By Mr. Jones of North Reading, petition (accompanied by bill, House, No. 2959) of Bradley H. Jones, Jr., and others for legislation to provide tax relief for active-duty members of the armed forces.  Revenue.

The Commonwealth of Massachusetts

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PETITION OF:

Bradley H. Jones, Jr.

Mary S. Rogeness

George N. Peterson, Jr.

John A. Lepper

Viriato Manuel deMacedo

Paul K. Frost

Robert S. Hargraves

Elizabeth A. Poirier

Karyn E. Polito

Susan Williams Gifford

Richard J. Ross

Jeffrey Davis Perry

Paul J. P. Loscocco

Donald F. Humason, Jr.

Todd M. Smola

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In the Year Two Thousand and Seven.

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An Act relative to tax relief for Massachusetts residents serving in a combat zone.

    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. .  Subdivision (2) of subsection (a) of section 2 of chapter 62 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by inserting after subparagraph (P) the following new subparagraph: ¾

“(Q)  Income paid to a taxpayer for services rendered by such taxpayer in a combat zone while on active duty in the Armed Forces of the United States. 

SECTION 2.  This act shall be effective for taxable years beginning on or after January 1, 2007.