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SENATE DOCKET, NO. 2455 FILED ON: 1/30/2023
SENATE . . . . . . . . . . . . . . No. 2446
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Jacob R. Oliveira
_________________
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 authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust
Fund.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :Jacob R. OliveiraHampden, Hampshire and Worcester 1 of 2
SENATE DOCKET, NO. 2455 FILED ON: 1/30/2023
SENATE . . . . . . . . . . . . . . No. 2446
By Mr. Oliveira, a petition (accompanied by bill) (subject to Joint Rule 12) of Jacob R. Oliveira
for legislation to authorize voluntary contributions to the Massachusetts Fire Fighters Academy
Trust Fund. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1902 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust
Fund.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby
2amended by inserting, after section 6N, the following section:-
3 Section 6O. Every individual who files a separate return and every husband and wife
4filing a return jointly may voluntarily contribute all or part of any refund to which they are
5entitled or may voluntarily add an amount onto any amount due, to be credited to the
6Massachusetts Firefighters Academy Trust established pursuant to section 165A of chapter 6.
7 A contribution made under this section may be with respect to any taxable year at the
8time of filing a return of the tax established by this chapter for such taxable year; provided,
9however, that the commissioner shall prescribe the manner in which such contribution shall be 2 of 2
10made on the face of the return required by section 5 of chapter 62C, provided further that the
11commissioner shall assure that taxpayers filing any such forms are made clearly aware of their
12ability to make the contributions provided for by this section.
13 The commissioner shall annually report the total amount designated under this section to
14the state treasurer, who shall credit such amount to said Massachusetts Firefighters Academy
15Trust.