Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Chapter 62 of the General Laws is hereby amended by inserting at the end of section 2, subsection (a)(2) the following:— (k) Amounts paid during the taxable year by a self-employed individual, as defined in section 401(c)(I)(B) of the Code, for insurance which constitutes medical care for the self-employed individual, their spouse and dependents.
Every fact on this page links to its source, starting with the official bill record.