The proposed bill, titled "An Act relative to taxpayer conscience protection," seeks to amend Chapter 62 of the General Laws of Massachusetts by introducing a new section that allows taxpayers to opt out of having their income tax contributions used for abortion services. Specifically, the bill defines abortion services to include performing, referring for, or counseling for abortion. Taxpayers will have the option to indicate their preference on their income tax return, ensuring that their tax liability is not allocated to abortion services.

Additionally, the bill mandates that any portion of the taxpayer's income tax liability that is not used for abortion services must be deposited into a special account. This account is intended to fund a public information program regarding the Baby Safe Haven Law, which addresses the voluntary abandonment of newborn infants. The amount set aside for this special account will be calculated based on the previous year's percentage of the General Fund allocated to abortion services.