An Act for an enabling authority - Vaccination Tax Credit

This bill creates a state tax credit of at least $100 for Massachusetts residents who provide medical documentation proving they received approved vaccines for diseases designated by the Department of Public Health (DPH). It directly affects individuals who get required vaccines for diseases the DPH identifies as eligible. The key mechanism requires taxpayers to attach their vaccination records to their state income tax return to claim the credit. The credit aims to encourage vaccination by offering financial incentive, based on DPH-approved vaccines, without mandating vaccination.