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| 2 | 2 | | SENATE DOCKET, NO. 774 FILED ON: 1/14/2025 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 2065 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Jacob R. Oliveira |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust |
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| 13 | 13 | | Fund. |
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| 14 | 14 | | _______________ |
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| 15 | 15 | | PETITION OF: |
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| 16 | 16 | | NAME:DISTRICT/ADDRESS :Jacob R. OliveiraHampden, Hampshire and Worcester 1 of 2 |
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| 17 | 17 | | SENATE DOCKET, NO. 774 FILED ON: 1/14/2025 |
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| 18 | 18 | | SENATE . . . . . . . . . . . . . . No. 2065 |
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| 19 | 19 | | By Mr. Oliveira, a petition (accompanied by bill, Senate, No. 2065) of Jacob R. Oliveira for |
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| 20 | 20 | | legislation to authorize voluntary contributions to the Massachusetts Fire Fighters Academy |
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| 21 | 21 | | Trust Fund. Revenue. |
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| 22 | 22 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 23 | 23 | | SEE SENATE, NO. 2446 OF 2023-2024.] |
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| 24 | 24 | | The Commonwealth of Massachusetts |
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| 25 | 25 | | _______________ |
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| 26 | 26 | | In the One Hundred and Ninety-Fourth General Court |
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| 27 | 27 | | (2025-2026) |
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| 28 | 28 | | _______________ |
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| 29 | 29 | | An Act authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust |
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| 30 | 30 | | Fund. |
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| 31 | 31 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 32 | 32 | | of the same, as follows: |
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| 33 | 33 | | 1 Chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby |
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| 34 | 34 | | 2amended by inserting, after section 6N, the following section:- |
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| 35 | 35 | | 3 Section 6O. Every individual who files a separate return and every husband and wife |
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| 36 | 36 | | 4filing a return jointly may voluntarily contribute all or part of any refund to which they are |
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| 37 | 37 | | 5entitled or may voluntarily add an amount onto any amount due, to be credited to the |
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| 38 | 38 | | 6Massachusetts Firefighters Academy Trust established pursuant to section 165A of chapter 6. |
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| 39 | 39 | | 7 A contribution made under this section may be with respect to any taxable year at the |
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| 40 | 40 | | 8time of filing a return of the tax established by this chapter for such taxable year; provided, |
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| 41 | 41 | | 9however, that the commissioner shall prescribe the manner in which such contribution shall be 2 of 2 |
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| 42 | 42 | | 10made on the face of the return required by section 5 of chapter 62C, provided further that the |
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| 43 | 43 | | 11commissioner shall assure that taxpayers filing any such forms are made clearly aware of their |
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| 44 | 44 | | 12ability to make the contributions provided for by this section. |
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| 45 | 45 | | 13 The commissioner shall annually report the total amount designated under this section to |
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| 46 | 46 | | 14the state treasurer, who shall credit such amount to said Massachusetts Firefighters Academy |
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| 47 | 47 | | 15Trust. |
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