Budget Amendment ID: FY2015-S4-1-R1

Redraft OTH 1

Tax Amnesty

Messrs. Rodrigues and Michael O. Moore moved that the proposed new text be amended moves that the bill be amended by inserting after section 122 the following section:-

“SECTION 122A. (a) Notwithstanding any general or special law to the contrary, the commissioner of revenue shall establish a tax amnesty program during which all penalties that could be assessed by the commissioner shall be waived without the need for any showing by the taxpayer of reasonable cause or the absence of willful neglect for the failure of the taxpayer to: (i) timely file any proper return for any tax type and for any tax period; (ii) file proper returns which report the full amount of the taxpayer's liability for any tax type and for any tax period; (iii) timely pay any tax liability; or (iv) pay the proper amount of any required estimated payment toward a tax liability. The waiver of a taxpayer’s liability under this section shall apply if the taxpayer files returns, makes payments as required by the commissioner or otherwise comes into compliance with the tax laws of the commonwealth pursuant to the tax amnesty program. The scope of the program, including the particular tax types and periods covered, including any limited look-back period for unfiled returns, shall be determined by the commissioner; provided, however, the commissioner shall include, but not be limited to, the following tax types within the scope: sales and use taxes, sales tax on telecommunications services, meals taxes, meals tax local options, materialman sales taxes, withholding income, performer withholdings, pass-through entity withholdings, lottery annuity withholdings, room occupancy excises, room occupancy excise local options, convention center financing fees on room occupancy in the cities of Boston, Cambridge, Chicopee, Springfield and Worcester and the city known as the town of West Springfield, convention center financing surcharges for sightseeing tours, convention center financing surcharges on vehicle rentals in the city of Boston, convention center financing surcharges on parking in the cities of Boston, Springfield and Worcester, deeds excises, cigarette excises, cigars and smoking tobacco excises, club alcoholic beverages excises, gasoline excises, special fuels excises, special fuels excise local options and boat and recreational vehicles sales taxes.

(b) The amnesty program shall be established for 2 consecutive months in fiscal year 2015 to be determined by the commissioner and all required payments shall be made on or before June 30, 2015 in order for the amnesty to apply. If a taxpayer fails to pay the full liability before June 30, 2015, the commissioner shall retain any payments made and shall apply those payments against the outstanding liability and the tax amnesty program shall not apply.

(c) (1) The commissioner's authority to waive penalties during the amnesty period shall not apply to any taxpayer who, before or during the period of the amnesty program selected by the commissioner, was or is the subject of a tax-related criminal investigation or prosecution or to any taxpayer who delivers or discloses, or has delivered or disclosed, any false or fraudulent application, document, return or other statement. The amnesty program shall not authorize the waiver of interest or any amount treated as interest. The commissioner may offer tax amnesty to those taxpayers who have either an unpaid self-assessed liability or who have been assessed a tax liability, whether before or after the filing of a return, which assessed liability remains unpaid.

(2) A taxpayer who delivers or discloses any false or fraudulent application, document, return or other statement to the department of revenue in connection with an amnesty application under this section shall be ineligible for amnesty and shall be subject to the greater of: (i) applicable penalties under chapter 62C of the General Laws; or (ii) a penalty not to exceed $10,000 which shall be calculated and assessed according to rules determined by the commissioner and which may be subject to de minimis or other exceptions that the commissioner may consider appropriate. This penalty shall be subject to said chapter 62C and shall be added to and become part of the tax due.

(d) To the extent that a taxpayer within the scope of the amnesty program as determined by the commissioner and wishing to participate in the amnesty program has postponed the payment of an assessment of tax, interest and penalty under the authority of subsection (e) of section 32 of chapter 62C of the General Laws, the taxpayer shall waive in writing all rights under said subsection (e) of said section 32 of said chapter 62C to further delay the payment of the tax and interest portions of the assessment. The tax and interest portions of the assessment shall be payable in full from the date of the commissioner's notice of assessment. Upon payment by the taxpayer of the tax and interest of the outstanding assessment, the commissioner shall waive all penalties associated with that assessment. Thereafter, the taxpayer and the commissioner shall proceed with all administrative appeal rights that the taxpayer wishes to pursue with respect to the assessment.

(e) Amnesty shall not apply to those penalties which the commissioner would not have the sole authority to waive including, but not limited to, fuel taxes administered under the International Fuel Tax Agreement or under the local option portions of taxes or excises collected for the benefit of cities, towns or state governmental authorities.

(f) The commissioner shall maintain records of the amnesty provided under this section including, but not limited to: (i) the number of taxpayers provided with amnesty; (ii) the types of tax liability for which amnesty was provided and, for each type of liability, the amount of tax liability collected and the amount of penalties foregone by virtue of the amnesty program; and (iii) the total outstanding tax liability for amnesty-eligible taxpayers at the conclusion of the tax amnesty program after the collection of all funds under this section. The commissioner shall file a report detailing such information with the clerks of the house of representatives and the senate, the joint committee on revenue, the house and senate committees on ways and means, and the house  and senate minority leaders not later than September 1, 2015; provided, however, that such report shall not contain information sufficient to identify an individual taxpayer or the amnesty that an individual taxpayer was provided under this section.

(g) The commissioner shall establish administrative procedures and methods to prevent any taxpayer who utilizes the tax amnesty program from utilizing any future tax amnesty programs for the next consecutive 10 years, beginning in calendar year 2015.”


Budget Amendment ID: FY2015-S4-1.1

Further OTH 1.1

Tax Amnesty

Mr. Tarr moved that the amendment be amended moved that the amendment be amended by striking the first paragraph and inserting in place thereof the following paragraph:

“SECTION 122A. (a) Notwithstanding any general or special law to the contrary, the commissioner of revenue shall establish a tax amnesty program during which all penalties that could be assessed by the commissioner shall be waived without the need for any showing by the taxpayer of reasonable cause or the absence of willful neglect for the failure of the taxpayer to: (i) timely file any proper return for any tax type and for any tax period; (ii) file proper returns which report the full amount of the taxpayer's liability for any tax type and for any tax period; (iii) timely pay any tax liability; or (iv) pay the proper amount of any required estimated payment toward a tax liability. The waiver of a taxpayer’s liability under this section shall apply if the taxpayer files returns, makes payments as required by the commissioner or otherwise comes into compliance with the tax laws of the commonwealth pursuant to the tax amnesty program. The scope of the program, including the particular tax types and periods covered, including any limited look-back period for unfiled returns, shall be determined by the commissioner; provided, however, the commissioner shall include, but not be limited to, the following tax types within the scope: sales and use taxes, sales tax on telecommunications services, meals taxes, meals tax local options, materialman sales taxes, withholding income, performer withholdings, pass-through entity withholdings, lottery annuity withholdings, room occupancy excises, room occupancy excise local options, convention center financing fees on room occupancy in the cities of Boston, Cambridge, Chicopee, Springfield and Worcester and the city known as the town of West Springfield, convention center financing surcharges for sightseeing tours, convention center financing surcharges on vehicle rentals in the city of Boston, convention center financing surcharges on parking in the cities of Boston, Springfield and Worcester, deeds excises, cigarette excises, cigars and smoking tobacco excises, club alcoholic beverages excises, corporate excises, gasoline excises, special fuels excises, special fuels excise local options and boat and recreational vehicles sales taxes.”


Budget Amendment ID: FY2015-S4-2

OTH 2

Hepatitis C Program Surveillance and Baby Boomer Screening

Mr. Montigny, Ms. Chandler, Messrs. Lewis, Michael O. Moore, Rush and Rodrigues, Ms. Forry, Ms. Spilka, Messrs. Welch, Eldridge and McGee, Ms. O'Connor Ives and Mr. Tarr moved that the proposed new text be amended moved that the bill be amended SECTION ____. Chapter 111 of the General Laws is hereby amended by striking out section 4M and inserting in place thereof the following section:-  

Section 4M. Subject to appropriation, the department shall:

(1) conduct a needs assessment to determine the incidence and prevalence of hepatitis B virus, and hepatitis C virus in the commonwealth;

(2) develop and implement a program to prevent further transmission of viral hepatitis and to prevent onset of chronic liver disease caused by viral hepatitis;

(3) develop and implement a statewide public education and community outreach program to raise awareness and promote prevention of viral hepatitis;

(4) develop or approve evidence-based educational materials on the risks, diagnosis, treatment and prevention of viral hepatitis; provided that, the materials shall be made available in written and electronic form and shall be targeted to physicians and other health care providers and high-risk populations subject to an increased risk of contracting viral hepatitis as determined by the department;

(5) support the establishment and maintenance of a chronic and acute hepatitis B and hepatitis C surveillance program, in order to identify: (i) trends in the incidence of acute and chronic hepatitis B and acute and chronic hepatitis C, (ii) trends in the prevalence of acute and chronic hepatitis B and acute and chronic hepatitis C infection among groups that may be disproportionately affected, and (iii) trends in liver cancer and end-stage liver disease incidence and deaths caused by chronic hepatitis B and chronic hepatitis C in high-risk populations; and

(6) annually report on the department’s viral hepatitis education, awareness and prevention education and community outreach efforts to the joint committee on public health on or before January 1.

 

SECTION ____. Chapter 111 of the General Laws is hereby amended by inserting after section 4M the following section:- Section 4M 1/2. (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:- “Hepatitis C screening test”, any FDA-approved laboratory screening test, FDA-approved rapid point-of-care test, or other FDA-approved tests that detect the presence of hepatitis C antibodies in the blood. “Hepatitis C diagnostic test", a laboratory test that detects the presence of hepatitis C virus in the blood and provides confirmation of whether the person whose blood is being tested has a hepatitis C virus infection. (b) Every individual born between the years of 1945 and 1965 who receives health care services from a primary care provider shall be offered a hepatitis C screening test or Hepatitis C diagnostic test unless the provider believes that: (i) the individual is being treated for a life threatening emergency; or (ii) the individual has previously been offered or has received a hepatitis screening test; or (iii) the individual lacks capacity to consent to a hepatitis C screening test.


SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2198

Senate, May 21, 2014 – Text of amendment (3) (offered by Senator Ridrigues) to the Ways and Means amendment (Senate, No. 4) to the House Bill making appropriations for the fiscal year 2015 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.

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Fourteen

_______________

 

moved that the bill be amended moved that the bill be amended by adding the following sections:

SECTION__.  Clause Sixteenth of section 5 of chapter 59 of the General Laws, as amended by sections 29, 30, and 84 of chapter 46 of the acts of 2013, is hereby further amended by striking out clause sixteenth and inserting in place thereof the following clause:-

Sixteenth, (1) In the case of (a) a financial institution as defined in section 1 of chapter 63 of the general laws, (b) a business corporation subject to taxation under chapter sixty-three other than a corporation mentioned in either paragraph (2) or paragraph (3) of this clause, (c) a telephone corporation subject to chapter 166 or (d) a business corporation subject to taxation under section twenty, twenty-three or fifty-eight of said chapter sixty-three, all property owned by such financial institution or corporation other than the following:--real estate, poles, underground conduits, wires and pipes, and machinery used in manufacture or in supplying or distributing water; provided, that in the case of a business corporation subject to taxation under said section twenty or said section twenty-three, the laws of the state of incorporation, or, in the case of a business corporation of another nation, the laws of the state where it has elected to establish its principal office in the United States, grant similar exemption from taxation of tangible property owned by like corporations organized under or created by the laws of the commonwealth.

SECTION __.  Section 1 of chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the definition of “materialman” the following definition:-

“Principal reporting corporation,” the corporation responsible for the filing of a combined report of income pursuant to section 32B of chapter 63, or any successor thereof, as may be provided in regulations or other guidance issued by the commissioner.

SECTION __.  Section 11 of chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding the following paragraph:-

The filing of a combined report pursuant to G.L. c. 63, § 32B, in the manner prescribed by the commissioner, shall satisfy the filing requirements of this section for any business corporation that, pursuant to such combined report, calculates and reports its own individual corporate excise liability, based on the income and non-income measures of the corporate excise or minimum excise tax, as applicable, under G.L. c. 63, §§ 32D or 39.  A combined report shall not constitute a filing under this section for any business corporation that does not so calculate and report its own individual corporate excise liability under such sections, whether or not such business corporation’s income, sales, or other attributes may be taken into account in the calculation of the excise under this chapter of an affiliated corporation that does calculate and report an individual corporate excise pursuant to such combined report.

SECTION __.  Chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after section 11 the following section:-

Section 11A.  Combined Reports.

