Chapter 21N, Section 5, Part (xiii) as amended by Chapter 8 of the Acts of 2021 is hereby further amended by adding xiii D and xiii E as follows:

(xiii) (D) contain benchmarks, baseline measurements, measures of carbon flux, roadmap goals and plans for natural and working lands reported separately for each of the following: 1) agricultural lands, 2) forest lands managed for producing wood products, 3) forest lands in parks or reserves and not available for producing wood products, and 4) any other natural or working lands as deemed appropriate by the Secretary;

(xiii) (E) provide a full carbon accounting of all lands in the commonwealth with carbon offset contracts in effect; any lands subject to such offsets that serve the purpose of offsetting carbon emissions outside of Massachusetts shall not be counted toward meeting roadmap goals.