JUDICIARY

Committee for Public Counsel Services

0321-1510$9,384,188

0321-1520$2,075,987

OFFICE OF THE STATE COMPTROLLER

Office of the State Comptroller

1599-3384$4,090,226

EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE

Group Insurance Commission

1108-5200$75,800,000

Human Resources Division

1750-0100$250,000

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES

Department of Transitional Assistance

4403-2000$93,073

4403-2120$4,572,466

Division of Medical Assistance

4000-0500$28,439,239

EXECUTIVE OFFICE OF TRANSPORTATION AND PUBLIC WORKS

Highway Department

6010-0002$579,894

6030-7201$4,490,922

EXECUTIVE OFFICE OF PUBLIC SAFETY AND SECURITY

Office of the Secretary of Public Safety and Security

8910-0000$32,000,000

SECTION 2A.  To provide for certain unanticipated obligations of the commonwealth, to provide for an alteration of purpose for current appropriations, and to meet certain requirements of law, the sums set forth in this section are hereby appropriated from the General Fund unless specifically designated otherwise in this section, for the several purposes and subject to the conditions specified in this section, and subject to the laws regulating the disbursement of public funds for the fiscal year ending June 30, 2009.  These sums shall be in addition to any amounts previously appropriated and made available for the purposes of those items.

OFFICE OF THE STATE COMPTROLLER

Office of the State Comptroller

1599-1030For court monitor costs in compliance with the terms of the Rolland settlement agreement, dated June 16, 2008, Civil Action No. 98-30208-KPN, filed in the United States District Court for the District of Massachusetts in order to provide active services for class members; provided, that the comptroller, in consultation with the executive office of health and human services and the department of developmental services, shall determine the annual spending for court monitor fees; provided further, that not more than $2,263,000 shall be expended in fiscal year 2010; and provided further, that the funds provided in this item shall be available for expenditure through June 30, 2012              $7,000,000

EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE

Office of the Secretary of Administration and Finance

1599-1031For a reserve to meet costs identified by the department of public health associated with responding to outbreak of the H1N1 virus; provided, that funds may be expended on staffing costs within the state laboratory and in the bureau of emergency preparedness, dissemination of public information, antiviral medication for the treatment or prevention of the H1N1 virus, and purchase of laboratory equipment specific testing for the H1N1 virus; provided further, that the secretary of health and human services shall submit a spending plan to the executive office for administration and finance before the disbursement of funds from this reserve; provided further, the department of public health and the executive office for health and human services shall seek federal reimbursement for any eligible expenditures from this reserve              $2,845,216

1599-4282For a reserve to meet the fiscal year 2009 costs of salary adjustments and other economic benefits authorized by the collective bargaining agreement between the commonwealth and the Service Employees International Union (Units 8 and 10), and to meet the fiscal year 2009 costs of salary adjustments and other economic benefits necessary to provide equal adjustments and other economic benefits necessary to provide equal adjustments and benefits to employees employed in confidential positions which otherwise would be covered by this agreement; provided, that the personnel administrator, with the approval of the secretary of administration and finance, shall determine these adjustments and benefits for the confidential employees in accordance with the collective bargaining agreement then in effect which otherwise would cover these positions; and provided further, that the secretary may transfer from the sum appropriated in this item to other items of appropriation and allocations thereof for fiscal year 2009 amounts that are necessary to meet these costs where the amounts otherwise available are insufficient for the purpose, in accordance with a transfer plan which shall be filed in advance with the house and senate committees on ways and means              $1,931,528

SECTION 3.  Section 1 of chapter 62 of the General Laws is hereby amended by inserting after the numeral 72, in line 8, as appearing in the 2006 Official Edition, the following numeral:- 139C. 

SECTION 4.  Paragraph (1) of subsection (d) of section 2 of said chapter 62, as so appearing, is hereby amended by adding the following clause:-

(P)  The deduction described in section 163(e)(5) of the Code to the extent increased by amendments to section 163(e)(5)(F) and section 163(i)(1) inserted by section 1232 of the American Recovery and Reinvestment Act of 2009.

SECTION 5.  The definition of “gross income” in section 1 of chapter 63 of the General Laws, as so appearing, is hereby amended by adding the following sentence:-   Gross income shall be determined without regard to section 108(i) of the Code.

SECTION 6.  The definition of “net income” in said section 1 of said chapter 63, as so appearing, is hereby amended by adding the following clause:-

(f)  the deduction described in section 163(e)(5) of the Code to the extent increased by amendments to section 163(e)(5)(F) and section 163(i)(1) inserted by section 1232 of the American Recovery and Reinvestment Act of 2009.

SECTION 7.  Paragraph 3 of section 30 of chapter 63, as so appearing, is hereby amended by adding the following sentence:- Gross income shall be determined without regard to section 108(i) of the Code.

SECTION 8.  Paragraph 4 of said section 30 of said chapter 63, as so appearing, is hereby amended by adding the following clause:-

(vii) the deduction described in section 163(e)(5) of the Code to the extent  increased by amendments to section 163(e)(5)(F) and section 163(i)(1) inserted by section 1232 of the American Recovery and Reinvestment Act of 2009.

SECTION 9.  Section 52A of said chapter 63 is hereby amended by inserting after the word “exclusion”, in line 28, as so appearing, the following words:- and without regard to section 108(i) of the Code. 

