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.
Section 3 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after the word “wife.”, in line 111, the following words:- Said deduction shall be available to a resident shareholder of a housing cooperative organized under chapter 156B or chapter 157 who has resided in his or her cooperative unit throughout the tax year and has not claimed a deduction for real estate taxes or mortgage interest on the resident shareholder’s federal income tax return.
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