Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3037 Compare Versions

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

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2	2	HOUSE DOCKET, NO. 590 FILED ON: 1/10/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3037
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Antonio F. D. Cabral
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 Bristol1/10/2025 1 of 6
16	16	HOUSE DOCKET, NO. 590 FILED ON: 1/10/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3037
18	18	By Representative Cabral of New Bedford, a petition (accompanied by bill, House, No. 3037) of
19	19	Antonio F. D. Cabral for legislation to allow taxpayers to voluntarily contribute all or part of tax
20	20	refunds to countries vulnerable to climate change. Revenue.
21	21	[SIMILAR MATTER FILED IN PREVIOUS SESSION
22	22	SEE HOUSE, NO. 2721 OF 2023-2024.]
23	23	The Commonwealth of Massachusetts
24	24	_______________
25	25	In the One Hundred and Ninety-Fourth General Court
26	26	(2025-2026)
27	27	_______________
28	28	An Act to allow individual donations to countries vulnerable to climate change.
29	29	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
30	30	of the same, as follows:
31	31	1 SECTION 1. Chapter 10 of the General Laws, as appearing in the 2022 Official Edition,
32	32	2is hereby amended by inserting after section 35TTT the following section:
33	33	3 Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change
34	34	4 Section 35UUU. There shall be established and set up on the books of the commonwealth
35	35	5a separate fund to be known as the Massachusetts Fund for Vulnerable Countries Most Affected
36	36	6by Climate Change, hereinafter the MFVC, to further the mission of the United Nations Least
37	37	7Developed Countries Fund, hereafter referred to as the UN LDCF, established by the United
38	38	8Nations Framework Convention on Climate Change to help under-developed nations adapt to
39	39	9climate change. 2 of 6
40	40	10 Said MFVC shall be a tax return-enabled contribution option for the purposes of chapter
41	41	1162 and shall be authorized to receive and hold for transfer to the UN LCDF all monies (i)
42	42	12received by the commonwealth pursuant to section 6O of chapter 62, and (ii) received from
43	43	13public and private sources as gifts, grants, and donations to the UN LDCF.
44	44	14 The state treasurer shall deposit monies in said MFVC in accord with state law and in
45	45	15such manner as will secure the highest interest rate available consistent with the safety of the
46	46	16fund; provided, that all amounts on deposit shall thereafter be available for transfer to (i) the UN
47	47	17LDCF upon request by a UN LDCF Trustee pursuant to a UN LDCF Contribution Agreement or
48	48	18(ii) a not-for-profit organization that is tax-exempt under section 501(c)(3) of the Internal
49	49	19Revenue Code and whose work furthers the mission of the UN LDCF by providing it financial
50	50	20support.
51	51	21 SECTION 2. Chapter 62 of the General Laws, as so appearing, is hereby amended by
52	52	22inserting in section 1 the following definition:
53	53	23 “Tax return-enabled contribution option”, any account or fund appearing on a personal
54	54	24income tax return form prescribed and furnished by the commissioner, and to which a person
55	55	25filing a personal income tax return individually, or a couple filing a personal income tax return
56	56	26jointly, may voluntarily contribute all or part of a refund due from the commonwealth or an
57	57	27amount of money over and above any tax owed to the commonwealth.
58	58	28 SECTION 3. Chapter 62 of the General Laws, as so appearing, is hereby amended by
59	59	29inserting after section 6N the following section:
60	60	30 Section 6O. Massachusetts Fund for Vulnerable Countries Most Affected by Climate
61	61	31Change, voluntary contributions.A person filing a personal income tax return individually, 3 of 6
62	62	32or a couple filing a personal income tax return jointly, may voluntarily contribute all or part of a
63	63	33refund due from the commonwealth, or an amount of money over and above any tax owed to the
64	64	34commonwealth, to the Massachusetts Fund for Vulnerable Countries Most Affected by Climate
65	65	35Change, hereinafter the MFVC, established in section 35EEE of chapter 10.
66	66	36 A person filing a personal income tax return individually, or a couple filing a personal
67	67	37income tax return jointly, may make a voluntary contribution to the MFVC with respect to any
68	68	38tax year at the time of the filing of a return of a tax established by this chapter for such year. All
69	69	39personal income tax forms prescribed by and furnished by the commissioner shall include a clear
70	70	40indication of, and a convenient opportunity to exercise, the option to contribute to the MFVC;
71	71	41provided, further, that said forms and public materials and documents related thereto shall refer
72	72	42to the MFVC contribution option as the “Massachusetts Fund for Vulnerable Countries Most
73	73	43Affected by Climate Change”.
74	74	44 The commissioner shall annually report total monies contributed pursuant to this section
75	75	45to the state treasurer, who shall deposit said monies in the Massachusetts Fund for Vulnerable
76	76	46Countries Most Affected by Climate Change established in section 35EEE of chapter 10.
77	77	47 SECTION 4. Chapter 62 of the General Laws, as so appearing, is hereby amended by
78	78	48inserting after section 6N the following section:
79	79	49 Section 6O. (a) Notwithstanding any statute or administrative action to the contrary, no
80	80	50tax return-enabled contribution option shall appear on a personal income tax return form
81	81	51prescribed and furnished by the commissioner without express legislative authorization.