In the case of one or more corporations that participate, or are required to participate, in a filing through the means of a combined report under G.L. c. 63, § 32B, the commissioner may treat the principal reporting corporation as the agent for any and all such corporations with respect to all notices and actions authorized or required by this chapter and chapter 63, whether relating to the income measure or non-income measure of the corporate excise of any such corporation or to the minimum excise tax liability of any such corporation.  Such notices and actions include, without limitation, notices and actions associated with processes such as assessment of tax; execution of consents to extend the time for assessment of tax; abatements; hearing requests; refunds; and collection activity. Nothing in this section shall preclude the commissioner from separately taking any such action or directing any notice to any individual corporation subject to tax under any section of G.L. c. 63, even where such corporation participated in or was required to participate in the filing of a combined report. The commissioner may collect under this chapter any unpaid tax from any individual corporation participating or required to participate in a filing through the means of a combined report to the extent of the joint and several liability for such amount under G.L. c. 63, § 32B(e).

SECTION __.  Section 12 of chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out subsection (g).

SECTION __.  Said section 12 of said chapter 62C, is hereby further amended by adding the following subsection:-

(k)  The filing of a combined report pursuant to G.L. c. 63, § 32B, in the manner prescribed by the commissioner, shall satisfy the filing requirements under subsection (a) of this section for any financial institution that, pursuant to such combined report, calculates and reports its own individual corporate excise liability, based on the income measure or minimum excise tax, as applicable, under G.L. c. 63, §§ 2 or 2B.  A combined report shall not constitute a filing under subsection (a) of this section for any financial institution that does not so calculate and report its own individual corporate excise liability under such sections, whether or not such financial institution’s income, sales, or other attributes may be taken into account in the calculation of the excise under this chapter of an affiliated corporation that does calculate and report an individual corporate excise pursuant to such combined report.

SECTION __.  Section 26 of chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out subsection (b) and inserting in place thereof the following subsection:-

(b) If the commissioner determines, from the verification of a return or otherwise, that the full amount of any tax has not been assessed or is not deemed to be assessed, he may, at any time within three years after the date the return was filed or the date it was required to be filed, whichever occurs later, assess the same with interest as provided in section thirty-two to the date when the deficiency assessment is required to be paid, first giving notice of his intention to the person to be assessed; provided, however, that said three year period for making an assessment shall be suspended during the period of time that the taxpayer has a bankruptcy case pending under the appropriate chapters of Title 11 of the United States Code. Such person or his representative may confer with the commissioner or his duly authorized representative as to the proposed assessment within thirty days after the date of such notification. After the expiration of thirty days from the date of such notification, the commissioner shall assess the amount of tax remaining due the commonwealth, or any portion thereof, which he believes has not therefore been assessed.

In the case of one or more corporations that participated, or was required to participate, in a filing through the means of a combined report under G.L. c. 63, § 32B, the commissioner may effect the issuance of a notice of intention to assess or a notice of assessment to each corporation that participated, or was required to participate, in the combined report with respect to any tax liability due from such corporation under chapter 63, whether relating to the income measure or non-income measure of the corporate excise or minimum excise tax liability, by issuing  a single notice  to the principal reporting corporation on its own behalf and as the agent for each corporation that is being assessed.  This single notice shall state the net cumulative liability of all such assessed corporations.  In such cases, the commissioner will provide detail as to the assessment that is being issued to each corporation included in the cumulative assessment, in the form of work papers made available to the principal reporting corporation in connection with the notice of the cumulative assessment that is directed to such principal reporting corporation.  Nothing in this paragraph shall preclude the commissioner from separately and directly assessing any individual corporation subject to tax under any section of G.L. c. 63, rather than assessing such corporation through the means a cumulative assessment as referenced by this paragraph, even where such corporation participated in or was required to participate in the filing of a combined report.

If the commissioner audits or verifies the returns of the same tax for two or more tax periods and determines, as a result thereof, that the amounts assessed result in overpayments for some tax periods and underpayments for others, he shall offset any overpayments against any underpayments and refund any net overpayment as required by section thirty-six. An application for abatement under section thirty-seven shall not be required for overpayments resulting from assessments made pursuant to this section.

Failure to receive the notice provided for by this section shall not affect the validity of the tax.

SECTION __.  Section 27 of chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding the following paragraph:-

In the case of one or more corporations that participate in a filing through the means of a combined report under G.L. c. 63, § 32B or are required to participate in such filing, the commissioner and the principal reporting corporation may consent in writing to extend the time for assessment of any component of the corporate excise reported or required to be reported under any section of G.L. c. 63 by any such corporation whether relating to the income measure, non-income measure, or a minimum excise tax liability under the corporate excise.  This consent shall be effective for (i) any corporation that filed through the means of the combined report, including any corporation that was improperly included in the combined group as determined pursuant to G.L. c. 63, § 32B or that subsequently ceased to be a member of such group, and (ii) any corporation that was improperly excluded from the combined group and that improperly filed a separate return to report its corporate excise under G.L. c. 63.  The period so extended by the commissioner and the principal reporting corporation may be further extended by subsequent agreements in writing made before the expiration of the time last extended.  The commissioner or his duly authorized representative may examine the books, papers, records, and other data of any corporation that participated in or was required to participate in the filing of the combined report. Nothing in this section shall preclude the commissioner from separately executing consents to extend the time for assessment with any individual corporation subject to tax under any section of G.L. c. 63 for any tax due from such corporation under said chapter or this chapter even where the corporation participated in or was required to participate in the filing of a combined report.

SECTION __.  Section 30 of chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out the last sentence and inserting in place thereof the following 4 sentences:-

In the case of the filing of a combined report filed pursuant to G.L. c. 63, § 32B, the principal reporting corporation shall file all notices of change as otherwise provided under this section, together with payment of additional amounts due or an application for abatement, as the case may be, on behalf of any or all corporations participating in the filing of the combined report or required to so participate. Without limitation, such notices of change shall be required from the principal reporting corporation in the event of a final determination of federal change to the income included or required to be included in the combined report, or any portion thereof, without regard to the particular corporation or corporations taking such income into account for federal income tax purposes or to whether such corporations are required to file a return under this chapter. A principal reporting corporation shall be subject to the penalties provided under this section in the event of failure to file a required notice of change under this paragraph.

The commissioner of revenue may promulgate rules and regulations necessary to implement this section.

SECTION __.  Chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out section 31 and inserting in place thereof the following section:-

Section 31.  If the assessment of any tax is in excess of the amount shown on the return as the tax due, the commissioner shall, as soon as may be, give written notice to the taxpayer of the amount of the assessment, the amount of any balance due and the time when the same is required to be paid. Failure to receive such notice shall not affect the validity of the tax.  In the case of one or more corporations that participate in a filing through the means of a combined report under G.L. c. 63, § 32B or are required to participate in such filing, the commissioner may issue a single notice directed to the principal reporting corporation on its own behalf and as the agent for each corporation that is being assessed.  This single notice shall state the net cumulative liability of all such assessed corporations.

SECTION __.  Section 37 of chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding the following paragraph:-

In the case of a combined report filed pursuant to G.L. c. 63, § 32B, the principal reporting corporation may act under this section as the agent for any and all corporations that participated in, or were required to participate in, such filing.  In the case of such combined report, the commissioner may offset against any abatement with respect to any such corporation, as determined by the commissioner under this section, any additional excise that is due or determined to be due under chapter 63 from any corporation that participated or was required to participate in the filing, whether that additional excise due may result from the application of the income or non-income measures of the corporate excise or to the minimum excise tax, and whether or not the additional tax is based on issues related to the abatement.  Offsets based on issues unrelated to the abatement may reduce or eliminate such abatement, but in no case shall such offset give rise to a net amount of tax due where an assessment would otherwise be barred as untimely.

SECTION __.  Paragraph 8 of section 30 of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking clause (3) and replacing it with the following clause:-

(3) the book value on said date of its investment in subsidiary business corporations which represent eighty per cent or more of the voting stock of said corporations, or in the case of a subsidiary business corporation which does not have voting stock, its investment in such business corporation which represents an eighty percent or more ownership interest, as shall be found by multiplying said amount by such corporation’s income apportionment percentage, as determined under the provisions of section thirty-eight.

SECTION __.  Section 30 of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking paragraph 9 and inserting in place thereof the following paragraph:- 

9. Notwithstanding paragraph 8, the net worth of a business corporation taxable under clause (1) of subsection (a) of section 39 that is a qualified real estate investment trust shall be such portion of the book value of its total assets less its liabilities on the last day of the taxable year as the book value of its tangible assets situated within the commonwealth on said date and not subject to local taxation plus the amount of its intangible assets on said date allocable to this commonwealth, as hereinafter determined, bear to the book value of its total assets on said date. The intangible assets allocable to this commonwealth shall be such portion of the book value of its total intangible assets on the last day of the taxable year, less the book value on said date of its investment in and advances to subsidiary business  corporations which represent 80 per cent or more of the voting stock of said corporations, or in the case of a subsidiary business corporation which does not have voting stock, its investment in such business corporation which represents an 80 percent or more ownership interest, as shall be found by multiplying said amount by such corporation's income apportionment percentage, as determined under section 38. In determining the book value of any asset, the commissioner may disallow any reserve, in whole or in part, with respect thereto which, in his judgment, is not reasonable and proper. For the purpose of this paragraph, "qualified real estate investment trust'' shall mean a business corporation that both qualifies as a real estate investment trust under section 856 of the Code, as defined in paragraph 16 of this section, and that is required to file with the Securities and Exchange Commission annual and other reports as specified in Section 13 or Section 15(d) of the Securities Exchange Act of 1934, as amended; and "advances'' shall mean such interests in a corporation where a corporation-shareholder relationship exists, determined under such regulations as the commissioner may issue and under section 385 of the Federal Internal Revenue Code as amended and in effect for the taxable year and the regulations issued thereunder.

SECTION __.  Subsection (a) of section 31A of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended  by striking out, in lines 3 and 23, the following words “thirty-eight C or”.

SECTION __.  Subsection (c) of section 31A of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended  by striking out, in lines 58 to 59, inclusive, the following word “thirty-two(b),”.

SECTION __.  Subsection (i) of section 31A of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended  by striking out, in lines 113 and 131, the following words “thirty-eight C or”.

SECTION __.  Section 31N of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting before the word “gross”, in lines 13, 16, 17 and 19, the following words:- net or.

SECTION __.  Subsection (d) of Section 31E of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended  by striking out, in line 19, the following words “thirty-two (b)”.

SECTION __.  Section 32C of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended  by striking out, in line 6, the following words “thirty-two or”.

SECTION __.  Subsection (b) of Section 38P of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended  by striking out, in lines 18 to 19, inclusive, the words “sections thirty-two or” and inserting in place thereof, in each instance, the following word:- section.

SECTION __.  Subsection (c) of Section 38P of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended  by striking out, in line 35, the words “sections thirty-two (b) and” and inserting in place thereof, the following word:- section.

SECTION __.  Paragraph (a) of section 38Z of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended  by striking out, in lines 2 and 11, the words “domestic or foreign” and inserting in place thereof the following word:- business.

SECTION __.  Section 39A of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in lines 1 and 5, the word “foreign” and inserting in place thereof the following word:- business. 

SECTION __.  Said section 39A of said chapter 63, as so appearing, is hereby further amended by striking out, in line 16, the word “foreign” and inserting in place thereof the following word:- business.

SECTION __.  Said section 39A of said chapter 63, as so appearing, is hereby further amended by inserting, in line 21, before the figure “9” the following words:- 8 or.

SECTION __.  Section 42A of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in line 1, the word “foreign” and inserting in place thereof the following word:- business .  

SECTION __.  Subsection (r) of section 6 of chapter 64H of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in line 251, the words “sections thirty-eight C or” and inserting in place thereof the following word:- section.

SECTION __.  Subsection (s) of section 6 of chapter 64H of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in line 276, the following words “thirty-eight C or”.


Budget Amendment ID: FY2015-S4-4-R1

Redraft OTH 4

Community Preservation Trust Fund

Ms. Creem, Mr. Barrett, Ms. Candaras, Messrs. DiDomenico, Donnelly, Eldridge and Finegold, Ms. Forry, Messrs. Hedlund and Humason, Ms. Jehlen, Messrs. Keenan and Lewis, Ms. Lovely, Mr. Michael O. Moore, Ms. O'Connor Ives, Messrs. Rodrigues, Ross and Rush, Ms. Spilka, Messrs. Welch, Wolf and Brownsberger, Ms. Donoghue, Messrs. Joyce, Tarr, Downing, Kennedy, McGee and Montigny moved that the proposed new text be amended moved that the bill be amended by striking out section 115 and inserting in place thereof the following section:

 

“SECTION 115. (a) Notwithstanding any general or special law to the contrary, prior to transferring the consolidated net surplus in the budgetary funds to the Commonwealth Stabilization Fund under section 5C of chapter 29 of the General Laws, the comptroller shall dispose of the consolidated net surplus in the budgetary funds for fiscal year 2014 in the following order to the extent that funds are available: (i) transfer $25,000,000 to the Massachusetts Life Sciences Investment Fund established in section 6 of chapter 23I of the General Laws; (ii); transfer $10,000,000 to the Massachusetts Community Preservation Trust Fund established in section 9 of chapter 44B of the General Laws; and (iii) transfer $7,000,000 to the Social Innovation Financing Trust Fund established in section 35VV of chapter 10 of the General Laws.

