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H 3072

An Act for an enabling authority - Vaccination Tax Credit

194th Legislature (2025-2026) Introduced by Mike Day

Massachusetts proposes state income tax credits to incentivize residents to receive vaccinations, using economic incentive rather than mandate approach.

Hearing rescheduled to 09/16/2025 from 10:30 AM-12:30 PM in A-1 and Virtual Hearing updated to New End Time
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Bill Summary · H 3072

Legislative bill overview

H 3072 proposes to establish a tax credit in Massachusetts for individuals who receive vaccinations. The bill would provide financial incentives through the state's tax system to encourage vaccination uptake. The specific structure, eligibility requirements, and credit amount have not been publicly detailed in available records.

Why is this important

Vaccination rates directly affect public health outcomes and disease prevention capacity. Tax credits represent one policy mechanism to increase vaccination compliance, though their effectiveness depends on design details and target population reach. This reflects ongoing state-level efforts to address immunization gaps through economic incentives rather than mandates.

Potential points of contention

  • Cost and revenue impact: The bill's fiscal burden on state revenues is unclear; projections of eligible taxpayers and total tax expenditure would be necessary to assess affordability
  • Equity concerns: Tax credits inherently benefit higher-income filers; low-income individuals who don't file taxes or owe taxes may receive no benefit, potentially widening health disparities
  • Vaccination scope ambiguity: Unclear whether the credit covers routine vaccines, COVID-19 vaccines specifically, or all vaccines, and whether it's one-time or recurring annually
  • Mandate versus incentive philosophy: Represents a philosophical shift from vaccination mandates to market-based incentives, which some may view as either appropriately voluntary or insufficiently protective

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

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