§ 3

[Text of section effective for tax years beginning on or after January 1, 2021. See 2021, 69, Sec. 2.]\nSection 3. This chapter shall not apply to any taxable year for which the federal limitation on the state and local tax deduction imposed by section 164(b)(6) of the Internal Revenue Code of the United States, as amended and in effect for the applicable year, has expired or is otherwise not in effect.