The Commonwealth of Massachusetts
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PETITION OF:
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In the Year Two Thousand and Seven.
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An Act to authorize voluntary contributions to the Massachusetts Fire Fighters Academy Trust Fund. |
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Chapter 62, Section H. of M.G.L. is hereby amended by adding after Chapter 62h; new section, Chapter 62, Section HHH.
Chapter 62, Section HHH:- Every individual who files a separate return and every husband and wife filing a return jointly may voluntarily contribute all or part of any refund to which they are entitled or may voluntarily add an amount onto any amount due, to be credited to the Massachusetts fire fighters academy trust established pursuant to Section 165A of Chapter 6.
A contribution made under this section may be with respect to any taxable year at the time of filing a return of the tax established by this Chapter for such taxable year; provided however, that the commissioner shall prescribe the manner in which such contribution shall be made on the face of the return required by Section 5 of Chapter 62c, provided further that the commissioner shall assure that taxpayers filing any such forms are made clearly aware of their ability to make the contributions provided for by this section.
The Commissioner shall annually report the total amount designated under this section to state treasurer, who shall credit such amount to said Massachusetts Firefighters Academy Trust.