Chap. 675. Section 2. Section 5 of said chapter 634 is hereby amended by striking out the first paragraph and inserting in place thereof the following paragraph: — The water resources commission is hereby authorized to expend the sum of one million, three hundred thousand dollars for the acquisition of lands and waters, the construction of works of improvement, and related costs, authorized by sections one and two of this act. Section 3. Section 6 of said chapter 634 is hereby amended by striking out, in lines 1 and 2, the word "commonwealth's" and inserting in place thereof the words: — water resources commission's. Section 4. Section 7 of said chapter 634 is hereby amended by striking out the first paragraph and inserting in place thereof the following two paragraphs: — The water resources commission and the department of natural resources or either of them may enter into agreements with the United States Department of Agriculture or other agency of the federal government for the receipt of funds to a total amount not to exceed two million, six hundred and seventy thousand dollars for the purposes authorized by this act. To provide funds for payment of the federal share of the cost of the projects authorized by this act and for meeting federal allocations in anticipation of the sums to be received from the federal government under this act, there is hereby appropriated the sum of two million, six hundred and seventy thousand dollars from the federal Capital Improvement Fund established by section two B of chapter twenty-nine of the General Laws and said appropriation shall expire on June thirtieth, nineteen hundred and seventy-one. Sums appropriated under this section shall be expended by the department or the commission, in accordance with said agreements, for the purposes authorized by this act and shall be in addition to appropriations and authorizations contained elsewhere in this act. Section 5. The second paragraph of said section 7 of said chapter 634 is hereby amended by striking out, in lines 22 and 23, the words "fund financing the loan account for the commonwealth's share of the projects authorized by section one of this act" and inserting in place thereof the words: — funds financing the loan accounts providing funds for expenditures authorized by sections five and eight of this act in proportion to which the federal funds received hereunder shall have been granted to the water resources commission or the department of natural resources, respectively. Approved August 11, 1969. Chap. G75. An Act providing for the exemption from the tax on LEGACIES AND SUCCESSIONS OF BENEFITS PROVIDED BY AN EMPLOYER UNDER CERTAIN EMPLOYEE RETIREMENT PLANS. Be it enacted, etc., as follows: Section 1. The second paragraph of section 1 of chapter 65 of the General Laws, as appearing in the Tercentenary Edition, is hereby amended by inserting after the word "amounts", in line 8, the words: — ; provided, however, that no amounts attributable to employer contributions payable under a retirement plan which meets the requirements of section four hundred and one or section four hundred and three Acts, 1969. — Chaps. 676, 677, 678. 545 of the federal Internal Revenue Code, except amounts payable to the employee's executors, shall be subject to the tax imposed by this section. Section 2. The provisions of section one of chapter sixty-five of the General Laws, as amended by section one of this act, shall apply to retirement plans in effect prior to and subsequent to the effective date of this act. Approved August 11, 1969. Chap. S76. An Act providing that certain notations relative TO SUSPENSION SHALL BE EXPUNGED FROM THE EMPLOYMENT RECORD OF CERTAIN PUBLIC OFFICERS AND EMPLOYEES IN ORDER TO CORRECT AN INEQUITY. Be it enacted, etc., as follows: In order to correct an inequity, the director of civil service shall expunge from the employment record of Bernard St. C. Arenburg, John Duluk, Wilfred C. Goulet, Kenneth A. Menard and James W. Welsh, fire fighters in the Lynn fire department, the record of suspension of November twenty, nineteen hundred and sixty-seven and November twenty-one, nineteen hundred and sixty-seven. Approved August 11,1969. Chap. 677. An Act authorizing the city of attleboro to revoke its acceptance of certain provisions of the general laws relative to cities and towns making repairs on private ways without liability for damages. Be it enacted, etc., as follows: The city of Attleboro is hereby authorized to revoke its acceptance of section six H of chapter forty of the General Laws. If said city revokes said acceptance the provisions of said section six H shall not apply therein. Nothing herein contained shall prevent said city from again accepting the provisions of said section six H after the revocation of its acceptance thereof. Approved August 11,1969.' Chap. 678. An Act relative to the privilege of certain high SCHOOL STUDENTS OF PARTICIPATING IN INTERSCHOLASTIC ATHLETICS. Be it enacted, etc., as follows: The second sentence of section 47 of chapter 71 of the General Laws, as appearing in chapter 271 of the acts of 1954, is hereby amended by inserting after the word "schools", in line 4, the words: —, provided, that no high school student shall be prohibited from participating in competitive athletics for a total of four school years or eight semesters in a school system which operates on an eight four-year system, sor called, or for a total of three school years or six semesters in a school system which operates on a nine three-year system, so-called, if he is under nineteen years of age and satisfies the requirements for scholastic studies and for conduct and discipline and is not ineligible by reason of transfer from another school. Approved August 11,1969.