SECTION 34.
Section 8 of chapter 62C of the General Laws, as so appearing, is hereby amended by striking out, in lines 9 and 10, the words "and state in such report the amount of such income so paid by it" and inserting in place thereof the following words:- ; provided, however, that the commissioner may require additional reporting requirements that differ from those required by the federal government under the Code; and provided further, that the report shall state the amount of income paid by the payor.