Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3070 Compare Versions

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

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1	1	1 of 1
2	2	HOUSE DOCKET, NO. 3868 FILED ON: 1/17/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3070
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Michael S. Day, (BY REQUEST)
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 for a COVID-19 vaccination tax credit.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Vincent Lawrence Dixon60 Lake Street Unit N, Winchester, MA
16	16	01890
17	17	1/17/2025 1 of 2
18	18	HOUSE DOCKET, NO. 3868 FILED ON: 1/17/2025
19	19	HOUSE . . . . . . . . . . . . . . . No. 3070
20	20	By Representative Day of Stoneham (by request), a petition (accompanied by bill, House, No.
21	21	3070) of Vincent Lawrence Dixon relative to a COVID-19 vaccination tax credit. Revenue.
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Fourth General Court
25	25	(2025-2026)
26	26	_______________
27	27	An Act for a COVID-19 vaccination tax credit.
28	28	Whereas, The deferred operation of this act would tend to defeat its purpose, which is to
29	29	promote public health, therefore it is hereby declared to be an emergency law, necessary for the
30	30	immediate preservation of the public health.
31	31	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
32	32	of the same, as follows:
33	33	1 SECTION 1. The Massachusetts General Laws are hereby amended by inserting the
34	34	2following new chapter:
35	35	3 Chapter of Massachusetts General Laws – COVID-19 Vaccination Tax Credit
36	36	4 Section 1. An Act to create a COVID-19 Vaccination Tax Credit (VTC), under the Laws
37	37	5of Massachusetts, providing for a Tax Credit, to certain qualified individuals, for specific
38	38	6assistance in encouraging vaccination.
39	39	7 Section 2. It is in the interest of Public Health, and Public Safety, that as many residents
40	40	8of Massachusetts, be vaccinated, as much, and as soon as it is possible, based on availability of
41	41	9vaccine, and logistics to administer such vaccine; and vaccines relating to COVID. 2 of 2
42	42	10 Section 3. It being understandable, that many individuals, have realistic concern, about
43	43	11the safety of vaccines, and should be encouraged to have the vaccines administered, as long as
44	44	12the vaccines have been determined by scientific authorities, to be safe.
45	45	13 It is in the economic interests of all persons in Massachusetts, that as wide, an appropriate
46	46	14vaccination campaign, can lead to a high percentage of vaccination of the population, that our
47	47	15Commonwealth, may be freed, and/or reduced of the tyranny of COVID-19, in particular; so as
48	48	16to improve the overall health of our people, and the strength of our economy.
49	49	17 Therefore, this legislation authorizes a COVID-19 Vaccination Tax Credit (VTC), of at
50	50	18least $100, to each individual, who attaches to their Massachusetts Individual Income Tax, the
51	51	19Medical Documentation, of having received the available, and required doses, of approved
52	52	20COVID-19 vaccines.