Section 6G of Chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking section 6G and inserting in place thereof the following paragraphs:-
Section 6G. Every individual who files a separate return and every married couple 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 State Public Health HIV and Hepatitis Fund established pursuant to section 35R of chapter ten.
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 five of chapter sixty-two C; and 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 commission shall annually report the total amount designated under this section to the state treasurer, who shall credit such amount to said Massachusetts State Public Health HIV and Hepatitis Fund.
Contributions credited to this Fund may be used for clinical and public health research, program evaluation, and prevention, testing, and treatment services with the goal of reducing illness and death related to infection with HIV or viral hepatitis.
Section 35R of Chapter 10 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking section 35R and inserting in place thereof the following paragraphs:-
There shall be established and set up on the books of the commonwealth a separate fund, to be administered by the commissioner of public health as provided in sections 2D to 2F, inclusive, of chapter 111, to be known as the Massachusetts State Public Health HIV and Hepatitis Fund. Said fund shall consist of all revenues received by the commonwealth under the provisions of section 6G of chapter 62, from public and private sources as appropriations, gifts, grants, and donations, and from the federal government as reimbursements, grants-in-aid or other receipts, to further the purposes of said fund as set out in section 2E of said chapter 111. All revenues credited to said fund under this section shall remain in said fund, not subject to appropriation, for application to said purposes. The state treasurer shall not deposit said revenues in, or transfer said revenues to, the General Fund or any other fund other than the Massachusetts State Public Health HIV and Hepatitis Fund. The state treasurer shall deposit monies in said fund in accordance with the provisions of section 34 and 34A of chapter 29 in such manner as will secure the highest interest rate available consistent with safety of the fund and with the requirement that all amounts on deposit be available for immediate withdrawal at any time. Said fund shall be expended only for the purpose stated in section 2E of chapter 111 at the direction of the commissioner of public health, and any unexpected balances shall be redeposited, as herein provided, for further use consistent with this section. The provisions of the section shall apply to all funds received by the commonwealth after July 1, 1995 under the provisions of section 6G of chapter 62.
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