The Commonwealth of Massachusetts

Senate, May 6, 2025

The Committee on Ways and Means, to whom was committed the House Bill making appropriations for the fiscal year 2026 for the maintenance of the departments, boards, commissions, institutions and certain activities of the Commonwealth, for interest, sinking fund and serial bond requirements and for certain permanent improvements (House, No. 4001) reports recommending that the same ought to pass, with an amendment striking out all after the enacting clause and inserting in place thereof the text of Senate document numbered 3.

Direct Appropriations:$60,543,124,169

Retained Revenue Authorization:$784,552,122

Total:$61,327,676,291

For the Committee,

Michael J. Rodrigues, Chair

Joanne M. Comerford, Vice Chair

Paul R. Feeney, Assistant Vice Chair

SECTION 1. To provide for the operations of the several departments, boards, commissions and institutions of the commonwealth and other services of the commonwealth and for certain permanent improvements and to meet certain requirements of law, the sums set forth in this act, for the several purposes and subject to the conditions specified, are hereby appropriated from the General Fund unless specifically designated otherwise, subject to the laws regulating the disbursement of public funds and the approval thereof for the fiscal year ending June 30, 2026. All sums appropriated under this act, including supplemental and deficiency budgets, shall be expended in a manner reflecting and encouraging a policy of nondiscrimination and equal opportunity for members of minority groups, women and persons with a disability. All officials and employees of an agency, board, department, commission or division receiving funds under this act shall take affirmative steps to ensure equality of opportunity in the internal affairs of state government and in their relations with the public, including those persons and organizations doing business with the commonwealth. Each agency, board, department, commission and division of the commonwealth, in spending appropriated sums and discharging its statutory responsibilities, shall adopt measures to ensure equal opportunity in the areas of hiring, promotion, demotion or transfer, recruitment, layoff or termination, rates of compensation, in-service or apprenticeship training programs and all other terms and conditions of employment.

SECTION 1A. In accordance with Articles LXIII and CVII of the Articles of Amendment to the Constitution of the Commonwealth and section 6D of chapter 29 of the General Laws, it is hereby declared that the amounts of revenue set forth in this section, by source, for the respective funds of the commonwealth for the fiscal year ending June 30, 2026 are necessary and sufficient to provide the means to defray the appropriations and expenditures from such funds for fiscal year 2026 as set forth and authorized in this act. The comptroller shall keep a distinct account of actual receipts from each such source by each such fund to furnish the executive office for administration and finance and the house and senate committees on ways and means with quarterly statements comparing those receipts with the projected receipts set forth in this section and shall include a full statement comparing the actual and projected receipts in the annual report for fiscal year 2026 pursuant to section 12 of chapter 7A of the General Laws. The quarterly and annual reports shall also include detailed statements of any other sources of revenue for the budgeted funds in addition to those specified in this section.

Revenue SourceAll Budgeted FundsGeneral FundCommonwealth Transportation Fund              Other Major Funds              Other Funds

Alcoholic Beverages$98.1$98.1$0.0$0.0$0.0

Banks$18.7$18.7$0.0$0.0$0.0

Cigarettes$262.3$262.3$0.0$0.0$0.0

Corporations$4,078.2$4,078.2$0.0$0.0$0.0

Deeds$376.8$376.8$0.0$0.0$0.0

Fair Share Income Surtax$2,400.0$1,800.0$600.0$0.0$0.0

Income$24,240.0$24,240.0$0.0$0.0$0.0

Inheritance and Estate$517.0$517.0$0.0$0.0$0.0

Insurance$784.3$757.3$0.0$0.0$27.0

Marijuana Excise$185.9$0.0$0.0$185.9$0.0

Motor Fuel$742.2$0.0$741.2$0.0$1.0

Public Utilities$0.0$0.0$0.0$0.0$0.0

Room Occupancy$265.0$265.0$0.0$0.0$0.0

Sales - Regular$6,727.0$4,438.3$0.0$0.0$2,288.7

Sales - Meals$1,725.0$1,725.0$0.0$0.0$0.0

Sales - Motor Vehicles$1,181.0$0.0$779.2$0.0$401.8

Miscellaneous$12.6$12.6$0.0$0.0$0.0

Fiscal Year 2026 Base Tax Revenue Estimate$43,614.0$38,589.2$2,120.4              $185.9              $2,718.5

Statutory Tax Transfers

Annual Contribution to the State Pension System-$4,334.2-$4,334.2$0.0              $0.0              $0.0

Excess Capital Gains to State Pension System-$599.0-$599.0$0.0              $0.0              $0.0

