225.1.For the year 2001, section 79 of this Act, as it read on 1 January 2001, is amended by inserting the following subparagraph after subparagraph 5 of the third paragraph:
“(6) where scholarships are included in computing the total income of the adult, the adult’s spouse or the dependent child under paragraph g of section 312 of the Taxation Act (chapter I-3), the lesser of the amount of the scholarships and $3,000.”.