An Act to allow individual donations to countries vulnerable to climate change

This bill establishes a new state fund called the Massachusetts Fund for Vulnerable Countries Most Affected by Climate Change to support international climate adaptation efforts. It allows individual Massachusetts taxpayers to voluntarily direct all or part of their state tax refunds into this fund when filing their personal income tax returns. The money collected is intended to be transferred to the United Nations Least Developed Countries Fund or designated non-profit organizations that support the same mission. By adding this option to state tax forms, the legislation gives residents a direct way to contribute to global climate change initiatives through their existing tax payment process.