The Commonwealth of Massachusetts

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PRESENTED BY:

Bradley H. Jones, Jr.

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
                Court assembled:

                The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:

An Act relative to applying the income tax to bribes and monies gained from illegal activities.

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PETITION OF:

The Commonwealth of Massachusetts

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In the Year Two Thousand and Nine

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An Act relative to applying the income tax to bribes and monies gained from illegal activities.

                Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.  Subsection (b) of section 2 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended, in line 229, by striking out the words “gross income.” and inserting in place thereof the following words:-  gross income, provided that Part B gross income shall include bribes, corrupt gifts and any income gained through illegal activities.