Sales Tax Transfer to the MBTA-$1,425.3$0.0$0.0$0.0-$1,425.3

Sales Tax Transfer to the MSBA-$1,265.3$0.0$0.0$0.0-$1,265.3

UI Surcharge to the Workforce Training Trust Fund-$27.0$0.0$0.0$0.0-$27.0

Fair Share Surtax to Education and Transportation Fund-$1,185.0-$1,185.0              $0.0              $0.0              $0.0

Fair Share Surtax to Education and Transportation Reserves-$615.0-$615.0              $0.0              $0.0              $0.0

Excess Capital Gains to the Stabilization Fund-$33.3-$33.3$0.0$0.0$0.0

Excess Capital Gains to the State Retiree Benefits Trust Fund-$33.3-$33.3$0.0              $0.0              $0.0

Total Statutory Tax Transfers-$9,517.3-$6,799.7$0.0$0.0-$2,717.6

Total Fiscal Year 2026 Consensus Tax Revenue Available for Budget$34,096.7              $31,789.4              $2,120.4              $185.9              $1.0

Tax Initiatives and Other Tax Revenue

Tax-Related Settlements & Judgments$50.0$50.0$0.0$0.0$0.0

Total Tax Initiatives and Other Tax Revenue$50.0$50.0$0.0$0.0$0.0

Total Taxes for Budget$34,146.7$31,839.4$2,120.4$185.9$1.0

Non-Tax Revenue

Federal Reimbursements$15,759.3$15,750.8$0.0$0.0$8.4

Departmental Revenues$6,517.0$5,759.8$695.5$49.8$11.9

Consolidated Transfers$4,830.6$3,183.8$85.4$319.8$1,241.7

Total Non-Tax Revenue$27,106.8$24,694.4$780.8$369.5$1,262.0

Fiscal Year 2026 Grand Total$61,253.5$56,533.8$2,901.2$555.5$1,263.0

SECTION 1B. The comptroller shall keep a distinct account of actual receipts of non-tax revenues by each department, board, commission or institution to furnish the executive office for administration and finance and the house and senate committees on ways and means with quarterly statements comparing those receipts with projected receipts set forth in this section and to include a full statement comparing those receipts with projected receipts in the annual report for the fiscal year pursuant to section 12 of chapter 7A of the General Laws. The quarterly and annual reports shall also include detailed statements of any other sources of revenue for the budgeted funds in addition to those sources specified in this section.

Non-Tax Revenue: Department SummaryFederal RevenuesDepartmental Revenues              Budgeted Transfers              Total Unrestricted              Total Restricted

Judiciary

Supreme Judicial Court$0$2,183,220$0$2,183,220$0

Committee for Public Counsel$0$3,275,000$0$3,275,000$0

Appeals Court$0$315,317$0$315,317$0

Trial Court$0$61,634,000$0$61,634,000$0

Total$0$67,407,537$0$67,407,537$0

District Attorneys

Middlesex District Attorney's Office$0$0$0$0$0

Worcester District Attorney's Office$0$5,000$0$5,000$0

Plymouth District Attorney's Office$0$1,000$0$1,000$0

Total$0$6,000$0$6,000$0

Secretary of the Commonwealth

Secretary of the Commonwealth$0$296,118,673$0$295,603,673$515,000

Total$0$296,118,673$0$295,603,673$515,000

Treasurer and Receiver General

Office of the Treasurer$0$549,245,500$604,814,937$1,123,710,437              $30,350,000

Massachusetts Cultural Council$0$16,000$0$16,000$0

State Lottery Commission$0$115,707,006$1,238,645,216$1,354,352,222              $0

Total$0$664,968,506$1,843,460,153$2,478,078,659$30,350,000

Attorney General

Office of the Attorney General$4,426,908$51,942,184$0$48,960,797              $7,408,295

Total$4,426,908$51,942,184$0$48,960,797$7,408,295

State Ethics Commission

State Ethics Commission$0$0$0$0$0

Total$0$0$0$0$0

Inspector General

Office of the Inspector General$0$1,680,000$0$0$1,680,000

Total$0$1,680,000$0$0$1,680,000

Office of Campaign and Political Finance

Office of Campaign and Political Finance$0$54,500$0$54,500              $0

Total$0$54,500$0$54,500$0

Massachusetts Commission Against Discrimination

Massachusetts Commission Against Discrimination$2,500,000$440,000$0              $30,000              $2,910,000

