Massachusetts SD 2455: An Act authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust Fund

Bill Text

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SENATE DOCKET, NO. 2455        FILED ON: 1/30/2023 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2446 
 
The Commonwealth of Massachusetts 
_________________ 
PRESENTED BY: 
Jacob R. Oliveira 
_________________ 
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 authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust 
Fund. 
_______________ 
PETITION OF: 
 
NAME: DISTRICT/ADDRESS: 
Jacob R. Oliveira Hampden, Hampshire and Worcester 

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SENATE DOCKET, NO. 2455        FILED ON: 1/30/2023 
SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2446 
By Mr. Oliveira, a petition (accompanied by bill) (subject to Joint Rule 12) of Jacob R. Oliveira 
for legislation to authorize voluntary contributions to the Massachusetts Fire Fighters Academy 
Trust Fund.  Revenue. 
 
[SIMILAR MATTER FILED IN PREVIOUS SESSION 
SEE SENATE, NO. 1902 OF 2021-2022.] 
 
The Commonwealth of Massachusetts 
 
_______________
 
In the One Hundred and Ninety-Third General Court 
(2023-2024) 
_______________
 
 
An Act authorizing voluntary contributions to the Massachusetts Fire Fighters Academy Trust 
Fund. 
 
 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows: 
 
1 Chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby 
2amended by inserting, after section 6N, the following section:- 
3 Section 6O. Every individual who files a separate return and every husband and wife 
4filing a return jointly may voluntarily contribute all or part of any refund to which they are 
5entitled or may voluntarily add an amount onto any amount due, to be credited to the 
6Massachusetts Firefighters Academy Trust established pursuant to section 165A of chapter 6. 
7 A contribution made under this section may be with respect to any taxable year at the 
8time of filing a return of the tax established by this chapter for such taxable year; provided, 
9however, that the commissioner shall prescribe the manner in which such contribution shall be 

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10made on the face of the return required by section 5 of chapter 62C, provided further that the 
11commissioner shall assure that taxpayers filing any such forms are made clearly aware of their 
12ability to make the contributions provided for by this section. 
13 The commissioner shall annually report the total amount designated under this section to 
14the state treasurer, who shall credit such amount to said Massachusetts Firefighters Academy 
15Trust.