Opinion of the Justices to the Senate

To the Honorable the Senate of the Commonwealth of Massachusetts:

The undersigned Justices of the Supreme Judicial Court respectfully submit their response to the question set forth in an order adopted by the Senate on December 4, 1997, and subsequently transmitted to this court on December 10, 1997. The order recites that Senate No. 2050, a bill pending before the General Court, entitled “An Act providing for a tax deduction for certain lower income elderly citizens of the commonwealth,” would amend G. L. c. 62, § 3 (A), by allowing a deduction from Part A dividend and interest income…