▸SECTION 6
of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following subsection:-
(dd)(1) There is hereby established a credit for licensed Massachusetts attorneys who provide pro bono legal services in at least one adoption per year. Each adoption case shall entitle said attorney to a $500 credit and shall be limited to no more than $2,500 in each taxable year.
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Section 6 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following subsection:-
(dd)(1) There is hereby established a credit for licensed Massachusetts attorneys who provide pro bono legal services in at least one adoption per year. Each adoption case shall entitle said attorney to a $500 credit and shall be limited to no more than $2,500 in each taxable year.