An act relating to creating a Housing and Conservation Trust Fund checkoff on the Vermont personal income tax return

H.309 allows Vermont income taxpayers to voluntarily contribute to the Vermont Housing and Conservation Trust Fund by selecting a checkoff option on their state income tax return. Taxpayers would designate funds that are deducted from their tax refunds or overpayments, not from new payments. The bill creates a simple, voluntary mechanism for public support of housing and conservation projects without requiring any additional tax burden. This change applies to tax returns filed for taxable years beginning January 1, 2025.