AN ACT REPEALING CERTAIN TAX EXPENDITURES
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to to repeal forthwith certain tax expenditures, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Paragraph (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as so appearing, is hereby amended by striking out subparagraph (G).
SECTION 2. Section 6½ of said chapter 62 is hereby repealed.
SECTION 3. Paragraph 3 of section 30 of chapter 63 of the General Laws, as so appearing, is hereby amended by striking out the second to fifth sentences, inclusive.
SECTION 4. Section 31L of said chapter 63 is hereby repealed.
SECTION 5. Section 38P of said chapter 63 is hereby repealed.
SECTION 6. This act shall apply to taxable years beginning on or after January 1, 2022.
House of Representatives, September 23, 2021
This Bill having been returned by His Excellency the Governor with his objections thereto in writing (see House 4049) has been passed by the House of Representatives, notwithstanding said objections, two-thirds of the House (130 yeas to 29 nays) having agreed to pass the same.
Sent to the Senate for its action.
Ronald Mariano, Speaker.
Steven T. James, Clerk.
Senate, September 30, 2021.
Passed by the Senate, notwithstanding the objections of His Excellency the Governor, two-thirds of the members present (33 yeas to 5 nays) having approved the same.
Karen E. Spilka, President.
Michael D. Hurley, Clerk.
Office of the Secretary.
October 21, 2021.