Allows Massachusetts taxpayers to donate part of their tax refunds to vulnerable countries affected by climate change.

This bill allows individual taxpayers in Massachusetts to voluntarily contribute part of their tax refunds to the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change. The fund supports the United Nations Least Developed Countries Fund, helping under-developed nations adapt to climate change. The bill establishes the fund and mandates its inclusion on personal income tax return forms. It also outlines rules for managing and auditing the fund to prevent waste, fraud, or abuse.

Allows Massachusetts taxpayers to donate part of their tax refunds to vulnerable countries affected by climate change.

This bill allows individual taxpayers in Massachusetts to voluntarily contribute part of their tax refunds to the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change. The fund supports the United Nations Least Developed Countries Fund, helping under-developed nations adapt to climate change. The bill establishes the fund and mandates its inclusion on personal income tax return forms. It also outlines rules for managing and auditing the fund to prevent waste, fraud, or abuse.