An Act creating the Massachusetts Veterans and Warriors to Agriculture Program

SECTION 1. Chapter 20 of the General Laws is hereby amended by inserting after section 32 the following section:-

Section 33. The department of agricultural resources shall establish the Massachusetts Veterans and Warriors to Agriculture Program to integrate veterans into the field of agriculture and support veterans currently working in agriculture. The department of agricultural resources and the department of veteran’s affairs shall work together to establish rules and regulations relating to the program, develop and support the program, and recruit and train eligible veterans.

There shall be established and set up on the books of the commonwealth a separate fund to be known as the Massachusetts Veterans and Warriors to Agriculture Program Fund. The fund shall be used by the department of agricultural resources exclusively to pay costs, fees, and expenses necessary to administer the Massachusetts Veterans and Warriors to Agriculture Program. The commissioner of agricultural resources shall establish rules and regulations relating to the fund.

The fund shall consist of all revenues received by the commonwealth pursuant to the voluntary check-off donation indicated on the department of revenue’s annual income tax return authorized by section 6O of chapter 62 and from public and private gifts, grants and donations to support the program.

The state treasurer shall not deposit the revenues in, or transfer the revenues to, the General Fund or any other fund other than the Massachusetts Veterans and Warriors to Agriculture Program. The state treasurer shall deposit monies in the fund in accordance with sections 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.

SECTION 2. Chapter 62 of the General Laws is hereby amended by inserting after section 6N the following section:-

Section 6O. (a) 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 Veterans and Warriors to Agriculture Program established pursuant to section 33 of chapter 20.

(b) 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 the contribution shall be made on the face of the return required by section 5 of chapter 62C; and provided, further, that the commissioner shall assure that taxpayers filing the forms are made aware of their ability to make the contributions provided for by this section.

(c) The commissioner shall annually report the total amount designated under this section to the state treasurer, who shall credit the amount to the Massachusetts Veterans and Warriors to Agriculture Program.