The bill proposes to authorize the town of Provincetown to include a check-off box on its municipal tax bills and motor vehicle excise tax bills, allowing taxpayers to voluntarily contribute to the town's Coastal Resilience Fund. This initiative aims to enhance funding for coastal resilience efforts in Provincetown, enabling residents to support local environmental initiatives directly through their tax payments.

To implement this, the bill stipulates that the designation of the check-off box is subject to the approval of the Commissioner of Revenue. Additionally, it allows for the option to mail a separate form with the tax bills for taxpayers who wish to donate or pledge an amount to the fund, which would be added to their total tax due. The act is set to take effect immediately upon its passage.