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SENATE DOCKET, NO. 1418 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1756
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Michael J. Barrett
_________________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to the Massachusetts fund for vulnerable countries most affected by climate
change.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :Michael J. BarrettThird MiddlesexLindsay N. Sabadosa1st Hampshire1/31/2023James B. EldridgeMiddlesex and Worcester3/6/2023 1 of 6
SENATE DOCKET, NO. 1418 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1756
By Mr. Barrett, a petition (accompanied by bill, Senate, No. 1756) of Michael J. Barrett, Lindsay
N. Sabadosa and James B. Eldridge for legislation relative to the Massachusetts fund for
vulnerable countries most affected by climate change. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1796 OF 2021-2022.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to the Massachusetts fund for vulnerable countries most affected by climate
change.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Chapter 10 of the General Laws is hereby amended by inserting after
2section 35LLL the following section:- Section 35MMM. There shall be established and set up on
3the books of the commonwealth a separate fund to be known as the Massachusetts Fund for
4Vulnerable Countries Most Affected by Climate Change, hereinafter the MFVC, to further the
5mission of the United Nations Least Developed Countries Fund, hereafter referred to as the UN
6LDCF, established by the United Nations Framework Convention on Climate Change to help
7under-developed nations adapt to climate change.
8 Said MFVC shall be a tax return-enabled contribution option for the purposes of chapter
962 and shall be authorized to receive and hold for transfer to the UN LCDF all monies (a) 2 of 6
10received by the commonwealth pursuant to section 6O of said chapter 62 and (b) received from
11public and private sources as gifts, grants and donations to the UN LDCF.
12 The state treasurer shall deposit monies in said MFVC in accord with state law and in
13such manner as will secure the highest interest rate available consistent with the safety of the
14fund; provided, that all amounts on deposit shall thereafter be available for transfer to (a) the UN
15LDCF upon request by a UN LDCF Trustee pursuant to a UN LDCF Contribution Agreement or
16(b) a not-for-profit organization that is tax-exempt under section 501(c)(3) of the Internal
17Revenue Code and whose work furthers the mission of the UN LDCF by providing it with
18financial support.
19 SECTION 2. Section 1 of chapter 62 of the General Laws is hereby amended by adding
20the following subsection:-
21 (s) “Tax return-enabled contribution option”, any account or fund appearing on a
22personal income tax return form prescribed and furnished by the commissioner, and to which a
23person filing a personal income tax return individually, or a couple filing a personal income tax
24return jointly, may voluntarily contribute all or part of a refund due from the commonwealth or
25an amount of money over and above any tax owed to the commonwealth.
26 SECTION 3. Said chapter 62 is hereby further amended by inserting after section 6N the
27following sections:-
28 Section 6O. A person filing a personal income tax return individually, or a couple filing a
29personal income tax return jointly, may voluntarily contribute all or part of a refund due from the
30commonwealth, or an amount of money over and above any tax owed to the commonwealth, to 3 of 6
31the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change, hereinafter
32the MFVC, established in section 35MMM of chapter 10.
33 A person filing a personal income tax return individually, or a couple filing a personal
34income tax return jointly, may make a voluntary contribution to the MFVC with respect to any
35tax year at the time of the filing of a return of a tax established by this chapter for such year. All
36personal income tax forms prescribed by and furnished by the commissioner shall include a clear
37indication of, and a convenient opportunity to exercise, the option to contribute to the MFVC;
38provided, that said forms and public materials and documents related thereto shall refer to the
39MFVC contribution option as the “Massachusetts Fund for Vulnerable Countries Most Affected
40by Climate Change”.
41 The commissioner shall annually report total monies contributed pursuant to this section
42to the state treasurer, who shall deposit said monies in the MFVC.
43 Section 6P (a) Notwithstanding any statute or administrative action to the contrary, no tax
44return-enabled contribution option shall appear on a personal income tax return form prescribed
45and furnished by the commissioner without express legislative authorization.
