MA S1922

Creates the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change (MFVC) to support the United Nations Least Developed Countries Fund, which helps under-developed nations adapt to climate change

Allows Massachusetts taxpayers to voluntarily contribute all or part of their tax refund, or additional amounts beyond taxes owed, to the MFVC through a checkbox on state income tax returns

Establishes rules for tax return-enabled contribution options: requires legislative authorization, limits options to between 3 and 9 per tax form, and removes underperforming options (below 80% of average contributions) for minimum 5 years

Requires annual reporting on fund expenditures, including identification of recipients receiving $2,000 or more, with reports submitted to the commissioner, joint committee on revenue, and ways and means committees

Mandates state auditor review of all tax return contribution funds at least every 5 years, with authority for the commissioner to remove options or bar administrators in cases of substantial waste, fraud, or abuse