MA H5005

Establishes the "Nature for All Fund" to receive 50% of state sales taxes on sporting goods, recreational vehicles, and golf courses starting July 1, 2027, increasing to 100% on July 1, 2028

Creates a 15-member Nature for All Board consisting of 5 state officials and 10 Governor-appointed public members representing underserved communities, indigenous peoples, and conservation experts

Funds natural resource conservation including: protecting drinking water and waterways, conserving farms and forests, creating parks and trails in underserved neighborhoods, and restoring lands of indigenous cultural significance

Eligible fund recipients include state agencies, municipalities, regional planning agencies, water districts, tribal governments, and public charities focused on conservation

Requires annual reporting to legislative committees on expenditures benefiting environmental justice communities; all spending subject to legislative appropriation