18-125 C.M.R. ch. 811, § 03 - Reduction in earned income requirement; disaster period
A qualified individual must meet the earned income requirement as defined in section .01(D) to qualify for the SLRTC. The Assessor may reduce the minimum earned income requirement if a portion of the taxable year falls within a disaster period. If such a reduction is authorized by the Assessor, the amount of the reduction will be determined by multiplying the applicable minimum earned income requirement for the taxable year by the ratio of the number of days during the taxable year that fall within the disaster period to the total number of days during the taxable year.
Notes
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