Chapter 131 of the General Laws is hereby amended by inserting after section 2C the following section: -

Section 2D. (a) As used in this section, the following terms shall have the following meanings unless the context clearly requires otherwise:

“Equity,” the consistent and systematic fair, just, and impartial treatment of all individuals, including individuals who belong to underserved communities that have been denied such treatment, such as Black, Latino, and Indigenous and Native American persons, Asian Americans and Pacific Islanders and other persons of color; members of religious minorities; lesbian, gay, bisexual, transgender, and queer persons; persons with disabilities; persons who live in rural areas; and persons otherwise adversely affected by persistent poverty or inequality.

“Underserved communities,” populations sharing a particular characteristic, as well as geographic communities, that have been systematically denied a full opportunity to participate in aspects of economic, social, and civic life, as exemplified by the definition, “equity” in this chapter, and shall include environmental justice populations as defined by the Massachusetts Executive Office of Energy and Environmental Affairs.

''Recreation agency'', the commonwealth, or any subdivision thereof, or any municipality, regional planning agency, community development corporation, or nonprofit organization organized for the purposes of public recreation or the conservation, creation, preservation, and restoration of natural resources, which is authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit charitable organization as described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended.

“Recreational use”, active or passive recreational use including, but not limited to, activities that take place predominantly in a natural environment or a natural physical landscape, including activities that are dependent on trails, natural landscapes, waters, and snow; community gardens; and parks and nature-based playgrounds. Recreational use shall not include horse racing or indoor stadiums, gymnasiums, or similar structures.

“Sporting goods”, defined under the North American Industry Classification Code 451110, sporting goods stores, for the most recent year that such data is available.

“Sporting goods sales tax revenue amount,” all sales tax revenue received by the commonwealth from the sale of sporting goods, as defined by Section 2(D)(a).

(b) There is hereby established and set up on the books of the commonwealth a separate fund, to be known as the outdoor recreation trust fund. The fund shall be administered by the Massachusetts office of outdoor recreation to provide grants for recreational use programs, planning, and projects. There shall be credited to the fund the dedicated sporting goods sales tax revenue amount.

(c) All sporting goods sales tax revenue shall be automatically credited by the state treasurer to the outdoor recreation trust fund. The trust fund may accept public and private gifts, grants and donations to further the purposes of this chapter; and any other monies credited to or transferred from any other source pursuant to state law.

(d) All revenues credited under this chapter shall remain in the outdoor recreation trust fund, including unexpended balances remaining at the end of each fiscal year, for the sole purposes of operating the Massachusetts office of outdoor recreation. The state treasurer shall not deposit said revenues in or transfer said revenues to the General Fund or any other fund other than the outdoor recreation trust fund. The state treasurer shall secure the highest interest rate available for monies deposited in the outdoor recreation trust fund; and shall require that all amounts deposited shall be available for withdrawal without penalty. All interest accrued and earnings shall be deposited into the fund.

(e) Any expenses needed to administer the trust fund shall be considered operating expenses and shall not exceed five percent of the annual total revenue received into the outdoor recreation trust fund.

(f) The commissioner of the department of revenue shall annually report to the public by source all amounts credited to said trust fund and all expenditures from said trust fund.

(g) There is hereby established an outdoor recreation program administered by the office of outdoor recreation within the executive office of energy and environmental affairs that shall annually create and implement an outdoor recreation grant program funded by the outdoor recreation trust fund to be used for the benefit of the public and dedicated to enhancing and expanding outdoor recreational use and growing the outdoor recreation economy. Monies from the outdoor recreation trust fund shall be made available in each fiscal year for the outdoor recreation program, planning and project grants.

(h) Grants shall cover costs associated with grant administration; planning, creating, and improving, outdoor recreational amenities; and for the acquisition, conservation, creation, preservation, improvement, and restoration of natural resources for recreational use; and to enhance public access to recreational opportunities. Grants shall only be made to a recreation agency, as defined by Section 2(D)(a).

(i) In expending amounts credited to the fund, priority consideration shall be given to benefit underserved communities for the benefit of underserved communities as defined by Section 2D of this chapter.

(j) Projects that receive funding under this chapter shall allow for public access and use, unless otherwise prohibited by applicable law.

(k) The trust fund shall not award grants for horse racing or the use of natural resources for a stadium, gymnasium, or similar indoor structure. Funds shall not be used for maintenance of recreational facilities. The use of grants to install artificial turf shall be prohibited from this grant program.

(l) The secretary of energy and environmental affairs shall promulgate rules and regulations to implement this chapter and assign personnel to manage outdoor recreation program grants within the Massachusetts office of outdoor recreation.

(m) This act shall become effective 120 days after passage.