 

(b) All transfers pursuant to this section shall be made from the undesignated fund balances in the budgetary funds proportionally from the undesignated fund balances; provided, however, that no such transfers shall cause a deficit in any of the funds.”

 

 


Budget Amendment ID: FY2015-S4-5

OTH 5

Gold Star Definition

Messrs. Rush, Tarr, Pacheco, Keenan and DiDomenico, Ms. O'Connor Ives, Messrs. Joyce, McGee and Montigny moved that the proposed new text be amended moved that the bill be amended by inserting, after section __, the following new section:-

 

"SECTION __. Clause forty-third of section 7 of chapter 4 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the definition 'Active service in the armed forces' the following definition:-

'Gold Star', the status of any member of the armed forces, reserve component of the armed forces or National Guard who was deceased due to an injury, illness or disease, not due to gross negligence or misconduct of the member, which was incurred or aggravated while serving on military duty; provided, however, that for the purpose of determining Gold Star status, the term 'military duty' shall mean full-time duty in the active military service of the United States, regardless of duration or purpose; provided, further, that active military service shall include full-time training duty, annual training duty and attendance, while in the active military service, at a school designated as a service school by law or by the Secretary of the Department of Defense; provided further, that 'military duty' shall also include full-time National Guard or reserve duty; provided further, that any member of the armed forces, reserve component of the armed forces or National Guard shall also be considered on military duty if that person is on inactive duty training, funeral honors duty, traveling directly to or from such active or inactive duty or training or while training before the commencement of military assignment or between successive periods of such active or inactive duty."


Budget Amendment ID: FY2015-S4-6

OTH 6

2014 Sales Tax Holiday

Messrs. Tarr, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

 

“SECTION__. (a) Notwithstanding any general or special law to the contrary, for the days of August 9, 2014 and August 10, 2014, an excise shall not be imposed upon nonbusiness sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. For the purposes of this act, tangible personal property shall not include telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals or a single item the price of which is in excess of $2,500.

 

(b) Notwithstanding any general or special law to the contrary, for the days of August 9, 2014 and August 10, 2014, a vendor shall not add to the sales price or collect from a nonbusiness purchaser an excise upon sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. The commissioner of revenue shall not require a vendor to collect and pay excise upon sales at retail of tangible personal property purchased on August 9, 2014 and August 10, 2014. An excise erroneously or improperly collected during the days of August 9, 2014 and August 10, 2014, shall be remitted to the department of revenue. This section shall not apply to the sale of telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals or a single item the price of which is in excess of $2,500.

 

(c) Reporting requirements imposed upon vendors of tangible personal property, by law or by regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales for the days of August 9, 2014 and August 10, 2014.

 

(d) On or before December 31, 2014, the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from personal and corporate income taxes and other sources, pursuant to this act. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing by fund the amounts under general and special laws governing the distribution of revenues under chapter 64H of the General Laws which would have been deposited in each fund, without this act.

 

(e) The commissioner of revenue shall issue instructions or forms or promulgate rules or regulations, necessary for the implementation of this act.

 

(f) Eligible sales at retail of tangible personal property under sections 175 and 176 of chapter 64H are restricted to those transactions occurring on August 9, 2014 and August 10, 2014. Transfer of possession of or payment in full for the property shall occur on one of those days, and prior sales or layaway sales shall be ineligible.”


Budget Amendment ID: FY2015-S4-7

OTH 7

Encouraging Business Growth

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

 

“SECTION__. Section 12 of chapter 156C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking subsection (d) and inserting in place thereof the following:-

 

(d) The fee for the filing of the certificate of organization required by subsection (a) shall be one hundred twenty-five dollars. The fee for the filing of the annual report required by subsection (c) shall be one hundred twenty-five dollars. Such fees shall be paid to the state secretary at the time the certificate of organization or the annual report is filed.”


Budget Amendment ID: FY2015-S4-9

OTH 9

Corporate Minimum Tax Exemption

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

 

“SECTION__.  Section 39 of chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting at the end thereof the following paragraph: “A business corporation shall not be subject to the excise under subsection (b) provided said corporation is within its first three years of incorporation, or if it has paid an amount calculated under the provisions of subsection (a) for all of the previous three years; provided, that under no circumstances shall a business corporation which employs more than 25 full-time or full-time equivalent employees be eligible for the provisions of this section.””


Budget Amendment ID: FY2015-S4-10-R1

Redraft OTH 10

executive compensation for mutual companies

Messrs. Montigny and Eldridge, Ms. Jehlen, Ms. Chang-Diaz, Messrs. Michael O. Moore and Joyce moved that the proposed new text be amended moved that the bill be amended by inserting, after section____, the following new section:-

SECTION____. Chapter 175 of the General Laws is amended by inserting, after Section 19X, the following new section:-

19Y. The commissioner of insurance shall further promulgate regulations with the express purpose of increasing transparency. Such regulations shall include, but not be limited to,

(i)For the purposes of a proxy or consent or authorization or solicitation or notice of an annual meeting in subsection (ii), a mutual company as defined in section 19G, shall provide a full and accurate disclosure of all compensation to the named executive officers or directors, whether paid or accrued and of all conflicts of interest, whether direct or indirect to its members; and

(ii) requiring that, at least once every 3 years, a proxy or consent or authorization or solicitation or notice of an annual meeting, in a form of which the commissioner shall determine, of a mutual company shall include a separate resolution subject to a non-binding vote to approve or disapprove the compensation of the named executive officers or directors.


Budget Amendment ID: FY2015-S4-11-R1

Redraft OTH 11

Meals Tax Holiday

Messrs. Tarr, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new sections:-

“SECTION__. Notwithstanding any general or special law to the contrary, for the days of August 10, 2014 through August 14, 2014, inclusive, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as appearing in the 2012 Official Edition, shall be suspended.

SECTION__. Notwithstanding any general or special law to the contrary, for the days of August 10, 2014 through August 14, 2014, inclusive, a restaurant in the commonwealth shall not add to the sales price or collect from a customer an excise upon sales of meals. The commissioner of revenue shall not require any restaurant to collect and pay excise upon sales of meals purchased on the days of August 10, 2014 through August 14, 2014, inclusive. An excise erroneously or improperly collected during the days of August 10, 2014 through August 14, 2014, inclusive, shall be remitted to the department of revenue.

The provisions of this section shall not be applicable to the local option meals excise tax under Section 1-6 of Chapter 64L of the General Laws, as appearing in the 2012 Official Edition, which shall remain in full force and effect on August 10-14, 2014.””


Budget Amendment ID: FY2015-S4-12-R1

Redraft OTH 12

Medical Device Tax Credit Commission

Messrs. Tarr, Hedlund, Ross, Humason and Michael O. Moore moved that the proposed new text be amended moved that the bill be amended by inserting, after section 86, the following new section:-

“SECTION86A. (a) There shall be a commission to study the feasibility of establishing a tax credit for medical device manufacturing companies that are adversely affected by increases in the medical device tax pursuant to section 1405 of the Patient Protection and Affordable Care Act, Public Law 111-148. In studying the feasibility of such a credit, the commission shall examine, factors including, but not limited to: (i) the potential cost to the commonwealth; (ii) the potential benefit derived by affected businesses; and (iii) the economic impact on the commonwealth of instituting such a credit.

 

(b) The commission shall be comprised of the following 9 members: the commissioner of the department of revenue or a designee who shall serve as chair; the house and senate chairs of the joint committee on revenue; 1 member of the senate appointed by the senate minority leader; 1 member of the house of representatives appointed by the house minority leader; 1 representative of the Massachusetts Medical Society; 1 representative of the Medical Device Industry Council; 1 representative of the Associated Industries of Massachusetts; and 1 representative of the Massachusetts Biotechnology Council.

 

(c) The commission shall hold its first meeting within 90 days after the effective date of this section. The commission shall file a report detailing its work, findings and the feasibility of such a credit, including any legislative recommendations, with the clerks of the house of representatives and the senate on or before December 31, 2014.”


Budget Amendment ID: FY2015-S4-13

OTH 13

Film Tax Credit Cap

Messrs. Montigny and Eldridge and Ms. Jehlen moved that the proposed new text be amended moved that the bill be amended by inserting after Section ___

 

SECTION ___Subsection (l) of section 6 of chapter 62 of the General Laws, as so appearing, is hereby amended by adding the following paragraph:-

 

Notwithstanding any other provision of this section, the cumulative amount of credits allowed under this subsection together with section 38X of chapter 63 for all productions, shall not exceed $40,000,000 for credits deemed attributable to any one fiscal year beginning with the fiscal year commencing on July 1, 2014.

 

SECTION___. Section 38X of chapter 63 of the General Laws, inserted by section 82 of chapter 173 of the acts of 2008, is hereby amended by adding the following subsection:-

 

(g) Notwithstanding any other provision of this section, the cumulative amount of credits allowed under this section together with subsection (l) of section 6 of chapter 62 for all productions, shall not exceed $40,000,000 for credits deemed attributable to any one fiscal year, beginning with the fiscal year that commences on July 1, 2014.

 

SECTION___. In order to implement paragraph (8) of subsection (l) of section 6 of chapter 62 and subsection (g) of section 38X of chapter 63 of the General Laws, the department of revenue, in this section called the department, shall issue and implement rules or guidelines which may include but are not limited to the following:

 

(a) Any motion picture production company seeking a credit for a production that commences filming after January 23, 2014 shall file a production notice with the department, stating the amount of estimated expenses qualifying for the credit for the production and other information required by the department.

 

(b) Production notices received by the department on or after January 23, 2014 and before January 23, 2015 shall be considered to be attributable to fiscal year 2015 and shall reduce the available credit for fiscal year 2015, in the order in which they are received, by not more than the amount of the credit calculated with respect to the estimated qualifying expenses stated in the notices. Production notices received by the department in each subsequent 12 month period shall be considered to be attributable to each subsequent fiscal year and shall reduce the available credit for that fiscal year, in the order in which they are received, by not more than the amount of the credit calculated with respect to the estimated qualifying expenses stated in the notices.

 

(c) A production company shall not be allowed a credit for a production commencing filming after January 23, 2014 unless filming commences within 90 days after the department has responded favorably to the notice and any credit shall not be allowed in excess of the amount of credit calculated with respect to the estimated qualifying expenses stated in the notice. A production company that does not commence filming within the required 90 day period will not be allowed a credit for that production and the credit otherwise attributable to that production will be available to other productions subject to the notice procedures and credit limits contained in this subsection (c).

 

(d) All productions commencing filming after January 23, 2014 are subject to the notice procedures and credit limits provided in this subsection (C) and shall not qualify for any credit under subsection (l) of section 6 of chapter 62 or section 38X of chapter 63 of the General Laws in any fiscal year except as allowed through those notice procedures and subject to those credit limits.

(e) Credit certificates issued by the department that are attributed to a particular fiscal year under this section will reduce the available credits for such year regardless of the production dates to which those credit certificates relate.”

 

SECTION___ Notwithstanding any general or special law to the contrary, all additional tax revenues generated or received by the Commonwealth as a result of the capping of the cumulative amount of tax credits allowed under subsection (l) of section 6 of chapter 62 of the General Laws together with section 38X of chapter 63 as provided herein in Section__ shall be used for the drug insurance program authorized in section 39 of chapter 19A of the general laws.


Budget Amendment ID: FY2015-S4-14

OTH 14

Municipal Gas Tax Exemption

Messrs. Tarr, Hedlund, Humason and Michael O. Moore moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION__. Chapter 64A of the General Laws, as most recently amended by chapter 46 of the acts of 2013, is hereby further amended by inserting, after section 7A, the following section:-

 

Section 7B. The sale of fuel to a city or town which having consumed the same for any municipal purpose shall be exempt from the excise established by this chapter.”


Budget Amendment ID: FY2015-S4-15

OTH 15

Quarterly Corporate Tax Payments

Messrs. Tarr, Hedlund and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new sections:-

“SECTION AA. Subsection (c) of section 3 of chapter 63B of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out the first and second sentences and inserting in place thereof the following 3 sentences:-

 

For purposes of this chapter, there shall be 4 required installments for each taxable year, except as otherwise provided by this chapter. The first installment shall be paid on or before the fifteenth day of the third month of the taxable year; the second installment shall be paid on or before the fifteenth day of the sixth month of the taxable year; the third installment shall be paid on or before the fifteenth day of the ninth month of the taxable year; and the fourth installment shall be paid on or before the fifteenth day of the twelfth month of the taxable year. The amount of any installment shall be 25 per cent of the required annual payment.

 

SECTION BB. Section 4A of said chapter 63B, as so appearing, is hereby amended by striking out, in line 4, the word “sixty-five percent” and inserting in place thereof the following words:- 50 per cent.

 

SECTION CC. Said section 4A of said chapter 63B, as so appearing, is hereby further amended by striking out, in line 9, the word “ten percent” and inserting in place thereof the following words:- 25 per cent.

