Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
SECTION 1. The Massachusetts General Laws are hereby amended by inserting the following new chapter: Chapter of Massachusetts General Laws – Enabling Authority – Vaccination Tax Credit Section 1. An Act to create an Enabling Authority – Vaccination Tax Credit (VTC), under the Laws of Massachusetts, providing for a Tax Credit, to certain qualified individuals, for specific assistance in encouraging vaccination. Section 2. It is in the interest of Public Health, and Public Safety, that as many residents of Massachusetts, be vaccinated, as much, and as soon as it is possible, based on availability of vaccine, and logistics to administer such vaccine; and vaccines relating to significant viruses, and diseases. Section 3. It being understandable, that many individuals, have realistic concern, about the safety of vaccines, and should be encouraged to have the vaccines administered, as long as the vaccines have been determined by scientific authorities, to be safe. It is in the economic interests of all persons in Massachusetts, that wide, and appropriate vaccination campaigns, can lead to a high percentage of vaccination of the population, that our Commonwealth, may be freed, and/or reduced of the tyranny of significant viruses, and diseases, in particular; so as to improve the overall health of our people, and the strength of our economy. Therefore, this legislation authorizes an Enabling Authority – Vaccination Tax Credit (VTC), of at least $100, to each individual, who attaches to their Massachusetts Individual Income Tax, the Medical Documentation, of having received the available, and required doses, of approved vaccines, approved by the Massachusetts Department of Public Health.
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