Total$2,500,000$440,000$0$30,000$2,910,000

Office of the State Comptroller

Office of the State Comptroller$0$6,366,806$1,920,615,333$1,926,862,139              $120,000

Total$0$6,366,806$1,920,615,333$1,926,862,139$120,000

Massachusetts Gaming Commission

Massachusetts Gaming Commission$0$0$393,481,438$393,481,438$0

Total$0$0$393,481,438$393,481,438$0

Cannabis Control Commission

Cannabis Control Commission$0$19,781,406$0$19,781,406$0

Total$0$19,781,406$0$19,781,406$0

Executive Office for Administration and Finance

Secretary of Administration and Finance$0$201,150,000$721,129,000$922,279,000              $0

Division of Capital Asset Management & Maintenance$0$4,567,573$11,296,867              $4,567,573              $11,296,867

Civil Service Commission$0$12,500$0$12,500$0

Group Insurance Commission$0$1,135,914,348$409,862,157$1,543,579,759              $2,196,746

Division of Administrative Law Appeals$0$70,000$0$0$70,000

Department of Revenue$63,125,570$180,908,168$0$237,266,487$6,767,251

Appellate Tax Board$0$2,985,306$0$2,585,306$400,000

Human Resources Division$0$2,160,000$0$2,160,000$0

Operational Services Division$0$30,421,408$0$12,271,701$18,149,707

Total$63,125,570$1,558,189,303$1,142,288,024$2,724,722,326              $38,880,571

Executive Office of Technology Services and Security              

Executive Office of Technology Services and Security$0$2,733,931$0              $0              $2,733,931

Total$0$2,733,931$0$0$2,733,931

Executive Office of Energy and Environmental Affairs              

Executive Office of Energy & Environmental Affairs$25,000$5,050,000              $0              $4,385,000              $690,000

Department of Public Utilities$0$53,426,437$0$53,426,437$0

Department of Environmental Protection$0$34,723,982$0$28,638,164              $6,085,818

Department of Fish and Game$8,420,000$13,181,789$1,945,000$23,078,800              $467,989

Department of Agricultural Resources$0$6,846,325$0$6,846,325              $0

Department of Conservation and Recreation$0$27,892,691$0$27,892,691              $0

Department of Energy Resources$0$9,031,633$0$9,031,633$0

Total$8,445,000$150,152,857$1,945,000$153,299,050$7,243,807

Executive Office of Health and Human Services

Department of Veterans' Services$0$760,000$0$0$760,000

Secretary of Health and Human Services$12,542,481,426$2,206,468,318              $16,000,000              $14,449,949,744              $315,000,000

Mass Commission for the Blind$5,037,612$7,500$0$5,045,112$0

Massachusetts Rehabilitation Commission$9,207,866$40,000$0$9,247,866              $0

Mass Commission for the Deaf$246,064$3,500$0$249,564$0

Chelsea Soldiers' Home$16,424,436$2,078,384$0$18,502,820$0

Holyoke Soldiers' Home$7,871,365$1,518,702$0$7,200,424$2,189,643

Department of Youth Services$5,706,738$130,000$0$5,836,738              $0

Department of Transitional Assistance$499,856,389$925,000$17,600,000              $518,381,389              $0

Department of Public Health$172,730,525$120,265,042$1,500,000$146,100,364              $148,395,203

Department of Children and Families$349,397,551$2,658,000$700,000$345,720,124              $7,035,427

Department of Mental Health$140,513,535$26,644,612$20,000,000$187,033,147              $125,000

Department of Developmental Services$1,189,415,397$3,875,621$0              $1,193,291,018              $0

Department of Elder Affairs$227,733,737$1,434,850$0$229,168,587$0

Total$15,166,622,641$2,366,809,529$55,800,000$17,115,726,897              $473,505,273

Health Policy Commission

Health Policy Commission$0$11,948,856$0$11,948,856$0

Total$0$11,948,856$0$11,948,856$0

Center for Health Information and Analysis

Center for Health Information and Analysis$0$48,918,094$0$48,918,094              $0

Total$0$48,918,094$0$48,918,094$0

Board of Library Commissioners

Board of Library Commissioners$0$3,200$0$3,200$0

Total$0$3,200$0$3,200$0

Executive Office of Economic Development

Office of Consumer Affairs and Business Regulation$0$1,856,490$0              $861,038              $995,452

Division of Banks$0$45,629,760$0$44,129,760$1,500,000

Division of Insurance$0$159,768,412$0$159,768,412$0

Division of Professional Licensure$0$42,520,330$0$22,603,769$19,916,561

Division of Standards$0$3,293,008$0$2,417,577$875,431

Department of Telecommunications and Cable$0$5,198,884$0$5,198,884              $0