 

SECTION DD. Said section 4A of said chapter 63B, as so appearing, is hereby further amended by striking out, in line 14, the word “ninety percent” and inserting in place thereof the following words:- 25 per cent.

 

SECTION EE. Said section 4A of said chapter 63B, as so appearing, is hereby further amended by striking out, in lines 16 and 17, the word “ten percent” and inserting in place thereof the following words:- 25 per cent.

 

SECTION FF. Section 4B of said chapter 63B, as so appearing, is hereby amended by striking out, in lines 7 and 8, the word “thirty percent” and inserting in place thereof the following words:- 25 per cent.

 

SECTION GG. Said section 4B of said chapter 63B, as so appearing, is hereby further amended by striking out, in line 10, the word “twenty-five percent” and inserting in place thereof the following words:- 25 per cent.

 

SECTION HH. Said section 4B of said chapter 63B , as so appearing, is hereby further amended by striking out, in line 13, the word “twenty-five percent” and inserting in place thereof the following words:- 25 per cent.

 

SECTION II. Said section 4B of said chapter 63B, as so appearing, is hereby further amended by striking out, in lines 15 and 16, the word “twenty percent” and inserting in place thereof the following words:- 25 per cent.

 

SECTION JJ. Notwithstanding any general or special law to the contrary, in order to accommodate the cash flow needs of the commonwealth resulting from the implementation of this Act, the comptroller shall, not later than June 30, 2015, transfer not more than $200,000,000 to the General Fund from the Commonwealth Stabilization Fund; provided, the commissioner of revenue shall, not later than December 31, 2015, report to the comptroller when a cumulative amount of corporate tax revenue equal to the transfer is collected by the commonwealth; provided further, the comptroller shall transfer said collected amount from the General Fund to the Commonwealth Stabilization Fund after December 31, 2015 but not later than January 31, 2016. 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 any 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 KK. Sections AA through II, inclusive, shall take effect beginning January 1, 2015.”

 


Budget Amendment ID: FY2015-S4-16

OTH 16

Reducing the Sales Tax to 5%

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION__.  (a) Section 2 of Chapter 64H of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking the figure “6.25 per cent” and replacing it with the following figure:- “5 per cent”.

 

(b) Section 2 of Chapter 64I of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking the figure “6.25 per cent” and replacing it with the following figure:- “5 per cent”.


Budget Amendment ID: FY2015-S4-16.1

Further OTH 16.1

Reducing the Sales Tax to 5%

Mr. Hedlund moved that the amendment be amended moved that the amendment be amended “SECTION __. Section 2 of chapter 64H of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.8 per cent”, effective August 1, 2014.

SECTION__. Section 2 of said chapter 64H, as so appearing, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.4 per cent”, effective August 1, 2015.

SECTION__. Section 2 of said chapter 64H, as so appearing, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5 per cent”, effective August 1, 2016.

SECTION __. Section 2 of Chapter 64I of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.8 per cent”, effective August 1, 2014.

SECTION __. Section 2 of said chapter 64I, as so appearing, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.4 per cent”, effective August 1, 2015.”

SECTION __. Section 2 of said chapter 64I, as so appearing, is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5 per cent”, effective August 1, 2016.”


Budget Amendment ID: FY2015-S4-17

OTH 17

Tax Amnesty

Messrs. Tarr, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new sections:-

“SECTION AA. (a) Notwithstanding any general or special law to the contrary, the commissioner of revenue shall establish a tax amnesty program during which all penalties that could be assessed by the commissioner shall be waived without the need for any showing by the taxpayer of reasonable cause or the absence of willful neglect for the failure of the taxpayer to: (i) timely file any proper return for any tax type and for any tax period; (ii) file proper returns which report the full amount of the taxpayer's liability for any tax type and for any tax period; (iii) timely pay any tax liability; or (iv) pay the proper amount of any required estimated payment toward a tax liability. The waiver of a taxpayer’s liability under this section shall apply if the taxpayer files returns, makes payments as required by the commissioner or otherwise comes into compliance with the tax laws of the commonwealth as required by the commissioner pursuant to the tax amnesty program. The scope of the program, including the particular tax types and periods covered, including any limited look-back period for unfiled returns, shall be determined by the commissioner; provided, however, the commissioner shall include, but not be limited to, the following tax types within the scope: sales and use tax, sales tax on telecommunications services, meals tax, meals tax local option, materialman sales tax, withholding income, performer withholding, pass-through entity withholding, lottery annuity withholding, room occupancy excise, room occupancy excise local option, convention center financing fees on room occupancy in Boston, Cambridge, Chicopee, Springfield, West Springfield, and Worcester, convention center financing surcharge for sightseeing tours, convention center financing surcharge on vehicle rentals in Boston, convention center financing surcharge on parking in Boston, Springfield, and Worcester, deeds excise, cigarette excise, cigars and smoking tobacco excise, club alcohol beverage excise, gasoline excise, special fuels excise, special fuels excise local option, and boat and recreational vehicles sales tax.

 

(b) The amnesty program shall be established for 2 consecutive months within fiscal year 2015 to be determined by the commissioner, such period to expire not later than June 30, 2015, and all required payments shall be made on or before June 30, 2015, in order for the amnesty to apply. If a taxpayer fails to pay the full liability before June 30, 2015, the commissioner shall retain any payments made and shall apply those payments against the outstanding liability, and the provisions of the tax amnesty program shall not apply.

 

(c) The commissioner's authority to waive penalties during the amnesty period shall not apply to any taxpayer who, before the start date of the amnesty program selected by the commissioner, was the subject of a tax-related criminal investigation or prosecution. The amnesty program shall not authorize the waiver of interest or any amount treated as interest. The commissioner may offer tax amnesty to those taxpayers who have either an unpaid self-assessed liability or who have been assessed a tax liability, whether before or after the filing of a return, which assessed liability remains unpaid.

 

(d) To the extent that a taxpayer within the scope of the amnesty program as determined by the commissioner and wishing to participate in the amnesty program has postponed the payment of an assessment of tax, interest and penalty under the authority of subsection (e) of section 32 of chapter 62C of the General Laws, the taxpayer shall waive in writing all rights under said subsection (e) to further delay the payment of the tax and interest portions of the assessment. The tax and interest portions of the assessment shall be payable in full from the date of the commissioner's notice of assessment. Upon payment by the taxpayer of the tax and interest of the outstanding assessment, the commissioner shall waive all penalties associated with that assessment. Thereafter, the taxpayer and the commissioner shall proceed with all administrative appeal rights that the taxpayer wishes to pursue with respect to the assessment.

 

(e) Amnesty shall not apply to those penalties which the commissioner would not have the sole authority to waive including, but not limited to, fuel taxes administered under the International Fuel Tax Agreement or under the local option portions of taxes or excises collected for the benefit of cities, towns or state governmental authorities.

 

(f) The commissioner shall maintain records of the amnesty provided under this section including, but not limited to: (i) the number of taxpayers provided with amnesty; (ii) the types of tax liability for which amnesty was provided and, for each type of liability, the amount of tax liability collected and the amount of penalties foregone by virtue of the amnesty program; and (iii) the total outstanding tax liability for amnesty-eligible taxpayers at the conclusion of the tax amnesty program after the collection of all funds under this section. The commissioner shall file a report detailing such information with the clerks of the house of representatives and the senate, the joint committee on revenue, the house and senate committees on ways and means, the minority leader of the house and the minority leader of the senate not later than September 1, 2015; provided, however, that such report shall not contain information sufficient to identify an individual taxpayer or the amnesty that an individual taxpayer was provided under this section.

 

(g) Any taxpayer who utilizes the provisions of this tax amnesty program shall be precluded from utilizing any future tax amnesty programs for the next consecutive ten years, beginning in calendar year 2015.

 

SECTION BB. There shall be established and set up on the books of the commonwealth a separate fund to be known as the Commonwealth Opioid Overdose Prevention and Education Trust Fund to be used, without appropriation, by the executive office of health and human services, in consultation with the department of public health and the department of mental health, for the purposes of opioid overdose prevention and education including but not limited to the following: providing communities with drug take-back boxes; for bulk purchases of intra-nasal naloxone from the federal government to provide to communities at discounted rates; and increased access to naloxone for all emergency responders. Funds may be expended for the opioid overdose prevention and reversal project, pursuant to chapter 94C of the general laws. One-half of the revenues received by the commonwealth pursuant to section AA of this act shall be deposited into the trust fund; provided, the amount deposited is no more than $5,000,000. All monies deposited into the fund shall be expended exclusively for the purposes set forth in this section. No expenditure from said fund shall cause said fund to be in deficiency at the close of a fiscal year.

 

SECTION CC. Any remaining amount of revenues received by the commonwealth, pursuant to section AA of this act, after amounts made available in section BB of this act, shall be deposited into the General Fund.”


Budget Amendment ID: FY2015-S4-18

OTH 18

Tax Credit for Hiring Individuals Collecting Unemployment Benefits

Messrs. Tarr and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION__. Section 6 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after subsection (r) the following new subsection:-

 

(s) There shall be a credit for any employer based in Massachusetts who hires individuals who have been collecting unemployment benefits in Massachusetts for at least two weeks. The credit shall be $500 for each newly hired full time employee hired in the first three quarters of that fiscal year, not to exceed $25,000 per business in any calendar year. This section shall expire on July 1, 2019.”


Budget Amendment ID: FY2015-S4-19

OTH 19

Title V Income Tax Credit Reform

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION__. Section 6(i) of Chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking in line 257 the figure “$15,000” and inserting in place thereof the following:– “$25,000”; and, by striking in line 260 the figure “$1,500” and inserting in place thereof the following:– “$4,000”; and by striking in line 262 the figure “$6,000” and inserting in place thereof the following:– “$10,000”.


Budget Amendment ID: FY2015-S4-20-R1

Redraft OTH 20

Workers Compensation Policy Reinstatement

Mr. Rodrigues moved that the proposed new text be amended moved that the bill be amended by inserting after section 81 the following 2 sections:-

“SECTION 81A. Section 63 of chapter 152 of the General Laws, as so appearing, is hereby amended by inserting after the word “chapter”, in line 15, the following words:- ; provided, however, that if the reason for cancellation is for non-payment of premium, if the insured pays the amount of premium due on or before the effective date of cancellation, the assigned carrier shall issue an accurate renewal policy

SECTION 81B. Section 65B of said chapter 152, as so appearing, is hereby amended by inserting after the word “same”, in line 7, following words:- ; and provided further, that if the reason for cancellation is for non-payment of premium, if the insurer receives the amount of premium due on or before the effective date of cancellation, the assigned carrier shall issue an accurate renewal policy”


Budget Amendment ID: FY2015-S4-21

OTH 21

Foundation Budget Review Commission

Mr. Tarr, Ms. O'Connor Ives, Messrs. Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION__. Chapter 70 of the General Laws is hereby amended by striking out section 4, as appearing in the 2012 Official Edition, and inserting in place thereof the following section:-

 

Section 4. There shall be a foundation budget review commission to review the way in which foundation budgets are calculated and to make recommendations to the general court regarding changes that may be appropriate.  In conducting this review, the commission shall seek to determine the educational programs and services necessary to achieve the commonwealth's educational goals, including those necessary to fully implement state curriculum standards and to prepare students to achieve passing scores on the Massachusetts Comprehensive Assessment System examinations.  The review shall include, but not be limited to: class size; special education programs, including programs for English language learners; preschool programs for all 3 and 4 year-olds and full-day kindergarten; additional resources necessary to assure educational opportunity for low-income students; salaries necessary to attract and retain high quality professionals; health care costs; extracurricular programs; remedial programs for students at risk of failing to satisfy graduation requirements; books and other curriculum materials; equipment for science lab programs; and technology.  In addition, the commission shall seek to determine how resources can be used in the most effective manner.  In carrying out the review, the commission shall examine relevant data and any reports on education funding produced within the 10 years preceding the issuance of a commission report.  The commission shall include the house and senate chairs of the joint committee on education, who shall serve as co-chairs, the secretary of education, the commissioner of elementary and secondary education, the commissioner of early education and care, the speaker of the house of representatives or a designee, the president of the senate or a designee, the minority leader of the house of representatives or a designee, the minority leader of the senate or a designee, the governor or a designee, the chair of the house committee on ways and means or a designee, the chair of the senate committee on ways and means or a designee, a parent representative of parent-school organizations from four distinct regions of the Commonwealth, and1 member to be appointed by each of the following organizations: the Massachusetts Municipal Association, the Massachusetts Business Alliance for Education, the Massachusetts Business Roundtable, the Massachusetts Association of School Committees, the Massachusetts Association of School Superintendents, the Massachusetts Teachers Association, the American Federation of Teachers Massachusetts, the Massachusetts Budget and Policy Center, the Massachusetts Parent Teacher Association, Stand for Children, Strategies for Children, the Massachusetts Association of Vocational Administrators, and the Massachusetts Association of Regional Schools.  Members shall receive no compensation for their services but may receive reimbursement for the reasonable expenses incurred in carrying out their responsibilities as members of the commission.  The department shall furnish reasonable staff and other support for the work of the commission.