82	82	52 (b) Notwithstanding any statute or administrative action to the contrary, each tax return-
83	83	53enabled contribution option appearing on the personal income tax return form for the immediate 4 of 6
84	84	54past year and for five or more total years to which total dollar contributions have not, in any of
85	85	55the five most recent years, equaled or exceeded eighty percent of the average of total dollar
86	86	56contributions made in the respective tax year to all tax return-enabled contribution options
87	87	57included on said form for said year, shall not appear on personal income tax return forms for a
88	88	58minimum of five tax years thereafter; provided, further, that each tax return-enabled contribution
89	89	59option appearing on the personal income tax return form for a total of four or fewer years shall,
90	90	60as a condition of continuing to appear on the form after the fifth year of so appearing, have
91	91	61received, in at least one of the initial five years, total dollar contributions equal to, or in excess
92	92	62of, eighty percent of the average of total dollar contributions made in the respective tax year to
93	93	63all tax return-enabled contribution options included on said form for said year; provided, further,
94	94	64that in the event of the failure of a tax return-enabled contribution option to satisfy said
95	95	65condition, said contribution option shall not appear on personal income tax return forms for a
96	96	66minimum of five tax years thereafter; and, provided, further, that the commissioner may depart
97	97	67from the requirements of this paragraph only to the extent of ensuring that no fewer than three
98	98	68tax return-enabled contribution options, consisting of any combination of (i) new contribution
99	99	69options and (ii) contribution options previously authorized and receiving the highest total dollar
100	100	70contributions for the five most recent years, shall appear on the personal income tax return forms
101	101	71of the commonwealth for each tax year.
102	102	72 (c) Notwithstanding any other provisions of this section, no more than nine, and no fewer
103	103	73than three, tax return-enabled contribution options shall appear on personal income tax return
104	104	74forms of the commonwealth for any one tax year. 5 of 6
105	105	75 (d) The text of each tax return-enabled contribution option printed on a personal income
106	106	76tax return form shall indicate the principal entity or entities authorized to assume possession of,
107	107	77or expend or disburse, monies in the account or fund associated with said contribution option.
108	108	78 (e) The administrator of each entity that assumes possession of, or disburses, monies
109	109	79maintained in an account or fund associated with a tax return-enabled contribution option shall
110	110	80compile an annual report on the account’s or fund’s expenditures and disbursements during the
111	111	81previous tax year. Said annual report shall include, except as is necessary to comply with
112	112	82privacy laws: (i) the identity of each individual, organization, agency or program in receipt of
113	113	83expenditures or disbursements of two thousand dollars or more from the fund together with the
114	114	84dollar amount received; and (ii) a description of the process or criteria according to which said
115	115	85recipients were identified and selected. Said report shall be submitted to the commissioner, joint
116	116	86house and senate committee on revenue, and house and senate committees on ways and means.
117	117	87 (f) The administrator of each entity that assumes possession of, or disburses, monies
118	118	88maintained in an account or fund associated with a tax return-enabled contribution option shall
119	119	89provide, except as is necessary to comply with privacy laws, any information requested by the
120	120	90attorney general, state auditor, inspector general, senate or house committees on post audit and
121	121	91oversight, the commissioner, or any department, agency or law enforcement body investigating
122	122	92suspected financial abuse. The superior court shall have jurisdiction over disputed requests for
123	123	93information.
124	124	94 (g) The state auditor, pursuant to section 12 of chapter 11, shall audit any accounts or
125	125	95funds associated with each tax return-enabled contribution option once every 5 years at a
126	126	96minimum and more often as the state auditor determines necessary. Following an audit, the 6 of 6
127	127	97auditor shall make recommendations to the commissioner, the senate and house committees on
128	128	98ways and means and the joint committee on revenue about changes in law or regulation that may
129	129	99improve the efficiency and effectiveness of tax return-enabled contribution options and any
130	130	100associated accounts or funds, decrease their costs, or prevent waste, fraud or abuse. If the auditor
131	131	101finds substantial waste, fraud or abuse on the part of an administrator of any entity that assumes
132	132	102possession of, or disburses, monies maintained in an account or fund associated with a tax
133	133	103return-enabled contribution option, the auditor may recommend to the commissioner, in a writing
134	134	104that shall include such findings, that said contribution option be removed from the tax form for a
135	135	105number of tax years or that said administrator be barred from future involvement with said
136	136	106contribution option. Upon receipt of such a recommendation, the commissioner may,
137	137	107notwithstanding any general or special law to the contrary, remove said tax return-enabled
138	138	108contribution option from the tax form for a number of tax years or bar said administrator from
139	139	109future involvement with the contribution option.
140	140	110 (h) The attorney general or the commissioner may independently investigate allegations
141	141	111of waste, fraud or abuse by an administrator of any entity authorized to assume possession of, or
142	142	112expend or disburse, monies contributed to an account or fund associated with a tax return-
143	143	113enabled contribution option, including allegations referred by the auditor. The attorney general
144	144	114may initiate an action in superior court to enjoin the deposit of monies by the state treasurer in
145	145	115any such account or fund or the expenditure of monies by said administrator. The attorney
146	146	116general or the commissioner may initiate an action in superior court to recover any monies
147	147	117alleged to have been lost because of said waste, fraud or abuse.