MA H3070

Creates a COVID-19 Vaccination Tax Credit (VTC) of at least $100 for Massachusetts residents who receive approved COVID-19 vaccines

Requires individuals to attach medical documentation of completed vaccination to their Massachusetts Individual Income Tax return to claim the credit

Declared an emergency law for immediate effect, bypassing the standard 90-day waiting period before implementation

Filed by citizen petition from Vincent Lawrence Dixon of Winchester, presented by Rep. Michael S. Day (by request) on January 17, 2025