SECTION 10.  Paragraph (b) of subsection (1) of said section 52A of said chapter 63, as so appearing, is hereby amended by adding the following clause:-

(vi) the deduction described in section 163(e)(5) of the Code to the extent increased by amendments to section 163(e)(5)(F) and section 163(i)(1), inserted by section 1232 of the American Recovery and Reinvestment Act of 2009.

SECTION 11.  Item 4000-0320 of section 2 of chapter 182 of the acts of 2008 is hereby amended by inserting after the words "rendered in the current fiscal year" the following words:- ; provided further, that for the purpose of accommodating discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses, and the comptroller may certify for payment, amounts not to exceed the lower of this authorization or the most recent revenue estimate as reported in the state accounting system.

SECTION 12. Said chapter 182 is hereby further amended by striking out section 84 and inserting in place thereof the following section:-

Section 84.  Notwithstanding any general or special law to the contrary, the comptroller shall, no later than June 30, 2009, transfer the interest earned from the Commonwealth Stabilization Fund during fiscal year 2009 to the General Fund.  If the interest earned by the Commonwealth Stabilization Fund during fiscal year 2009 is less than $91,000,000 then the amount transferred shall be $91,000,000. The comptroller shall take the overall cash flow needs of the commonwealth into consideration in determining the timing of any transfer of funds required by this section.

SECTION 13.  Section 86 of said chapter 182 is hereby amended by striking out the figure “$372,000,000” and inserting in place thereof the following figure:-  $352,000,000.

SECTION 14.  Subsection (b) of section 88 of said chapter 182 is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:-  Not less than $1,102,561,456 shall be transferred from the General Fund to the Commonwealth Care Trust Fund and not less than $47,996,382 shall be transferred from the Commonwealth Care Trust Fund to the Health Safety Net Trust Fund.

SECTION 15. Section 61 of chapter 302 of the acts of 2008 is hereby repealed.

SECTION 16. Notwithstanding federal income tax treatment to the contrary, for purposes of chapters 62 and 63 of the General Laws, the rules of section 382 of the Internal Revenue Code shall be applied without regard to the treatment of a change in ownership of a bank or other corporation provided in Internal Revenue Service Notice 2008-83 or in any federal statutory or administrative codification, supplement, or implementation of such Notice. For purposes of said chapters 62 and 63, Internal Revenue Service Notice 2008-83 and any such codification, supplement, or implementation shall have no force or effect in any taxable year.    

SECTION 17. Notwithstanding federal income tax treatment to the contrary, for purposes of chapters 62 and 63 of the General Laws, section 382(n) of the Internal Revenue Code, inserted by the American Recovery and Reinvestment Act of 2009, shall have no force or effect in any taxable year. 

SECTION 18.  Notwithstanding any general or special law to the contrary, the comptroller shall, in consultation with the secretary of administration and finance, transfer not more than $2,681,250 from the General Fund to the Division of Energy Resources Credit Trust Fund, established by subsection (b) of section 13 of chapter 25A of the General Laws.

SECTION 19.  Notwithstanding any general or special law to the contrary, the comptroller may, on or before June 30, 2009, transfer not more than $461,000,000 to the General Fund from the Commonwealth Stabilization Fund, but the comptroller shall instead transfer a lesser amount if the secretary of administration and finance so requests in writing.  The comptroller, in consultation with the secretary of administration and finance, may take the overall cash flow needs of the commonwealth into consideration in determining the timing of this transfer of funds. The comptroller shall provide a schedule of transfers to the secretary of administration and finance and to the house and senate committees on ways and means.

SECTION 20.  Notwithstanding any general or special law to the contrary, the secretary of health and human services may authorize transfers from items 4000-0430, 4000-0600, 4000-0700, 4000-0870, 4000-0875, 4000-0880, 4000-0890, 4000-0891, 4000-0895, 4000-0990, 4000-1400 and 4000-1405 of section 2 of chapter 182 of the acts of 2008 to items 4000-0500 of said section 2 for the purpose of reducing any deficiency in items 4000-0500, but any such transfer shall take place not later than August 31, 2009.

SECTION 21.  Notwithstanding any general or special law to the contrary, the comptroller shall reduce the chapter 70 portion of the final local aid payment for fiscal year 2009 to be made in June, 2009 by $412,000,000 if the secretary of administration and finance certifies in writing to the comptroller, and has provided written notice to the house and senate committees on ways and means, that federal grant funds in the amount of $412,000,000 have been obligated or expended so that all school districts will receive the full amount appropriated in section 3 of chapter 182 of the acts of 2008.

SECTION 22.  Notwithstanding subsection (c) of section 10 of chapter 152 of the acts of 1997, $50,000,000 of the balance in the Convention Center Fund, which the state treasurer and the secretary of administration and finance have determined to exceed the amount necessary to satisfy the requirement of sufficiency under said subsection (c), shall be transferred to the General Fund of the commonwealth, not later than June 30, 2009.

SECTION 23.  Section 3 shall be effective for taxable years ending on or after January 1, 2009.

SECTION 24.  Sections 5, 7 and 9 shall be effective for discharges in taxable years ending after December 31, 2008.

SECTION 25.  Sections 4, 6, 8 and 10 shall apply to obligations issued after August 31, 2008 in taxable years ending after that date.