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HOUSE DOCKET, NO. 3868 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3070
The Commonwealth of Massachusetts
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PRESENTED BY:
Michael S. Day, (BY REQUEST)
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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 for a COVID-19 vaccination tax credit.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Vincent Lawrence Dixon60 Lake Street Unit N, Winchester, MA
01890
1/17/2025 1 of 2
HOUSE DOCKET, NO. 3868 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3070
By Representative Day of Stoneham (by request), a petition (accompanied by bill, House, No.
3070) of Vincent Lawrence Dixon relative to a COVID-19 vaccination tax credit. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act for a COVID-19 vaccination tax credit.
Whereas, The deferred operation of this act would tend to defeat its purpose, which is to
promote public health, therefore it is hereby declared to be an emergency law, necessary for the
immediate preservation of the public health.
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. The Massachusetts General Laws are hereby amended by inserting the
2following new chapter:
3 Chapter of Massachusetts General Laws – COVID-19 Vaccination Tax Credit
4 Section 1. An Act to create a COVID-19 Vaccination Tax Credit (VTC), under the Laws
5of Massachusetts, providing for a Tax Credit, to certain qualified individuals, for specific
6assistance in encouraging vaccination.
7 Section 2. It is in the interest of Public Health, and Public Safety, that as many residents
8of Massachusetts, be vaccinated, as much, and as soon as it is possible, based on availability of
9vaccine, and logistics to administer such vaccine; and vaccines relating to COVID. 2 of 2
10 Section 3. It being understandable, that many individuals, have realistic concern, about
11the safety of vaccines, and should be encouraged to have the vaccines administered, as long as
12the vaccines have been determined by scientific authorities, to be safe.
13 It is in the economic interests of all persons in Massachusetts, that as wide, an appropriate
14vaccination campaign, can lead to a high percentage of vaccination of the population, that our
15Commonwealth, may be freed, and/or reduced of the tyranny of COVID-19, in particular; so as
16to improve the overall health of our people, and the strength of our economy.
17 Therefore, this legislation authorizes a COVID-19 Vaccination Tax Credit (VTC), of at
18least $100, to each individual, who attaches to their Massachusetts Individual Income Tax, the
19Medical Documentation, of having received the available, and required doses, of approved
20COVID-19 vaccines.