Massachusetts Office of Travel and Tourism$0$0$2,492,000$2,492,000              $0

Total$0$258,266,884$2,492,000$237,471,440$23,287,444

Executive Office of Housing and Livable Communities              

Housing and Livable Communities$0$6,897,012$0$3,325,500$3,571,512

Total$0$6,897,012$0$3,325,500$3,571,512

Executive Office of Labor and Workforce Development              

Labor and Workforce Development $0$2,300,150$23,238,419$25,077,493              $461,076

Total$0$2,300,150$23,238,419$25,077,493$461,076

Executive Office of Education

Department of Early Education and Care$306,415,325$2,226,146$0$308,121,471              $520,000

Department of Elementary and Secondary Education$0$7,750,792$0              $5,026,250              $2,724,542

Department of Higher Education$0$8,000,000$0$8,000,000$0

University of Massachusetts$0$110,000,000$0$110,000,000$0

Bridgewater State College$0$0$0$0$0

Fitchburg State College$0$0$0$0$0

Framingham State College$0$0$0$0$0

Massachusetts College of Art and Design$0$0$0$0$0

Massachusetts College of Liberal Arts$0$0$0$0$0

Salem State College$0$0$0$0$0

Westfield State College$0$0$0$0$0

Worcester State College$0$0$0$0$0

Berkshire Community College$0$0$0$0$0

Bristol Community College$0$0$0$0$0

Cape Cod Community College$0$0$0$0$0

Greenfield Community College$0$0$0$0$0

Holyoke Community College$0$0$0$0$0

Mass Bay Community College$0$0$0$0$0

Massasoit Community College$0$0$0$0$0

Middlesex Community College$0$0$0$0$0

Mount Wachusett Community College$0$0$0$0$0

Northern Essex Community College$0$0$0$0$0

North Shore Community College$0$0$0$0$0

Quinsigamond Community College$0$0$0$0$0

Springfield Technical Community College$0$0$0$0$0

Roxbury Community College$0$2,500,000$0$0$2,500,000

Bunker Hill Community College$0$0$0$0$0

Total$306,415,325$130,476,938$0$431,147,721$5,744,542

Executive Office of Public Safety and Security

Executive Office of Public Safety and Security$0$2,100,000$0$2,100,000              $0

Office of the Chief Medical Examiner$0$10,164,450$0$1,517,565              $8,646,885

Criminal History Systems Board$0$34,916,711$0$28,593,036$6,323,675

Department of State Police$1,935,922$111,433,000$0$2,663,000$110,705,922

Municipal Police Training Council$0$2,800,000$0$0$2,800,000

Department of Fire Services$0$61,648,536$0$59,314,976$2,333,560

Military Division$0$1,900,000$0$0$1,900,000

Emergency Management Agency$175,000,000$0$0$175,000,000$0

Department of Corrections$3,500,000$6,013,000$4,687,000$0$14,200,000

Total$180,435,922$230,975,697$4,687,000$269,188,577$146,910,042

Sheriffs

Hampden Sheriff's Office$825,000$3,687,251$0$881,000$3,631,251

Worcester Sheriff's Office$25,000$750$0$25,750$0

Middlesex Sheriff's Office$12,000$238,996$0$75,996$175,000

Hampshire Sheriff's Office$7,600$2,525$0$10,125$0

Berkshire Sheriff's Office$6,000$1,605,000$0$11,000$1,600,000

Franklin Sheriff's Office$86,200$7,000$0$93,200$0

Essex Sheriff's Office$41,000$1,858,115$0$49,115$1,850,000

Barnstable Sheriff's Office$0$1,552,970$0$2,970$1,550,000

Bristol Sheriff's Office$82,712$20,000$0$102,712$0

Dukes Sheriff's Office$0$330,656$0$30,656$300,000

Norfolk Sheriff's Office$576,000$215,430$0$576,000$215,430

Plymouth Sheriff's Office$25,620,000$300,000$0$25,620,000$300,000

Suffolk Sheriff's Office$0$2,000,000$0$200,000$1,800,000

Total$27,281,512$11,818,693$0$27,678,524$11,421,681

Massachusetts Department of Transportation

Massachusetts Department of Transportation$0$628,727,105$57,565,200$686,292,305              $0

Total$0$628,727,105$57,565,200$686,292,305$0

Total Non-Tax Revenue$15,759,252,878$6,516,983,861$5,445,572,567              $26,965,066,132              $756,743,174