 

Before issuing its recommendations, the commission shall conduct at least 4 hearings to receive testimony from members of the public.  The hearings shall be held in locations that provide opportunities for residents from all geographic regions of the commonwealth to testify.

 

It shall not constitute a violation of chapter268A for a person employed by a school district to serve on the commission or to participate in commission deliberations that may have a financial effect on the district employing that person or on the rate at which that person may be compensated.  The commission may establish procedures to ensure that no such person participates in commission deliberations that may directly affect the school districts employing those persons or that may directly affect the rate at which those persons are compensated.

 

The commission's recommendations, together with any proposed legislation, shall be filed every 4 years with the clerks of the senate and house of representatives who shall refer those recommendations to the appropriate committee of the general court.  Within 30 days after that filing, the committee shall hold a public hearing on the recommendations.

 

(B) The foundation budget review commission established by section 4 of chapter 70 of the General Laws shall file its initial recommendations with the clerks of the senate and house of representatives under said section 4 of said chapter 70 not later than December31, 2014; but the commission may issue an initial interim report before that date.”


Budget Amendment ID: FY2015-S4-21.2

Further OTH 21.2

Foundation Budget Review Commission

Ms. Chang-Diaz, Messrs. Tarr and Lewis, Ms. Creem, Messrs. Michael O. Moore and Timilty, Ms. Candaras, Messrs. Wolf and Donnelly, Ms. Jehlen, Ms. Spilka, Messrs. Eldridge and Hedlund, Ms. O'Connor Ives, Messrs. Rush and DiDomenico, Ms. Donoghue, Messrs. Keenan, Pacheco, Brownsberger, Finegold, Richard T. Moore, Welch, Montigny, Downing and Barrett, Ms. Forry, Ms. Lovely, Messrs. McGee, Ross and Humason moved that the amendment be amended moved that the amendment be amended by striking out the text and inserting in place thereof the following:-

by adding the following section:-

SECTION XX. Chapter 70 of the General Laws is hereby amended by striking out section 4, as so appearing, and inserting in place thereof the following section:-

Section 4. Upon action of the General Court, there shall periodically be a foundation budget review commission to review the way in which foundation budgets are calculated and to make recommendations for potential changes in those calculations as the commission deems appropriate. In conducting such review, the commission shall seek to determine the educational programs and services necessary to achieve the commonwealth’s educational goals and to prepare students to achieve passing scores on the Massachusetts Comprehensive Assessment System examinations. The review shall include, but not be limited to those components of the foundation budget created pursuant to section 2 of chapter 70 and subsequent changes made to the foundation budget in statute or within an appropriations act. In addition, the commission shall seek to determine and recommend measures to promote the adoption of ways in which resources can be most effectively utilized and consider various models of efficient and effective resource allocation. In carrying out the review, the commissioner of elementary and secondary education shall provide to the commission any data and information the commissioner deems relevant to the commission’s charge.

The commission shall include the house and senate chairs of the joint committee on education, who shall serve as co-chairs, the secretary of education, the commissioner of elementary and secondary education, the commissioner of early education and care, the speaker of the house of representatives or a designee, the president of the senate or a designee, the minority leader of the house of representatives or a designee, the minority leader of the senate or a designee, the governor or a designee, the chair of the house committee on ways and means or a designee, the chair of the senate committee on ways and means or a designee and 1 member to be appointed by each of the following organizations: the Massachusetts Municipal Association, the Massachusetts Business Alliance for Education, the Massachusetts Association of School Committees, the Massachusetts Association of School Superintendents, the Massachusetts Teachers Association, the American Federation of Teachers Massachusetts, the Massachusetts Association of Vocational Administrators, the Massachusetts Association of Regional Schools and the Massachusetts Association of School Business Officials. Members shall receive no compensation for their services but may receive reimbursement for the reasonable expenses incurred in carrying out their responsibilities as members of the commission. The commissioner of elementary and secondary education shall furnish reasonable staff and other support for the work of the commission. Prior to issuing its recommendations, the commission shall conduct not fewer than 4 public hearings across regions of the commonwealth. It shall not constitute a violation of chapter 268A for a person employed by a school district to serve on the commission or to participate in commission deliberations that may have a financial impact on the district employing that person or on the rate at which that person may be compensated. The commission may establish procedures to ensure that no such person participates in commission deliberations that may directly affect the school districts employing those persons or that may directly affect the rate at which those persons are compensated.

And further moved that the bill be amended by inserting, after section ____, the following new section:-

SECTION XX. (a) The foundation budget review commission established in section ____ shall file its final report on or before June 30, 2015. A copy of said report and recommendations shall be made publicly available on the website of the department of elementary and secondary education and submitted to the joint committee on education.

(b) In addition to the membership listed in section 1 and for the purposes of this review, there shall be 1 advisory non-voting member of the foundation budget review commission from each the following organizations: the League of Women Voters of Massachusetts, the Massachusetts Budget and Policy Center, the Massachusetts Business Roundtable, the Massachusetts Parent Teacher Association, the Massachusetts Taxpayers Foundation, Stand for Children Massachusetts, and Strategies for Children. Advisory members shall be informed in advance of any public hearings or meetings scheduled by the commission and may be provided with written or electronic materials deemed appropriate by the commission’s co-chairs. Prior to finalizing its recommendations, the Foundation Budget Commission established in section 4 of chapter 70 of the General Laws shall solicit input from advisory members who may offer comments or further recommendations for the commission’s consideration.


Budget Amendment ID: FY2015-S4-22-R1

Redraft OTH 22

Prohibition on use of state funds

Mr. Montigny moved that the proposed new text be amended moved that the bill be amended by inserting, after section___, the following new section:-

SECTION ____.  Section 29J of said chapter 29, as appearing in the 2012 Official Edition, is hereby amended by adding the following sentence:-  As used in this section, “state agency” includes an institution of public higher education or an association of the trustees of such institutions, and “state funds” includes all funds that state agencies and authorities are authorized to receive and expend by virtue of the powers granted to them under their enabling statutes, including trust funds under the control of such institutions.


Budget Amendment ID: FY2015-S4-23

OTH 23

Repeal of Gas Tax Increase

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION ___. Section 43 of Chapter 46 of the Acts of 2013 is hereby repealed.”


Budget Amendment ID: FY2015-S4-24

OTH 24

Repeal of Infinite Gas Tax

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION ___. Section 1 of chapter 64A of the General Laws, as amended by Chapter 46 of the Acts of 2013, is hereby amended by striking out, in the definition of “tax per gallon” the following words:- adjusted at the beginning of each calendar year, by the percentage, if any, by which the Consumer Price Index for the preceding year exceeds the Consumer Price Index for the calendar year that ends before such preceding year; provided, that the Consumer Price Index for any calendar year shall be as defined in section 1 of the Internal Revenue Code pursuant to 26 U.S.C. section 1; and provided further, that the tax shall not be less than 21.5 cents per gallon.”


Budget Amendment ID: FY2015-S4-24.1

Further OTH 24.1

Repeal of Infinite Gas Tax

Mr. Hedlund moved that the amendment be amended moved that the amendment be amended “SECTION ___. Section 1 of chapter 64A of the General Laws, as amended by Chapter 46 of the Acts of 2013, is hereby amended by striking out, in the definition of “tax per gallon” the following words:- adjusted at the beginning of each calendar year, by the percentage, if any, by which the Consumer Price Index for the preceding year exceeds the Consumer Price Index for the calendar year that ends before such preceding year; provided, that the Consumer Price Index for any calendar year shall be as defined in section 1 of the Internal Revenue Code pursuant to 26 U.S.C. section 1.”


Budget Amendment ID: FY2015-S4-25

OTH 25

Income Tax Reduction

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION__.  Chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking Section 4(b) in its entirety and inserting in place thereof the following:-

Section 4(b) “Part B taxable income shall be taxed at the rate of 5.3 per cent for tax years beginning on or after January 1, 2002; provided however that Part B taxable income shall be taxed at:

-5.2 per cent for the tax year beginning on January 1, 2015;

-5.1 per cent for the tax year beginning on January 1, 2016; and

-5.0 per cent for tax years beginning on or after January 1, 2017.”


Budget Amendment ID: FY2015-S4-25.1

Further OTH 25.1

Income Tax Reduction

Mr. Ross moved that the amendment be amended moved that the amendment be amended by striking the underlying amendment and inserting, after section__, the following new section:-

“SECTION__.  Chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking Section 4(b) in its entirety and inserting in place thereof the following:-

Section 4(b) “Part B taxable income shall be taxed at the rate of 5.3 per cent for tax years beginning on or after January 1, 2002; provided however that Part B taxable income shall be taxed at:

- 5.2 per cent for the tax year beginning on January 1, 2015;

- 5.1 per cent for the tax year beginning on January 1, 2016; and

- 5.0 per cent for tax years beginning on or after January 1, 2017.

SECTION__.  The provisions of section __ will take effect on December 31, 2014.”


Budget Amendment ID: FY2015-S4-27

OTH 27

Death Tax Repeal

Messrs. Hedlund, Tarr and Ross moved that the proposed new text be amended moved that the bill be amended Section XX. Chapter 65C of the General Laws, as appearing in the 2012 Official Edition, is hereby repealed.


Budget Amendment ID: FY2015-S4-28

OTH 28

Flood Insurance Coverage

Messrs. Hedlund, Tarr, Ross, Keenan and Joyce moved that the proposed new text be amended moved that the bill be amended SECTION XX. Chapter 183 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after section 68 the following section:-

 

Section 69. No creditor, as defined in section 35B of chapter 244, shall require in a mortgage, note or otherwise, a purchaser or owner of residential property to purchase or pay for flood insurance on the property: (i) at a coverage amount that exceeds the outstanding mortgage thereon; (ii) that includes coverage for contents; or (iii) that includes a deductible less than $5,000. In each instance where a creditor requires in a mortgage, note, or otherwise, a purchaser or owner of a residential property to purchase or pay for flood insurance on said property, the creditor shall provide notice to the purchaser or owner of the residential property at the time the purchaser or owner of the residential property is notified of the need to purchase or pay for flood insurance that states the following in clear and conspicuous print: ‘Please note that the flood insurance we are requiring you to purchase will only protect your creditor/lender’s interest in your property. It may not be sufficient to pay for many needed repairs after a flood and may not compensate you for your losses in the property due to the flood. If you wish to protect your home or investment, you may wish to purchase more flood insurance than the amount we are requiring you to buy.'


Budget Amendment ID: FY2015-S4-29

OTH 29

Bring Child Support Home

Ms. Creem moved that the proposed new text be amended moved that the bill be amended by inserting, after section _, the following new sections:-

 

SECTION XX. Section 2 of chapter 118 of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting at the end of the first paragraph the following:-- Child support collections shall be paid to a recipient of benefits under this chapter to the extent that the federal government will waive or not have a claim to a federal share of such collections pursuant to 42 U.S.C. section 657. Any amounts paid to the family under this provision shall be disregarded in determining the amount of assistance provided to the family.

 

SECTION XX. Section 2 of chapter 119A of the General Laws, as so appearing, is hereby amended by inserting at the end of subsection (b) the following:- Pursuant to Title IV, Part D of the Social Security Act, in the case of former recipients of assistance, the IV-D agency shall pay to the family all support payments collected, including payments on arrears assigned to the state and payments collected through federal tax refund offset.

 

SECTION XX. Sections 1 and 2 shall take effect on July 1, 2015.


Budget Amendment ID: FY2015-S4-30

OTH 30

Clean Energy Center

Ms. Chandler moved that the proposed new text be amended moved that the bill be amended by inserting, after section___, the following new section:-

 

"SECTION___.    Notwithstanding section 20 (b) of chapter 25 or any other general or special law to the contrary, the Massachusetts Clean Energy Technology Center may expend up to $2,000,000 from the Massachusetts Renewable Energy Trust Fund for the purpose of purchasing Renewable Energy Certificates from the Princeton Municipal Light Department."


Budget Amendment ID: FY2015-S4-31

OTH 31

Earned Income Tax Credit

Ms. Creem and Mr. Tarr moved that the proposed new text be amended moved that the bill be amended by inserting, after section 49, the following 2 sections:-

 

“SECTION 49A. Subsection (h) of section 6 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in lines 239 and 243, the figure “15” and inserting in place thereof, in each instance, the following figure:— 20.

 

SECTION 49B. Said subsection (h) of said section 6 of said chapter 62, as so appearing, is hereby further amended by adding the following paragraph:—

 

The commissioner of revenue shall institute an outreach program to inform taxpayers about the earned income tax credit, the requirements for claiming the credit and the option to receive the benefit throughout the year in each paycheck.  To institute the program, the commissioner shall, to the extent that it is practicable, partner in outreach efforts with groups, including but not limited to, utility companies, labor organizations, chambers of commerce, municipalities, community based organizations and taxpayer advocates.”.


