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HOUSE DOCKET, NO. 2153 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3015
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Bruce J. Ayers
_________________
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 providing for a donation check-off box on state tax returns for the Massachusetts Youth
& Government program.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Bruce J. Ayers1st Norfolk1/15/2025Michael D. BradySecond Plymouth and Norfolk2/14/2025Russell E. Holmes6th Suffolk3/5/2025John F. KeenanNorfolk and Plymouth3/5/2025Bruce E. TarrFirst Essex and Middlesex3/5/2025James B. EldridgeMiddlesex and Worcester3/5/2025 1 of 2
HOUSE DOCKET, NO. 2153 FILED ON: 1/15/2025
HOUSE . . . . . . . . . . . . . . . No. 3015
By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 3015) of Bruce
J. Ayers and others for legislation to provide a donation check-off box on state tax returns for the
establishment of the Y.M.C.A. youth and government fund. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2707 OF 2023-2024.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act providing for a donation check-off box on state tax returns for the Massachusetts Youth
& Government program.
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 35AAA, inserted by section 25 of chapter 165 of the acts of 2014, the following section:-
3 Section 35BBB. There shall be established and set up on the books of the commonwealth
4a separate fund to be known as the YMCA’s Youth & Government Fund to be used for the
5purposes of funding the YMCA’s Youth & Government program. The fund shall be administered
6by the state treasurer. The fund shall consist of all revenues received by the commonwealth
7pursuant to the voluntary check-off donation indicated on the department of revenue’s annual
8income tax return authorized by section 6O of chapter 62 and from public and private sources
9such as gifts, grants and donations to further fund the YMCA’s Youth & Government program. 2 of 2
10The state treasurer shall deposit amounts in the fund in accordance with section 34 of chapter 29
11in a manner that will secure the highest interest rate available consistent with the safety of the
12fund and with the requirement that all amounts on deposit shall be available for immediate
13withdrawal at any time. The monies shall be expended by the state treasurer without further
14appropriation for the purposes of funding the YMCA’s Youth & Government program and any
15funds remaining at the end of any fiscal year shall not revert to the General Fund and shall be
16available for use in subsequent fiscal years.
17 SECTION 2. Chapter 62 of the General Laws is hereby amended by inserting after
18section 6N, as appearing in the 2012 Official Edition, the following section:-
19 Section 6O. A person filing an individual or a joint return may voluntarily contribute all
20or part of any refund to which they are entitled, or may voluntarily add an amount on to any
21amount due, to be credited to the YMCA’s Youth & Government Fund. A contribution under
22this section may be made with respect to any taxable year at the time of filing a return of the tax
23established by this chapter for such taxable year. The commissioner shall prescribe the manner in
24which the contribution shall be made on the face of the return required by section 5 of chapter
2562C; provided, however, that the commissioner shall assure that taxpayers filing any such forms
26are made clearly aware of their ability to make the contributions provided for by this section. The
27commissioner shall annually report the total amount designated under this section to the state
28treasurer, who shall credit such amount to the YMCA’s Youth & Government Fund.