Section 103 Consistent Filing Requirement 1

Paragraph (2) of subsection (a) of section 6 of chapter 62C of the General Laws, as appearing in section 24 of chapter 50 of the acts of 2023, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- A married couple shall file a joint return for any year in which they file a joint federal income tax return; provided, however, that this requirement shall not apply if at least 1 of the spouses would not otherwise be required to make a return under paragraph (1) because their Massachusetts gross income did not exceed $8,000.