Budget Amendment ID: FY2015-S4-32

OTH 32

Equitable Cell Phone Taxation

Messrs. Hedlund, Tarr and Ross moved that the proposed new text be amended moved that the bill be amended Section XX. Section 1 of chapter 64H of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the word “services.” in line 204 the following new sentence: "In the case of the sale by a vendor of a mobile telecommunications device with mobile telecommunications services, the tax shall be imposed upon the price paid by the consumer at the point of sale of the mobile telecommunications device."


Budget Amendment ID: FY2015-S4-33

OTH 33

Earned Income Tax Credit

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION__  Section 6(h) of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking in lines 239 and 243 the figure “15” and inserting in place thereof the following figure:-  ‘30.’”


Budget Amendment ID: FY2015-S4-34-R1

Redraft OTH 34

County Pension Liability Funding

Messrs. Timilty, Keenan, Rush, Rodrigues, Montigny and Kennedy moved that the proposed new text be amended moved that the bill be amended by inserting after section 12 the following section:-

“SECTION 12A. Chapter 14 of the General Laws is hereby amended by adding the following section:-

Section 12. Notwithstanding any general or special law or county charter to the contrary, each county government shall submit to the division of local services the annual or supplementary budget of the county and quarterly updates on the county’s budget.”; and

by inserting after section 51 the following 2 sections:-

“SECTION 51A. Section 11 of chapter 64D of the General Laws, as so appearing, is hereby amended by inserting after the word “assessment”, in line 25, the following words:- , which shall include the county’s required maintenance of effort for the fiscal year plus an additional 10 per cent of the combined maintenance of effort for fiscal year 2010 to fiscal year 2014, inclusive.

SECTION 51B.  Said section 11 of said chapter 64D is hereby further amended by striking out the words “plus an additional 10 per cent of the combined maintenance of effort for fiscal year 2010 to fiscal year 2014, inclusive”, inserted by section 51A.”; and

by inserting after section 131 the following section:-

“SECTION 131A.  Section 51B shall take effect on July 1, 2024.”


Budget Amendment ID: FY2015-S4-35

OTH 35

Veterans Tax Abatements

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION__.  Section 5 of chapter 59 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after clause Twenty-second E the following clause:—

 

Twenty-second F. Real estate of soldiers and sailors and their spouses who are legal residents of the commonwealth who are veterans as defined in clause forty-three of section seven of chapter four, a disabled veteran may transfer or convey his residence or domicile, to which the disabled veteran has assigned the benefit of the tax abatement listed under said chapter 58 or this chapter to a trust or conservatorship or other legal instrument passing ownership to his spouse, such disabled veteran or his spouse shall be entitled to lawfully retain that formerly granted tax abatement to the residence or domicile until the death of the disabled veteran or his surviving spouse, providing that the aforementioned remain residing in said residence or domicile until their death. This clause shall take effect upon its acceptance by any city or town.”


Budget Amendment ID: FY2015-S4-36-R1

Redraft OTH 36

Elm Bank

Ms. Creem and Mr. Rush moved that the proposed new text be amended by inserting after section __ the following new section:-

“SECTION XX. Chapter 624 of the Acts of 1986 is hereby amended in Section 5 by striking the following:-

“construction of the Framingham extension relief sewer” and inserting in its place the following:-

“rehabilitation of Elm Bank”


Budget Amendment ID: FY2015-S4-37

OTH 37

LLC Filing Fees

Ms. Donoghue, Messrs. Michael O. Moore and Ross, Ms. Spilka and Mr. Tarr moved that the proposed new text be amended moved that the bill be amended by inserting, after Section __, the following new Section:- “SECTION __.  Section 12 of chapter 156C, as appearing in the 2010 Official Edition, is hereby amended by striking subsection (d) and inserting in place thereof the following:- (d)  The fee for the filing of the certificate of organization required by subsection (a) shall be five hundred dollars.  The fee for the filing of the annual report required by subsection (c) shall be five hundred dollars, except as provided in subsection (e).  Such fees shall be paid to the state secretary at the time the certificate of organization or the annual report is filed. (e)  The fee for the filing of the annual report required by subsection (c) for a limited liability company with 6 employees or fewer shall be two hundred and fifty dollars.  Such fees shall be paid to the state secretary at the time the annual report is filed."


Budget Amendment ID: FY2015-S4-38

OTH 38

Build Real Incentives for College Savings (BRICS)

Ms. Donoghue, Ms. Candaras, Messrs. DiDomenico, Donnelly, Michael O. Moore and Rush, Ms. Spilka, Messrs. Timilty, Finegold, Joyce, Welch, Tarr, Eldridge, Kennedy and Hedlund moved that the proposed new text be amended moved that the bill be amended by inserting, after Section __, the following new Section:- “SECTION __.  Subsection (a) of section 3B of Chapter 62 of the General Laws is hereby amended by inserting, at the end, the following new paragraph:-  An amount equal to the amount expended in such taxable year for the purchase of an interest in, or contributed in such taxable year to an account in, a prepaid tuition program or college savings program established by the commonwealth or any instrumentality or authority thereof.  In the case of a single person or a married person filing a separate return or a head of household, the total amount deducted in such taxable year shall not exceed $2,500.  In the case of a married couple filing a joint return, the total amount deducted in such taxable year shall not exceed $5,000." 


Budget Amendment ID: FY2015-S4-39

OTH 39

Item Pricing

Ms. Donoghue moved that the proposed new text be amended moved that the bill be amended by inserting, after Section __, the following new Section:- “SECTION __.  Section 181 of Chapter 94 as appearing in the 2012 Official Edition, is hereby amended by adding after the second sentence in the first paragraph the following sentence:- “The provisions of this section shall not apply to off-premise, standard factory packaged meat, poultry or fish items where the weight and price are the same for each meat, poultry or fish item.”"


Budget Amendment ID: FY2015-S4-40

OTH 40

Harry McDonough Sailing Center

Ms. Forry moved that the proposed new text be amended in section 2, in item 2810-0100, moved that the bill be amended in section 2, in item 2810-0100, moves that the bill be amended in section 2, line item 2810-0100, by inserting at the end thereof the following: “; provided, that no less than $150,000 shall be allotted for the statewide youth development sailing programs at the Harry McDonough Sailing Center in South Boston”


Budget Amendment ID: FY2015-S4-41

OTH 41

Massachusetts Office of Public Collaboration Municipal Study

Ms. Forry, Mr. Downing, Ms. Creem, Ms. Spilka, Ms. Lovely, Mr. Michael O. Moore, Ms. O'Connor Ives and Mr. Tarr moved that the proposed new text be amended moved that the bill be amended by adding an outside section:

University of Massachusetts at Boston, through its office of public collaboration, shall conduct a study of current local and regional needs for conflict resolution and collaborative infrastructure in the Commonwealth.  The study will help guide the Commonwealth in developing policies and allocating resources for municipalities and other public agencies in addressing complex, and often contentions, community issues such as finances and budgets, land use, housing and economic development, that require joint problem-solving with citizens and stakeholders.

The study shall include but not be limited to:

1.A literature review of research and publications on the utilization by local governments of public policy dispute resolution and other collaborative processes to address complex, contentious public issues;

2.A municipal needs assessment involving select Massachusetts local government representatives, representatives of regional planning associations and municipal associations to delve deeper into the challenges faced by Massachusetts local governments;

3.  Investigation of existing infrastructure within Massachusetts like community mediation and other dispute resolution resources that can support municipal conflict resolution and collaborative problem-solving.

4. Investigation of programmatic approaches in other states for deployment and funding of community dispute resolution and public engagement and benchmarking effective programs and models for potential replication.

5. Preliminary design of a state-of-the-art evidence-based policy framework for state and private investment and provision of grants, technical resources and capacity-building services to local governments;

6. Recommendations for the infrastructure and resources needed to oversee and administer such a technical assistance grant program and recommendations for implementation and timeframes.

The study shall be completed and submitted to the chairs of the House and Senate Committees on Ways and Means and the Secretary of the Administration and Finance not later than January  1, 2015.


Budget Amendment ID: FY2015-S4-42

OTH 42

Office of Access and Opportunity Codification

Ms. Forry and Ms. Chang-Diaz moved that the proposed new text be amended moved that the bill be amended by adding the following section:-

SECTION XX (A) The introductory paragraph of section 4A of chapter 7 of the General Laws is hereby amended by adding the following sentence:-

“The executive office shall also include an office of access and opportunity.”

(B) Said section 4A of said chapter 7 is hereby amended by inserting after paragraph (e) the following paragraph:-

“(f) The office of access and opportunity shall be headed by an assistant secretary for access and opportunity who shall be appointed by the secretary with the approval of the governor. The assistant secretary shall be a person who has at least 5 years’ experience in the area of civil rights and/or diversity and inclusion efforts.  The office shall (1) promote non-discrimination and equal opportunity in all aspects of executive agency decision-making and operations, including but not limited to, employment activity, procurement activity, policymaking and implementation, and access to executive agency services; (2) review and recommend improvements to executive agency programs, activities, and services to ensure that said programs, activities and services are administered in a non-discriminatory manner; (3) review and recommend improvements to executive agency programs, activities, and services to foster economic opportunity for all persons; and, (4) with the approval of the secretary, take administrative actions, including but not limited to, promulgating administrative bulletins and other policy guidance to promote and ensure nondiscrimination and equal opportunity in the policies, services, programs, and activities of executive agencies.  The office shall report annually the results of its effort to the chairs of the joint committee on state administration and regulatory oversight.”


Budget Amendment ID: FY2015-S4-43

OTH 43

Corporate Excise Tax Reform

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION __. Chapter 63 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after section 38FF the following section:-

Section __.  (a) A corporation formed under chapter 156D and taxable under this chapter shall receive a nontransferrable credit against an excise tax imposed under subsection (b) of section 2, subsection (b) of section 2B or subsection (b) of section 39.

(b) A corporation shall be eligible for a credit under subsection (a) only for the first 3 years in which it is required to file a return under this chapter; provided, however, that such credit shall not be allowed to any corporation with 50 percent or more of its voting stock owned by another corporation, whether or not such owning corporation is taxable in the commonwealth.”


Budget Amendment ID: FY2015-S4-44-R1

Redraft OTH 44

Online Gaming

Mr. Tarr moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

Section ___. Chapter 23K of the general laws is hereby amended by adding the following new section:

Section 2A. Notwithstanding any general or special law to the contrary, a gaming license pursuant to Chapter 23K of the general laws may also be licensed, subject to the other provisions of said chapter and such other rules and regulations as the commission may establish, to conduct gaming operations via the internet, provided that such operations do not include or reflect gaming mechanisms operated by the state lottery program of those simulating or resembling slot machines, so-called, provided that such license obtains an Internet Gaming License pursuant to this section. An applicant for an Internet Gaming License shall conform to all other relevant provisions of this chapter. All proceeds from internet gaming authorized in this section shall be deposited to the Gaming Local Aid Fund established in section 63 of this chapter.”


Budget Amendment ID: FY2015-S4-45

OTH 45

Job Creation Tax Credit

Messrs. Tarr, Hedlund, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

"SECTION _. Section 67D of chapter 62C of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after subsection (g) the following new sections:-

 

(h) when used in section (i)-(n), the following words shall have the following meaning:

 

“Application year”, the calendar year for which a business submits the information required for a determination as to a jobs incentive credit.

 

“Business”, a corporation, sole proprietorship, partnership, limited liability company or any other form of business organization.

 

“Commissioner”, the commissioner of revenue.

 

“Eligible Jobs”, a number determined by first multiplying each of the local jobs created by a business during a single calendar year by the job qualifier for that job, and then totaling the number for all of the local jobs created.

 

“Full time employee”, a person who is employed for consideration for at least 35 hours per week and whose salary is subject to withholding as provided in chapter 62B.

 

“Job qualifier fraction”, in the case of either a full-time employee or a part-time employee of a business, the figure that determines the extent to which that employee is employed in the commonwealth during a single calendar year. The job qualifier fraction for each employer shall be determined by multiplying the following percentages together: (i) the percentage of time that an employee worked while employed by the company expressed as average hours worked per week out of 35 hours, not to exceed 100 per cent; (ii) that employee’s time attributable to work in the commonwealth, as a portion of that employee’s total work for the company; and (iii) the portion of the year the employee worked for the company.

 

“Jobs incentive credit”, a business employment incentive credit for companies as provided for in this section.

 

“Local jobs created”, the total number of jobs created by a business during a single calendar year in which the new employees perform qualified services in at least 1 in-state location, including jobs performed by persons that are transferred within the company to work at an in-state location from a location based outside the state.

 

“Part-time employee”, a person who is employed for consideration for less than 35 hours a week and whose salary is subject to withholding as provided in chapter 62B.

 

“Credit years”, in the case of a business that is determined to be eligible for a jobs incentive credit, the 3 calendar years following the application year.

