SECTION 67.
(a) Section 6 of chapter 62 of the General Laws, as so appearing, is hereby amended by striking out, in lines 302 and 307, the figure "15" and inserting in place thereof, in each instance, the following figure:- 23.
(b) Section 95 of chapter 173 of the acts of 2008 is hereby repealed.
(c) Subsection (a) of this section shall not take effect prior to the effective date of subsection (b) of this section. If subsection (b) fails to take effect, subsection (a) shall not take effect.
(d) Subsection (a) of this section shall take effect on January 1, 2016 contingent on the effect of subsection (b) of this section and shall apply to tax years beginning on or after January 1, 2016.
(e) Subsection (b) of this section shall take effect on December 31, 2015.