Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 62, § 6G

An individual who files a separate return and a married couple filing a return jointly may voluntarily contribute all or part of a refund to which they are entitled, or may voluntarily add an amount onto an amount due, to be credited to the Massachusetts State Public Health HIV and Hepatitis Fund established pursuant to section 35R of chapter 10.

A contribution made pursuant to this section may be with respect to any taxable year at the time of filing a return of the tax established by this chapter for the taxable year; provided, however, that the commissioner shall prescribe the manner in which such a contribution shall be made on the face of the return required by section 5 of chapter 62C; and provided further, that the commissioner shall assure that taxpayers filing such a form are made clearly aware of their ability to make the contribution under this section.

The commissioner shall annually report the total amount designated under this section to the state treasurer, who shall credit the amount to the Massachusetts State Public Health HIV and Hepatitis Fund.

Contributions credited to the fund may be used for clinical and public health research, program evaluation and prevention, testing and treatment services with the goal of reducing the illness and death related to infection with HIV or viral hepatitis.