HOUSE DOCKET, NO. 4175        FILED ON: 2/22/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Michael S. Day, (BY REQUEST)

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act for a COVID-19 vaccination tax credit.

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PETITION OF:

HOUSE DOCKET, NO. 4175        FILED ON: 2/22/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2865 OF 2021-2022.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Third General Court
(2023-2024)

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An Act for a COVID-19 vaccination tax credit.

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to improve the Public Health, and restore the sound economy, of our Commonwealth, in as timely a manner, and by all such appropriate means, as can be utilized, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public health. , therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public health.
 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. The Massachusetts General Laws are hereby amended by inserting the following new chapter:

Chapter of Massachusetts General Laws – COVID-19 Vaccination Tax Credit

Section 1. An Act to create a COVID-19 Vaccination Tax Credit (VTC), under the Laws of Massachusetts, providing for a Tax Credit, to certain qualified individuals, for specific assistance in encouraging vaccination.

Section 2. It is in the interest of Public Health, and Public Safety, that as many residents of Massachusetts, be vaccinated, as much, and as soon as it is possible, based on availability of vaccine, and logistics to administer such vaccine; and vaccines relating to COVID.

Section 3. It being understandable, that many individuals, have realistic concern, about the safety of vaccines, and should be encouraged to have the vaccines administered, as long as the vaccines have been determined by scientific authorities, to be safe.

It is in the economic interests of all persons in Massachusetts, that as wide, an appropriate vaccination campaign, can lead to a high percentage of vaccination of the population, that our Commonwealth, may be freed, and/or reduced of the tyranny of COVID-19, in particular; so as to improve the overall health of our people, and the strength of our economy.

Therefore, this legislation authorizes a COVID-19 Vaccination Tax Credit (VTC), of at least $100, to each individual, who attaches to their Massachusetts Individual Income Tax, the Medical Documentation, of having received the available, and required doses, of approved COVID-19 vaccines