SECTION 1. Chapter 10, as appearing in the 2014 Official Edition, is hereby amended by inserting after Section 35DDD the following new section:-

Section 35EEE. There is hereby established on the books of the Commonwealth a separate fund known as the Commonwealth Municipal Dog Park Trust Fund to be used, without further appropriation, to provide matching grants to municipalities for the construction and maintenance of fenced-in dog parks. Any balance in the fund at the end of the fiscal year shall not revert to the General Fund, but shall remain available for expenditure in subsequent fiscal years. Said trust fund shall consist of all revenues received by the commonwealth under the provisions of law authorizing the voluntary check-off donation indicated on the department of revenue’s annual individual income tax return, pursuant to Section 6O of Chapter 62 and any public and private sources as gifts, grants, and donations to further provide for the construction and maintenance of fenced-in dog parks.

The state treasurer shall deposit monies in said fund in accordance with the provisions of 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 by the commissioner of the department of conservation and recreation.

SECTION 2. Chapter 62, as so appearing, is hereby amended by inserting after Section 6N the following new section:-

Section 6O. 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 Commonwealth Municipal Dog Park Trust Fund established pursuant to Section 35DDD of Chapter 10.

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 the state treasurer, who shall credit such amount to said Commonwealth Municipal Dog Park Trust Fund.

SECTION 3. Chapter 21A, as so appearing, is hereby amended by inserting after Section 26 the following new section:-

Section 27. (a) There shall be, within the department of conservation and recreation, a Commonwealth Municipal Dog Park Program to encourage the construction of fenced-in dog parks. A board of trustees shall be appointed to manage the program and oversee use of the Commonwealth Municipal Dog Park Trust Fund, established pursuant to Section 35DDD of Chapter 10. The board shall consist of the commissioner of the department of conservation and recreation, or his designee, who shall serve as chair; the treasurer, or his designee; the president of the Retailers Association of Massachusetts, or his designee; the president of the Massachusetts Municipal Association, or his designee; and three persons to be appointed by the governor, 1 of whom shall have experience in municipal planning, 1 of whom shall be a representative from the pet supply retail industry, and 1 of whom shall be a representative of an animal safety nonprofit organization.

(b) The objectives of the program shall include, but shall not be limited to: (1) establishing an application and selection process for municipalities seeking supplemental funding for municipally-sanctioned dog park projects; (2) pursuant to said process, awarding matching grants to selected municipalities for the construction and maintenance of fenced-in dog parks; and (3) establishing partnerships with pet supply retailers to solicit donations for the Commonwealth Municipal Dog Park Trust Fund from consumers.

(c) The board shall report annually not later than March 1 to the secretary of administration and finance and to the house and senate committees on ways and means. The report shall include: (1) matching grants awarded pursuant to the program in the prior calendar year; (2) activities undertaken in furtherance of the program’s objectives; and (3) the total expenditures from the fund in the prior calendar year.