An Act relative to the Massachusetts fund for vulnerable countries most affected by climate change

This bill establishes a new state fund called the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change to support underdeveloped nations in adapting to climate change. The fund will be financed by allowing Massachusetts taxpayers to voluntarily donate all or part of their state tax refunds or overpayments directly to the United Nations Least Developed Countries Fund or designated non-profit organizations. To facilitate this, the bill requires the state to add a specific option on personal income tax returns that lets individuals easily choose to contribute to this cause. Additionally, the legislation includes rules to ensure that such donation options remain available on tax forms only if they receive sufficient public participation over time.