▸SECTION 5
of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out line 6 and inserting in place thereof the following:- "(1) In the case of a single person, twelve thousand nine hundred fifty dollars, or"
▸SECTION 2
Section 5 of chapter 62 of the general laws is further amended by striking out lines 7 through 10 and inserting in place thereof the following:- "(2) in the case of a husband and wife filing a joint return, twenty five thousand nine hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter, or a person filing as a head of household, nineteen thousand four hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter."
Show raw text
Section 5 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out line 6 and inserting in place thereof the following:- "(1) In the case of a single person, twelve thousand nine hundred fifty dollars, or"
SECTION 2. Section 5 of chapter 62 of the general laws is further amended by striking out lines 7 through 10 and inserting in place thereof the following:- "(2) in the case of a husband and wife filing a joint return, twenty five thousand nine hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter, or a person filing as a head of household, nineteen thousand four hundred dollars plus the deductions allowed under the following provisions of paragraph (b) of subsection (B) of section three of this chapter."