H.3005 An Act Relative to Taxation (Taxpayer Conscience Protection).

Taxpayer Conscience Protection Act.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Chapter 62 of the General Laws, as appearing in the 2018 Official Edition of the General Laws of Massachusetts, is hereby amended by adding the following section:

Section 65. (a) For purposes of this section, “abortion services” shall include performing abortion, referring for abortion, or counseling for abortion.

(b) The taxpayer shall have the option to indicate on the taxpayer’s income tax return that the taxpayer does not want the taxpayer’s income tax liability to be used to pay for abortion services. When the taxpayer elects to do so, the taxpayer’s income tax liability may not be used to pay for abortion services.

(c) The portion of the taxpayer’s income tax liability that is not to be used to pay for abortion services, pursuant to this section, must be deposited in a special account, separate and apart from the General Fund. Funds in this account shall be used to develop and implement a public information program to inform the general public of the provisions of section 39 ½ of Chapter 119, concerning voluntary abandonment of a newborn infant, also known as a Baby Safe Haven law.

(d) The amount of the taxpayer’s income tax liability to be set aside in the special account specified in paragraph (c) shall be determined by multiplying the taxpayer’s income tax liability by the percentage of the General Fund dedicated to paying for abortion services in the previous year.