Section 18 Excess Capital Gains Rolling Average

Section 5G of chapter 29 of the General Laws, as so appearing, is hereby amended by striking out, in lines 16 to 18, inclusive, the words "the average annual rate of growth in United States gross domestic product over the preceding 5 years based on the most recently available " and inserting in place thereof the following words:- 95 per cent of the average of final certified capital gains tax revenues for the prior 10 fiscal years, including the most recently ended fiscal year, adjusted for inflation based on the most recently available national gross domestic product price index.