An Act to promote conservation through oyster shell recycling

This bill creates a tax incentive for individuals and corporations in Massachusetts to donate oyster shells to recycling organizations. Under the new rules, donors receive a five-dollar tax credit for every full five-gallon bucket of shells they contribute. To claim this credit, taxpayers must provide proof from the receiving organization, and any unused credit can be carried forward for three years. The legislation also clarifies that these donations cannot be claimed as separate tax deductions. Ultimately, the measure aims to encourage waste reduction by financially rewarding the recycling of oyster shells.