An Act relative to the senior circuit breaker tax credit

This bill amends the Massachusetts senior circuit breaker tax credit by removing a specific provision from the state tax code. The change directly affects the calculation of tax credits available to seniors who face high housing and utility costs. By striking out paragraph (9) of an existing section, the legislation alters the eligibility or amount rules for this financial assistance program. The bill does not add new benefits but modifies the current legal framework governing the credit.