Bill
H 3070
Massachusetts creates a COVID-19 Vaccination Tax Credit of at least $100 for eligible individuals who file MA taxes with vaccination documentation.
Status (as of documents provided)
- Prefiled: 12/05/2024
- Introduced/read 1st time: 01/14/2025 (Presented by Rep. Michael S. Day, by request; petition of Vincent L. Dixon)
- Referred to Committee on Judiciary: 01/14/2025
- Referred to Committee on Revenue: 02/27/2025
- Senate concurred: 02/27/2025 (record shows concurrence)
- Hearing(s) scheduled/rescheduled: originally set for 09/16/2025 (multiple time updates)
Note on source material: The bill text packet also contains an unrelated, truncated South Carolina Tort Claims Act amendment. That South Carolina language appears to be an erroneous inclusion and is not part of the Massachusetts H.3070 vaccination proposal summarized below.
Purpose and intent
- Establish a state tax credit to encourage Massachusetts residents to receive COVID‑19 vaccinations promptly, with the stated purpose of promoting public health and economic recovery by increasing vaccination coverage.
Key provisions
- Inserts a new chapter into the Massachusetts General Laws creating a COVID‑19 Vaccination Tax Credit (VTC).
- Entitles "certain qualified individuals" to a tax credit of at least $100 for documenting, on their Massachusetts individual income tax return, medical evidence that they have received the available and required doses of an approved COVID‑19 vaccine.
- Requires taxpayers to attach medical documentation of vaccination to their Massachusetts individual income tax filing to claim the credit.
- Declares the act an emergency law, making it immediately necessary for the preservation of public health (i.e., no delayed effective date contemplated).
Who would be affected
- Individual Massachusetts taxpayers who have received the “available and required doses” of an approved COVID‑19 vaccine and who provide the required medical documentation on their MA income tax return.
- Massachusetts Department of Revenue (administration, verification, and processing of the credit).
- State budget/treasury (potential revenue impact from credits claimed).
- Health care providers and vaccination record systems (as sources of documentation).
Unresolved or ambiguous elements (not specified in the provided text)
- Whether the credit is refundable or non‑refundable.
- Whether the $100 amount is per individual, per taxpayer return, or per full vaccination series (text says “to each individual” but is phrased imprecisely).
- Definitions: which vaccines are “approved,” what counts as “required doses,” eligibility start/end dates, and any caps, phase‑outs, or sunset provisions.
- Verification procedures and anti‑fraud safeguards.
- Fiscal estimate / cost to Commonwealth (no appropriation or fiscal note included).
Potential impacts
- Public health: modest financial incentive designed to increase vaccination uptake.
- Fiscal: unknown net cost—total depends on uptake and whether credit is refundable; administrative costs for verification.
- Administrative: DOR will need to create claim procedures and process medical attachments; privacy considerations for medical documentation.
Next steps and timeline
- Pending committee actions (Revenue and Judiciary) and scheduled hearings in September 2025 per the docket. Further committee review, amendments, fiscal analysis, and votes will determine final form and enactment.
If you want, I can:
- Draft a concise list of specific follow‑up questions for bill sponsors/committees (e.g., refundable status, per‑person vs. per‑return, effective dates).
- Prepare an estimated fiscal impact checklist DOR would need to produce to evaluate the bill.
Compiled from official sources — confirm details with the bill’s official record.
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