Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2721 Compare Versions

Only one version of the bill is available at this time.

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2	2	HOUSE DOCKET, NO. 3292 FILED ON: 1/20/2023
3	3	HOUSE . . . . . . . . . . . . . . . No. 2721
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Antonio F. D. Cabral and Christine P. Barber
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act to allow individual donations to countries vulnerable to climate change.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Antonio F. D. Cabral13th Bristol1/20/2023Christine P. Barber34th Middlesex1/20/2023Christopher Hendricks11th Bristol1/26/2023Paul A. Schmid, III8th Bristol2/1/2023Vanna Howard17th Middlesex2/1/2023Michael J. BarrettThird Middlesex2/2/2023 1 of 6
16	16	HOUSE DOCKET, NO. 3292 FILED ON: 1/20/2023
17	17	HOUSE . . . . . . . . . . . . . . . No. 2721
18	18	By Representatives Cabral of New Bedford and Barber of Somerville, a petition (accompanied
19	19	by bill, House, No. 2721) of Antonio F. D. Cabral, Christine P. Barber and others for legislation
20	20	to allow taxpayers to voluntarily contribute all or part of tax refunds to countries vulnerable to
21	21	climate change. Revenue.
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Third General Court
25	25	(2023-2024)
26	26	_______________
27	27	An Act to allow individual donations to countries vulnerable to climate change.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 SECTION 1. Chapter 10 of the General Laws, as appearing in the 2020 Official Edition,
31	31	2is hereby amended by inserting after section 35PPP the following section:
32	32	3 Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change
33	33	4 Section 35QQQ. There shall be established and set up on the books of the commonwealth
34	34	5a separate fund to be known as the Massachusetts Fund for Vulnerable Countries Most Affected
35	35	6by Climate Change, hereinafter the MFVC, to further the mission of the United Nations Least
36	36	7Developed Countries Fund, hereafter referred to as the UN LDCF, established by the United
37	37	8Nations Framework Convention on Climate Change to help under-developed nations adapt to
38	38	9climate change.
39	39	10 Said MFVC shall be a tax return-enabled contribution option for the purposes of chapter
40	40	1162 and shall be authorized to receive and hold for transfer to the UN LCDF all monies (i) 2 of 6
41	41	12received by the commonwealth pursuant to section 6O of chapter 62, and (ii) received from the
42	42	13public and private sources as gifts, grants, and donations to the UN LDCF.
43	43	14 The state treasurer shall deposit monies in said MFVC in accord with state law and in
44	44	15such manner as will secure the highest interest rate available consistent with the safety of the
45	45	16fund; provided, that all amounts on deposit shall thereafter be available for transfer to (i) the UN
46	46	17LDCF upon request by a UN LDCF Trustee pursuant to a UN LDCF Contribution Agreement or
47	47	18(ii) a not-for-profit organization that is tax-exempt under section 501(c)(3) of the Internal
48	48	19Revenue Code and whose work furthers the mission of the UN LDCF by providing it financial
49	49	20support.
50	50	21 SECTION 2. Chapter 62 of the General Laws, as so appearing, is hereby amended by
51	51	22inserting in section 1 the following definition:
52	52	23 “Tax return-enabled contribution option”, any account or fund appearing on a personal
53	53	24income tax return form prescribed and furnished by the commissioner, and to which a person
54	54	25filing a personal income tax return individually, or a couple filing a personal income tax return
55	55	26jointly, may voluntarily contribute all or part of a refund due from the commonwealth or an
56	56	27amount of money over and above any tax owed to the Commonwealth.
57	57	28 SECTION 3. Chapter 62 of the General Laws, as so appearing, is hereby amended by
58	58	29inserting after section 6N the following section:
59	59	30 Section 6O. Massachusetts Fund for Vulnerable Countries Most Affected by Climate
60	60	31Change, voluntary contributions.A person filing a personal income tax return individually,
61	61	32or a couple filing a personal income tax return jointly, may voluntarily contribute all or part of a
62	62	33refund due from the commonwealth, or an amount of money over and above any tax owed to the 3 of 6
63	63	34commonwealth, to the Massachusetts Fund for Vulnerable Countries Most Affected by Climate
64	64	35Change, hereinafter the MFVC, established in section 35EEE of chapter 10.
65	65	36 A person filing a personal income tax return individually, or a couple filing a personal
66	66	37income tax return jointly, may make a voluntary contribution to the MFVC with respect to any
67	67	38tax year at the time of the filing of a return of a tax established by this chapter for such year. All
68	68	39personal income tax forms prescribed by and furnished by the commissioner shall include a clear
69	69	40indication of, and a convenient opportunity to exercise, the option to contribute to the MFVC;
70	70	41provided, further, that said forms and public materials and documents related thereto shall refer
71	71	42to the MFVC contribution option as the “Massachusetts Fund for Vulnerable Countries Most
72	72	43Affected by Climate Change”.
73	73	44 The commissioner shall annually report total monies contributed pursuant to this section
74	74	45to the state treasurer, who shall deposit said monies in the Massachusetts Fund for Vulnerable
75	75	46Countries Most Affected by Climate Change established in section 35EEE of chapter 10.
76	76	47 SECTION 4. Chapter 62 of the General Laws, as so appearing, is hereby amended by
77	77	48inserting after section 6N the following section:
78	78	49 Section 6O. (a) Notwithstanding any statute or administrative action to the contrary, no
79	79	50tax return-enabled contribution option shall appear on a personal income tax return form
80	80	51prescribed and furnished by the commissioner without express legislative authorization.
