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SD 774

An Act authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust Fund

194th Legislature (2025-2026) Introduced by Jake Oliveira

MA residents can voluntarily donate all or part of their tax refund or amount due to the Massachusetts Firefighters Academy Trust Fund on tax forms, with annual reporting.

House concurred
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Bill Summary · SD 774

Summary of Senate Bill SD 774: An Act authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust Fund

Overview

  • Bill number: SD 774
  • Title: An Act authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust Fund
  • Status: House concurred
  • Introduced: February 27, 2025
  • Legislative context: Proposed bill in the 194th General Court (2025-2026); similar matter previously filed in 2023-2024 as Senate Bill 2446
  • Primary sponsor: Senator Jacob R. Oliveira

Purpose and intent

The bill creates a voluntary mechanism for Massachusetts residents filing state income tax returns to contribute money to the Massachusetts Firefighters Academy Trust Fund. The aim is to provide an additional funding stream to support the Massachusetts Firefighters Academy through taxpayer-initiated contributions, rather than creating a new mandatory tax or allocation.

Key provisions

  • Amendment to Chapter 62: Inserts new Section 6O after Section 6N.
  • Eligible contributions:
    • Individuals filing a separate return may voluntarily contribute all or part of a refund to which they are entitled.
    • Married couples filing a joint return may voluntarily contribute all or part of an amount due to be paid.
    • Contributions may be designated for any taxable year.
  • Manner of contribution:
    • The Department of Revenue (the Commissioner) must prescribe how contributions are made on the face of the tax return as required by Chapter 62C, Section 5.
    • The Commissioner must ensure taxpayers are clearly made aware of their ability to contribute under this section.
  • Administration and reporting:
    • The Commissioner must annually report the total amount designated under this section to the State Treasurer.
    • The State Treasurer shall credit those contributed amounts to the Massachusetts Firefighters Academy Trust (established pursuant to section 165A of Chapter 6).

Who would be affected

  • Taxpayers who file Massachusetts individual income tax returns (both single and joint filers) would have the option to designate funds to the Firefighters Academy Trust.
  • The Massachusetts Firefighters Academy Trust Fund would receive voluntary contributions and use them consistent with its authority under section 165A of Chapter 6.

Fiscal and administrative details

  • Revenue impact: Voluntary contributions add potential funds to the Massachusetts Firefighters Academy Trust without altering existing tax rates or mandatory revenues.
  • Administrative changes: Requires changes to tax forms and voter communications to clearly inform and facilitate voluntary contributions.
  • Transparency: Annual reporting to the State Treasurer ensures public visibility of contributions and credits to the Fund.

Timeline and legislative status

  • Filed: January 14, 2025
  • Referred to: Committee on Revenue (February 27, 2025)
  • House concurrence: Achieved (status noted as House concurred)
  • Legislative history note: Similar proposal existed in the prior session (S.2446, 2023-2024)

Potential impact and considerations

  • Positive impact: Provides a modest, voluntary funding source for the Massachusetts Firefighters Academy, potentially enhancing training resources and programs.
  • Administrative considerations: Requires clear integration into tax forms and robust taxpayer education to maximize participation.
  • No mandate: Participation is voluntary and dependent on individual taxpayers choosing to designate contributions.

If you’d like, I can add a quick comparison to similar voluntary contribution programs in other states or draft a one-paragraph layperson’s explainer for public-facing materials.

Compiled from official sources — confirm details with the bill’s official record.

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