 

“Weighted, average employment”, for a calendar year, the total number of jobs maintained by a business in which the employees performed employment services in at least 1 in-state location. The number is to be determined by first multiplying each of the individual jobs maintained by the company for that year by the job qualifier fraction for that job and then totaling the number for all of these jobs.

 

(i) A business that creates an eligible job in the commonwealth during its application year shall be entitled to a jobs incentive credit, spread equally over three calendar years, if its weighted average employment for such application year reflects a net increase over the company’s weighted average employment for the prior calendar year. The total jobs incentive credit shall be equal to 50 per cent of the amount paid by the company as salary attributable to eligible jobs created by the company in such year to the extent that the salary was subject to Massachusetts withholding pursuant to chapter 62B for such year, multiplied by the applicable Massachusetts income tax rate for such salary, and such credit shall be applied toward the company’s liability imposed by Chapter 62B, Section 2. A company shall take a jobs incentive credit for no more than 50 jobs created over its weighted average employment for the prior calendar year. For companies creating greater than 50 jobs over the weighted average employment for the prior calendar year, the total tax credit, which will be taken in three equal installments subject to the terms and conditions in the following sections, shall be determined by the salary of the first 50 eligible jobs created. For the purposes of this provision, an eligible job shall be deemed created in the commonwealth on the first day for which Massachusetts withholding is required in connection with the compensation paid to the employee.

 

(j) The jobs incentive credit shall be taken by a business in 3 equal installments in each of the 3 calendar years commencing with the calendar year subsequent to the application year. If, for the first or second credit year, the company’s weighted average employment falls below its weighted average for the application year, the company shall be disqualified from taking its second installment credit. It may nonetheless take its third installment credit if its weighted average employment for its second credit year is above its weighted average employment for the application year.

 

(k) A company that seeks a jobs incentive credit shall apply to the commissioner to receive permission to take such a credit on a form prescribed by the commissioner. This form shall reference the necessary information concerning the eligible jobs created by the company in the Commonwealth during the application year and also the company’s weighted average employment for such year and the prior calendar year. The commissioner shall advise the company of the determination in writing.

 

(l) Not later than March 1 of each calendar year for which a company has been approved to take a job incentives credit , the company shall submit to the commissioner, in a form prescribed by the commissioner, the information necessary to evaluate the company’s prior year weighted employment average.

 

(m) A company that has previously been approved to take a job incentive credit is entitled to re-apply for an additional credit for a second or third application year. In such cases, the company may be entitled to take a job incentive credit that relates to different application years in the same calendar year. When a company has previously been granted permission to take a jobs incentive credit for 3 application years, it shall not request an additional jobs incentive credit. In no case shall a company take a jobs incentive credit after June 30, 2016, when all provisions in (i)-(m) shall sunset and no longer be in effect.

 

(n) Following the termination of the job creation tax credit program, the commissioner of the department of revenue, in consultation with one or more institutes of higher learning, shall conduct a cost benefit analysis of said program, which shall take into consideration the total number of permanent in-state jobs created under the program, the total amount of tax credits provided, and any other factors that would be useful in measuring the success of the program. The commissioner shall prepare a report on the findings, which shall be filed with the clerk of the house of representatives and the clerk of the senate, the chairs of the house and senate committees on ways and means, and the house and senate chairs of the joint committee on revenue no later than September 30, 2016. Said report shall include the commissioner’s findings as to the feasibility of extending the job creation tax credit program beyond the sunset date, along with any recommendations for revising the program to make it more effective in enhancing the creation of jobs.”


Budget Amendment ID: FY2015-S4-46

OTH 46

Preserving the FAS 109 Deduction

Messrs. Tarr, Hedlund, Ross and Michael O. Moore moved that the proposed new text be amended moved that the bill be amended by striking Section 85 in its entirety.


Budget Amendment ID: FY2015-S4-47

OTH 47

Cranberry Growers 61A Relief

Messrs. Rodrigues and Tarr moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following section:-

 

"SECTION__. Notwithstanding the minimum gross sales required under section 3 of chapter 61A, land not less than 5 acres shall be considered actively devoted to cranberry production during calendar years 2014, 2015, 2016 and 2017 when the use of such land for such production is demonstrated by documenting normal maintenance or improvement practices conducted during that growing season. This provision applies only to land classified under chapter 61A in fiscal year 2014."

 


Budget Amendment ID: FY2015-S4-48

OTH 48

Room Occupancy Excise

Ms. Lovely moved that the proposed new text be amended moved that the bill be amended by inserting, after section ___, the following new section:-

 

"SECTION ___. Section 1 of chapter 64G of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the word “licensee”, in line 35, the following words:- ; "provided, however, that when the use or possession, or the right to the use or possession, is the result of an emergency housing assistance placement under section 30 of chapter 23B, the term “occupancy” shall mean the use or possession, or the right to the use or possession, of any room or rooms in a bed and breakfast establishment, hotel, lodging house or motel designed and normally used for sleeping and living purposes, or the right to the use or possession of the furnishings or the services and accommodations, including breakfast in a bed and breakfast establishment, accompanying the use and possession of such room or rooms, for any period of time, regardless of whether such use and possession is as a lessee, tenant, guest or licensee."


Budget Amendment ID: FY2015-S4-49

OTH 49

Updating the alcohol excise tax

Ms. Creem moved that the proposed new text be amended moved that the bill be amended by inserting, after section __, the following seven new sections:-

 

SECTION __.  Section 21 of Chapter 138, as appearing in the 2006 Official Edition, is hereby amended by striking out, in line 16, the words “three dollars and thirty cents” and inserting in place thereof the following words:— “nine dollars and ninety cents”.

 

SECTION __.  Said Section 21 is hereby further amended by striking out, in line 20, the word “three” and inserting in place thereof the following word:— “thirty-three”.

 

SECTION __.  Said Section 21 is hereby further amended by striking out, in lines 24 and 25, the words “fifty-five cents” and inserting in place thereof the following word:— “one dollar and sixty-five cents”.

 

SECTION __.  Said Section 21 is hereby further amended by striking out, in line 27, the words “seventy cents” and inserting in place thereof the following words:— “two dollars and eighty cents”.

 

SECTION __.  Said Section 21 is hereby further amended by striking out, in line 30, the words “one dollar and ten cents” and inserting in place thereof the following words:— “four dollars and forty cents”.

 

SECTION __.  Said Section 21 is hereby further amended by striking out, in line 35, the words “four dollars and five cents” and inserting in place thereof the following words:— “twelve dollars and fifteen cents”.

 

SECTION __.  Said Section 21 is hereby further amended by striking out, in lines 38 and 39, the words “four dollars and five cents” and inserting in place thereof the following words:— “twelve dollars and fifteen cents”.


Budget Amendment ID: FY2015-S4-50

OTH 50

Minimum Simplification

Mr. Rodrigues moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following sections:-

 

“SECTION __. Said chapter 62C, as so appearing, is hereby amended by inserting after section 26 the following section:-

 

Section 26A.  The commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed under chapters 64H and 64I, including the collection and administration of all taxes imposed on remote sellers.

 

The commissioner shall take such administrative actions as are necessary to comply with any law enacted by the Congress of the United States that requires states to simplify the collection of sales and use taxes for remote sellers, including but not limited to applicable requirements relating to: (i) providing adequate software and services to remote sellers and single and consolidated providers, which identifies the applicable destination rate to be applied to sales that the commonwealth taxes under chapter 64H or 64I; (ii) providing certification procedures for both single providers and consolidated providers to make software and services available to remote sellers; (iii) ensuring that no more than one audit be performed or required for all state and local taxing jurisdictions within the commonwealth; and (iv) requiring that no more than one sales and use tax return per month be filed with the department of revenue by any remote seller or any single or consolidated provider on behalf of such remote seller.

 

The procurement rules in Chapter 30B shall not apply to the certification process for software providers.

 

SECTION __. Notwithstanding any general or special law, if a federal law is enacted that authorizes states to require remote sellers to collect sales and use taxes, then the commonwealth shall, as permitted by such federal legislation, require collection of sales and use tax by any remote seller, or a single or consolidated provider acting on behalf of a remote seller. The commissioner shall establish rules and regulations relating to the assessment, collection and enforcement of this tax.”


Budget Amendment ID: FY2015-S4-51

OTH 51

Safe Placement of Newborns

Messrs. Hedlund, Tarr and Ross moved that the proposed new text be amended moved that the bill be amended SECTION XX. The executive office of public safety and security, in conjunction with the department of children and families, shall investigate and study the feasibility of expanding the protections under section 39½ of chapter 119 of the General Laws to allow the placement into foster care any newborn infant aged 7 days or less that is voluntarily placed with an emergency responder at an agreed upon location following a 911 call. The study shall include, but not be limited to, the following: 1) the safety implications to children and families of such an expansion, and the benefits of allowing emergency responders to interact directly with parents; 2) the potential liability exposure to emergency responders, and the legal protections necessary to shield emergency responders during a request for placement; 3) the need to provide additional training and education for emergency responders and associated costs; and 4) rules, regulations and procedures required for implementation to maximize protections for both children and emergency responders. The executive office shall file its report, including recommendations for legislation, to the joint committee on public safety and homeland security no later than September 30, 2014


Budget Amendment ID: FY2015-S4-52

OTH 52

Deeds Excise Fund

Mr. Timilty moved that the proposed new text be amended moved that the bill be amended by inserting after section 132 the following new section:-

"Section X. Section 11 of Chapter 64D of the General Laws is hereby amended in the first sentence of the second paragraph by striking out the words “10.625 per cent” wherever they appear and inserting in place thereof the following:- “42.5 per cent"; and Section 12, Subsection (a) of Chapter 64D of the General Laws is hereby amended in the first sentence of the first paragraph by striking out the words “10.625 per cent” and inserting in place thereof the following:- “42.5 per cent”.


Budget Amendment ID: FY2015-S4-53

OTH 53

Senior citizen property tax relief

Ms. Creem, Messrs. Donnelly and Tarr moved that the proposed new text be amended moved that the bill be amended by inserting, after section __, the following new section:-

 

SECTION __. Clause Forty-first A of said section 5 of chapter 59 of the General Laws,  is hereby amended by inserting, in line 1064, after the words “chapter sixty” the following words:— , provided, that any city or town may, by vote of its legislative body, adopt a grace period of up to one year after the death of the person whose taxes have been deferred, during which time interest shall continue to accrue at the rate provided in this clause


Budget Amendment ID: FY2015-S4-54-R1

Redraft OTH 54

Zero Emission Vehicle Commission

Ms. Creem, Mr. Pacheco, Ms. Donoghue, Mr. Timilty, Ms. Spilka, Messrs. Finegold and Tarr moved that the proposed new text be amended moved that the bill be amended by inserting after section 86 the following section:-

 

“SECTION 86A. (a) There shall be a Massachusetts zero emission vehicle commission to study the economic and environmental benefits and costs of increased use of zero emission vehicles in the commonwealth. For the purpose of this commission, zero emission vehicles shall include electric vehicles, both battery electric and plug-in hybrid electric vehicles, and fuel cell vehicles.

 

(b) The commission shall consist of 27 members: (i) the secretary of energy and environmental affairs or a designee who shall serve as chair; (ii) 2 of whom shall be undersecretaries of the executive office of energy and environmental affairs or their designees; (iii) the secretary of transportation or a designee; (iv) the commissioner of energy resources or a designee; (v) the commissioner of environmental protection or a designee; (vi) the deputy director of division of standards or a designee; (vii) 1 of whom shall be appointed by the mayor of the city of Boston; (viii) 2 of whom shall be appointed by the Massachusetts Municipal Association; and (ix) 17 members to be appointed by the governor, 3 of whom shall be representatives of the environmental community, 2 of whom shall be representatives of the business community, 1 of whom shall be a representative of parking garage or lot owners or operators, 2 of whom shall be representatives of an electric distribution company, 2 of whom shall be franchised motor vehicle dealers who possess a class 1 license under sections 58 and 59 of chapter 140 of the General Laws and sell electric vehicles as a segment of their vehicle inventory, 1 of whom shall be a representative of a municipal light plant organization, 2 of whom shall be representatives of electric vehicle charging infrastructure manufacturers, 1 of whom shall be a representative of a hydrogen fueling infrastructure manufacturer, 3 of whom shall be representatives of electric or fuel cell vehicle manufacturers. The secretary of energy and environmental affairs may appoint additional non-voting members. The study shall include, but not be limited to, recommendations for policies to: (A) further expand access to electric and fuel cell vehicle infrastructure in the commonwealth; (B) encourage the purchase and lease of electric and fuel cell vehicles; (C) reduce the up-front costs associated with electric and fuel cell vehicle purchases; and (D) identify strategies for removing barriers to electric and fuel cell vehicle deployment. The commission shall file an action plan based on the work of the Massachusetts electric vehicle task force on or before September 30, 2014. A full report of the commission’s findings and recommendations, including any draft legislation, shall be filed with the clerks of the house and senate on or before April 15, 2015.”.