81	81	52 (b) Notwithstanding any statute or administrative action to the contrary, each tax return-
82	82	53enabled contribution option appearing on the personal income tax return form for the immediate
83	83	54past year and for five or more total years to which total dollar contributions have not, in any of
84	84	55the five most recent years, equaled or exceeded eighty percent of the average of total dollar 4 of 6
85	85	56contributions made in the respective tax year to all tax return-enabled contribution options
86	86	57included on said form for said year, shall not appear on personal income tax return forms for a
87	87	58minimum of five tax years thereafter; provided, further, that each tax return-enabled contribution
88	88	59option appearing on the personal income tax return form for a total of four or fewer years shall,
89	89	60as a condition of continuing to appear on the form after the fifth year of so appearing, have
90	90	61received, in at least one of the initial five years, total dollar contributions equal to, or in excess
91	91	62of, eighty percent of the average of total dollar contributions made in the respective tax year to
92	92	63all tax return-enabled contribution options included on said form for said year; provided, further,
93	93	64that in the event of the failure of a tax return-enabled contribution option to satisfy said
94	94	65condition, said contribution option shall not appear on personal income tax return forms for a
95	95	66minimum of five tax years thereafter; and, provided, further, that the commissioner may depart
96	96	67from the requirements of this paragraph only to the extent of ensuring that no fewer than three
97	97	68tax return-enabled contribution options, consisting of any combination of (i) new contribution
98	98	69options and (ii) contribution options previously authorized and receiving the highest total dollar
99	99	70contributions for the five most recent years, shall appear on the personal income tax return forms
100	100	71of the commonwealth for each tax year.
101	101	72 (c) Notwithstanding any other provisions of this section, no more than nine, and no fewer
102	102	73than three, tax return-enabled contribution options shall appear on personal income tax return
103	103	74forms of the commonwealth for any one tax year.
104	104	75 (d) The text of each tax return-enabled contribution option printed on a personal income
105	105	76tax return form shall indicate the principal entity or entities authorized to assume possession of,
106	106	77or expend or disburse, monies in the account or fund associated with said contribution option. 5 of 6
107	107	78 (e) The administrator of each entity that assumes possession of, or disburses, monies
108	108	79maintained in an account or fund associated with a tax return-enabled contribution option shall
109	109	80compile an annual report on the account’s or fund’s expenditures and disbursements during the
110	110	81previous tax year. Said annual report shall include, except as is necessary to comply with
111	111	82privacy laws: (i) the identity of each individual, organization, agency or program in receipt of
112	112	83expenditures or disbursements of two thousand dollars or more from the fund together with the
113	113	84dollar amount received; and (ii) a description of the process or criteria according to which said
114	114	85recipients were identified and selected. Said report shall be submitted to the commissioner, joint
115	115	86house and senate committee on revenue, and house and senate committees on ways and means.
116	116	87 (f) The administrator of each entity that assumes possession of, or disburses, monies
117	117	88maintained in an account or fund associated with a tax return-enabled contribution option shall
118	118	89provide, except as is necessary to comply with privacy laws, any information requested by the
119	119	90attorney general, state auditor, inspector general, senate or house committees on post audit and
120	120	91oversight, the commissioner, or any department, agency or law enforcement body investigating
121	121	92suspected financial abuse. The superior court shall have jurisdiction over disputed requests for
122	122	93information.
123	123	94 (g) The state auditor, pursuant to section 12 of chapter 11, shall audit any accounts or
124	124	95funds associated with each tax return-enabled contribution option once every 5 years at a
125	125	96minimum and more often as the state auditor determines necessary. Following an audit, the
126	126	97auditor shall make recommendations to the commissioner, the senate and house committees on
127	127	98ways and means, and the joint committee on revenue about changes in law or regulation that may
128	128	99improve the efficiency and effectiveness of tax return-enabled contribution options and any
129	129	100associated accounts or funds, decrease their costs or prevent waste, fraud or abuse. If the auditor 6 of 6
130	130	101finds substantial waste, fraud, or abuse on the part of an administrator of any entity that assumes
131	131	102possession of, or disburses, monies maintained in an account or fund associated with a tax
132	132	103return-enabled contribution option, the auditor may recommend to the commissioner, in writing
133	133	104that shall include such findings, that said contribution option be removed from the tax form for a
134	134	105number of tax years or that said administrator be barred from future involvement with said
135	135	106contribution option. Upon receipt of such a recommendation, the commissioner may,
136	136	107notwithstanding any general or special law to the contrary, remove said tax return-enabled
137	137	108contribution option from the tax form for a number of tax years or bar said administrator from
138	138	109future involvement with the contribution option.
139	139	110 (h) The attorney general or the commissioner may independently investigate allegations
140	140	111of waste, fraud, or abuse by an administrator of any entity authorized to assume possession of, or
141	141	112expend or disburse, monies contributed to an account or fund associated with a tax return-
142	142	113enabled contribution option, including allegations referred by the auditor. The attorney general
143	143	114may initiate an action in superior court to enjoin the deposit of monies by the state treasurer in
144	144	115any such account or fund or the expenditure of monies by said administrator. The attorney
145	145	116general or the commissioner may initiate an action in superior court to recover any monies
146	146	117alleged to have been lost because of said waste, fraud, or abuse.
147	147	118