Relating to homeowners experiencing financial hardship; prescribing an effective date.

Allows personal income taxpayers to subtract from taxable income amounts received from tax-exempt entity and paid toward mortgage loan in arrears, if during tax year taxpayer becomes unemployed and held position paying less than 80 percent of area median income. Applies to payments received in tax years beginning on or after January 1, 2020, and before January 1, 2022. Takes effect on 91st day following adjournment sine die.