46 (b) Notwithstanding any statute or administrative action to the contrary, each tax return-
47enabled contribution option appearing on the personal income tax return form for the immediate
48past year and for 5 or more total years to which total dollar contributions have not, in any of the
495 most recent years, equaled or exceeded 80 per cent of the average of total dollar contributions
50made in the respective tax year to all tax return-enabled contribution options included on said
51form for said year, shall not appear on personal income tax return forms for a minimum of 5 tax
52years thereafter; provided, that each tax return-enabled contribution option appearing on the 4 of 6
53personal income tax return form for a total of 4 or fewer years shall, as a condition of continuing
54to appear on the form after the fifth year of so appearing, have received, in at least one of the
55initial 5 years, total dollar contributions equal to, or in excess of, 80 per cent of the average of
56total dollar contributions made in the respective tax year to all tax return-enabled contribution
57options included on said form for said year; provided, further, that in the event of the failure of a
58tax return-enabled contribution option to satisfy said condition, said contribution option shall not
59appear on personal income tax return forms for a minimum of 5 tax years thereafter; and,
60provided, further, that the commissioner may depart from the requirements of this paragraph
61only to the extent of ensuring that no fewer than 3 tax return-enabled contribution options,
62consisting of any combination of (1) new contribution options and (2) contribution options
63previously authorized and receiving the highest total dollar contributions for the 5 most recent
64years, shall appear on the personal income tax return forms of the commonwealth for each tax
65year.
66 (c) Notwithstanding any other provisions of this section, no more than 9, and no fewer
67than 3, tax return-enabled contribution options shall appear on personal income tax return forms
68of the commonwealth for any one tax year.
69 (d) The text of each tax return-enabled contribution option printed on a personal income
70tax return form shall indicate the principal entity or entities authorized to assume possession of,
71expend, or disburse monies in the account or fund associated with said contribution option.
72 (e) The administrator of each entity that assumes possession of, expends, or disburses
73monies maintained in an account or fund associated with a tax return-enabled contribution option
74shall compile an annual report on the account’s or fund’s expenditures and disbursements during 5 of 6
75the previous tax year. Said annual report shall include, except as is necessary to comply with
76privacy laws: (1) the identity of each individual, organization, agency or program in receipt of
77expenditures or disbursements of $2,000 or more from the fund together with the dollar amount
78received; and (2) a description of the process or criteria according to which said recipients were
79identified and selected. Said report shall be submitted to the commissioner, joint committee on
80revenue and house and senate committees on ways and means.
81 (f) The administrator of each entity that assumes possession of, expends or disburses
82monies maintained in an account or fund associated with a tax return-enabled contribution option
83shall provide, except as is necessary to comply with privacy laws, any information requested by
84the attorney general, state auditor, inspector general, senate or house committees on post audit
85and oversight, the commissioner or any department, agency or law enforcement body
86investigating suspected financial abuse. The superior court shall have jurisdiction over disputed
87requests for information.
88 (g) The state auditor, pursuant to section 12 of chapter 11, shall audit any accounts or
89funds associated with each tax return-enabled contribution option once every 5 years at a
90minimum and more often as the state auditor deems necessary. Following an audit, the auditor
91shall make recommendations to the commissioner, the senate and house committees on ways and
92means and the joint committee on revenue about changes in law or regulation that may improve
93the efficiency and effectiveness of tax return-enabled contribution options and any associated
94accounts or funds, decrease their costs or prevent waste, fraud or abuse. If the auditor finds
95substantial waste, fraud or abuse on the part of an administrator of any entity that assumes
96possession of, expends or disburses monies maintained in an account or fund associated with a
97tax return-enabled contribution option, the auditor may recommend to the commissioner, in a 6 of 6
98writing that shall include such findings, that said contribution option be removed from the tax
99form for a number of tax years or that said administrator be barred from future involvement with
100said contribution option. Upon receipt of such a recommendation, the commissioner may,
101notwithstanding any general or special law to the contrary, remove said tax return-enabled
102contribution option from the tax form for a number of tax years or bar said administrator from
103future involvement with the contribution option.
104 (h) The attorney general or the commissioner may independently investigate allegations
105of waste, fraud or abuse by an administrator of any entity authorized to assume possession of,
106expend or disburse monies contributed to an account or fund associated with a tax return-enabled
107contribution option, including allegations referred by the auditor. The attorney general may
108initiate an action in superior court to enjoin the deposit of monies by the state treasurer in any
109such account or fund or the expenditure of monies by said administrator. The attorney general or
110the commissioner may initiate an action in superior court to recover any monies alleged to have
111been lost because of said waste, fraud or abuse.