Budget Amendment ID: FY2015-S4-56

OTH 56

Transparency in State Spending

Messrs. Hedlund, Ross, Tarr and Humason moved that the proposed new text be amended moved that the bill be amended SECTION XXX: “The office of the state treasurer is hereby directed to post on the Open Checkbook website all payouts of severance and settlement agreements involving employee disputes; provided that such information shall include the amount of the settlement and to whom it was paid.”


Budget Amendment ID: FY2015-S4-57-R2

2nd Redraft OTH 57

Massachusetts Iraq and Afghanistan Fallen Heroes Funding

Ms. Forry, Messrs. Donnelly, Rush, Montigny and Timilty moved that the proposed new text be amended in section 2, moved that the bill be amended in section 2, by adding the following item:-

 

“XXXX-XXXX For the cost of establishing a memorial to honor Massachusetts Iraq and Afghanistan Fallen Heroes; provided, that funds shall be made available to the Massachusetts Iraq and Afghanistan Fallen Heroes Memorial Fund, Inc. for programming, design, construction, and maintenance; provided further, that nothing in this item shall prohibit the Massachusetts Iraq and Afghanistan Fallen Heroes Memorial Fund, Inc. from raising private funds to promote the establishment of the memorial or encouraging the donation of private funds for the construction and maintenance of the memorial or for any other endeavor the organization so chooses.…………………………………………………………………..…..$250,000”; and

by striking out section 4 and inserting in place thereof the following 2 sections:-

“SECTION 4.  Chapter 2 of the General Laws is hereby amended by inserting after section 6A the following section :-

Section 6B. (a) The Massachusetts Iraq and Afghanistan Fallen Heroes Memorial shall be erected in Seaport park in the Seaport district of the city of Boston and shall be the official memorial of the commonwealth to honor all post-September, 11, 2001 veterans of the commonwealth who died while in service to this country in Iraq, Afghanistan and all other operations across the globe and in the United States. The memorial park shall also pay tribute to all veterans of the commonwealth who served post-September 11, 2001.

(b) There shall be established an Iraq and Afghanistan Memorial monitoring committee to consist of 9 persons, 1 of whom shall be appointed by the president of the senate; 1 of whom shall be  appointed by speaker of the house of representatives; 1 of whom shall be appointed by the governor; 2 of whom shall be  appointed by the  secretary of veterans’ services of whom 1 shall be a Gold Star parent of a fallen service member who served in United States military operations in either Iraq or Afghanistan; and 4 of whom shall be appointed by the executive director of the Massachusetts Iraq and Afghanistan Fallen Heroes Memorial Fund, Inc.  Each member, except the Gold Star parent, shall have been a veteran of United States military operations in Iraq or Afghanistan. The committee shall oversee the construction, maintenance and dedications of the memorial. Upon completion and dedication of the memorial all commission duties relative to the memorial shall be the responsibility of the Massachusetts Iraq and Afghanistan Fallen Heroes Memorial Fund, Inc.

SECTION 4A.  Section 67 of chapter 3 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in lines 1 and 2, the words “gay and lesbian” and inserting in place thereof the following words:- lesbian, gay, bisexual, transgender, queer and questioning.”; and

by inserting after section 54 the following section:-

“SECTION 54A . Section 2E of chapter 90 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding the following subsection:-

(d) The registrar shall furnish, upon application, to owners of private passenger motor vehicles distinctive registration plates which shall display on their face the silhouette of a soldier, a soldier’s cross and gold star with the words “Honor Their Sacrifice”, to honor men and women who have died in the military service of the United States. There shall be a fee of not less than $50 for such plates in addition to the established registration fee for private passenger motor vehicles, which shall be payable at the time of registration of the vehicle and at each renewal thereof.  The registrar shall furnish without charge 1 “Honor Their Sacrifice” registration plate for 1 private passenger motor vehicle owned and principally used by parents, children, siblings, grandchildren or spouses of members of the military who died while in active service in the armed forces under conditions other than dishonorable.  The portion of the total fee remaining after the deduction of costs directly attributable to the issuance of such plates shall be deposited in a registry retained revenue account.  Of the remaining portion of the fee, 75 per cent shall be directed to the Massachusetts Iraq and Afghanistan Fallen Heroes Memorial Fund, Inc., to be distributed by the fund at its discretion in cooperation with Iraq and Afghanistan Memorial monitoring committee for the benefit of the programs, design, construction and maintenance of the Massachusetts Iraq and Afghanistan Fallen Heroes Memorial, veterans memorials and fallen heroes memorials throughout the commonwealth and 25 per cent shall be directed to the Disabled American Veterans, Department of Massachusetts.”


Budget Amendment ID: FY2015-S4-58

OTH 58

Greyhound Simulcasting

Ms. Jehlen, Messrs. Lewis, Eldridge, Brownsberger, Hedlund, Donnelly and Barrett and Ms. Creem moved that the proposed new text be amended moved that the bill be amended by inserting the following new section:-

“SECTION XX. Chapter 128C of the General Laws is hereby amended by inserting after section 8 the following section:-

Section 9. Betting or wagering on simulcast dog racing shall not be permitted.”


Budget Amendment ID: FY2015-S4-60

OTH 60

Retirement Board Membership

Messrs. Ross and Michael O. Moore moved that the proposed new text be amended moved that the bill be amended by inserting at the end thereof the following new section:-

“SECTION XX. Subsection (4 7/8E) of section 20 of chapter 32 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the word “board”, in line 623, the second time it appears, the following words:-  in which he receives said remuneration, financial benefit or consideration of any kind;”


Budget Amendment ID: FY2015-S4-61

OTH 61

Exempting Farmers’ Markets from Certain Property Taxes

Messrs. Ross, Tarr, Hedlund and Humason moved that the proposed new text be amended moved that the bill be amended by inserting at the end thereof the following new section:-

“SECTION XX. Section 2B of chapter 59 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting, in line 18, after the words “and laws”, the following:-; provided further, that, subject to section 4 of chapter 4, for the purposes of this section, a farmers’ market, as defined by the Massachusetts department of agricultural resources, shall be considered a public purpose.”


Budget Amendment ID: FY2015-S4-62-R1

Redraft OTH 62

Municipal Gas Tax Exemption

Messrs. Ross, Hedlund, Tarr, Humason and Michael O. Moore moved that the proposed new text be amended by inserting at the end thereof the following new sections:-

“Section 1. Chapter 64A is hereby amended by inserting after section 7A the following section:-

Section 7B. Any municipality of the commonwealth that buys any fuel on which an excise tax has been paid under chapter 64A and, which fuel has been purchased for its municipal consumption and use, shall be reimbursed fifty per cent of the amount of such excise tax paid in the manner and subject to the conditions herein provided. All claims for reimbursement shall be filed with the commissioner of revenue and shall be made in such form and containing such information, and accompanied with supporting documentation, as the commissioner of revenue shall prescribe. The commissioner of revenue shall establish a quarterly calendar year schedule for the submission of claims by municipalities for reimbursement of such paid fuel excise taxes. No reimbursement for such excise tax paid shall be made for any claim submitted after 6 months from the date of the purchase of such fuel. The commissioner of revenue shall transmit all claims approved by him to the comptroller for certification, and the amount so approved and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter 64A, without specific appropriation. No claim for reimbursement for said excise tax shall be made by a municipality under sections 7 and 7A of chapter 64A, for fuel purchased during said period, to which a municipality is entitled to claim a reimbursement under this section.

SECTION 2. Section 13 of Chapter 64A of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out the words "seven and seven A" in line 3, and inserting in place thereof, the following words:- "seven, seven A and seven B".


Budget Amendment ID: FY2015-S4-63-R1

Redraft OTH 63

Streamlining Municipal Collection

Messrs. Ross, Tarr, Hedlund, Humason and Michael O. Moore moved that the proposed new text be amended moved that the bill be amended by inserting at the end thereof the following new section:-

“SECTION XX. Section 38A of chapter 41 of the general laws is hereby amended by striking the first sentence and inserting in place thereof the following:

A city or town may by ordinance, by-law or vote, notwithstanding any other provision of law, general or special, provide that the collector of taxes shall be authorized to collect, under the title of city or town collector, any accounts due the city or town, and may in like manner define his powers and duties in relation to the collection of such accounts, but no such ordinance, by-law or vote, heretofore or hereafter passed, shall limit such collector in the exercise of the remedies hereinafter conferred."


Budget Amendment ID: FY2015-S4-64-R1

Redraft OTH 64

Sunsetting and Integrity of Economic Development Tax Credits

Mr. Montigny moved that the proposed new text be amended moved that the bill be amended by inserting, after section___,the following new sections:-

Section ___

Section 1 of Chapter 62C, as appearing in the 2012 Official Edition, is hereby amended by inserting the following new subsections in the definition of “tax credit program” after subsection (xii):-

(xiii) the investment tax credit in section 31A of chapter 63, (xiv) the devens refundable tax credit in section 38N of chapter 63 (xiv) the abandoned building renovation deduction in section 38O of chapter 63.

Section 2.  Said Chapter 62C, as appearing in the 2012 Official Edition, is amended by inserting after section 89 the following:-

Section 90. Sunsets for Tax Credit Programs

(a)Notwithstanding any general or special law to the contrary, all tax credit programs shall expire after a period of three years unless reauthorized by an act of the legislature after review and examination of the effectiveness of each such tax credit program by the department of revenue and the executive office of administration and finance’s office of commonwealth performance, accountability and transparency.

(b) Notwithstanding any general or special law to the contrary, all tax credit programs existing and in effect at the time of the passage of this law, shall expire after one year of the date of the passage of this law unless reauthorized by an act of the legislature after review and examination of the effectiveness of each such tax credit program by the department of revenue and the  executive office of administration and finance’s office of commonwealth performance, accountability and transparency.

Section 3. Said chapter 62C, as appearing in the 2012 official edition, is hereby amended by inserting after section 90 the following:-

Section 91. In any review and examination of a tax credit program, the department of revenue and the office of commonwealth accountability, performance and transparency shall, in addition to any other analysis deemed appropriate by the agencies, identify and develop metrics for assessing the effectiveness of each tax credit program at achieving its identified purposes and outcomes, identify revenue foregone, beneficiaries and distribution of amounts received, and the number of jobs created ,if applicable.  After completion of such review and examination, the agencies shall issue a report to the governor and legislature’s committees on way and means and post audit and oversight.  Except for the reports on the examination of tax credit programs under section 90(b), the report shall be completed one year before the expiration date of the tax credit program which is the subject of the report.    In any report issued by the agencies after the review and examination of any tax credit program, the report, based on the agencies’ examination of the tax credit program, studies and data from other states and academia, shall make recommendations for elimination or modification of the tax credit program to more effectively achieve the tax credit programs identified public policy purposes.

Section 4. Said chapter 62C, as appearing in the 2012 official edition, is hereby amended by inserting after section 91 the following;-

Section 92. Notwithstanding any general or special law to the contrary, all tax credit programs shall contain and include a clawback provision, so called, that permits the commonwealth to recoup foregone tax receipt from tax credit program recipients who fail to achieve or meet stated goals and benchmarks, including but not limited to job creation goals set forth in their tax credit program.

Section 5.  Said chapter 62C, as appearing in the 2012 official edition, is hereby amended by inserting after section 92 the following:-

Section 93.  Before submitting any new tax credit program for legislative approval, the governor shall include in the governor’s legislative proposal or bill for the new tax credit program the following: (a) the new tax credit program’s clearly  specified public policy purpose and desired outcome, (b) a finding that the tax credit program is expected to be highly effective  at achieving the stated public policy purposes, (c) estimates of foregone revenue from the new tax credit program, (d) for discretionary grant like tax credit programs an overall annual dollar cap on foregone revenue, (e) for discretionary grant like tax credit programs, the criteria to be applied by the administering agency in making discretionary awards of tax credit programs and (f) for discretionary grant like tax credit programs, provisions for the tax credit program’s administration  including, but not limited to, (i) clear written conditions and commitments,(ii) public disclosure of recipients and tax benefits, (iii) if tax credit program conditions are not met by the recipient, threshold for further review and enforcements including the use of the tax credit program’s clawback provision, and (iv) a competitive award process.


Budget Amendment ID: FY2015-S4-65

OTH 65

Physician Assistants

Mr. Eldridge and Ms. Chandler moved that the proposed new text be amended moved that the bill be amended by inserting after section XX, the following section:-

“SECTION XX. Section 9I of chapter 112 of the General Laws, as so appearing, is hereby amended by inserting after the words “bachelor’s degree”, in line 8, the following words:- “or higher”.”.


Budget Amendment ID: FY2015-S4-66

OTH 66

Water Infrastructure Finance Commission

Mr. Eldridge moved that the proposed new text be amended moved that the bill be amended by inserting after section XX, the following new section:-

"SECTION XX.  Notwithstanding any general or special law to the contrary, the special water infrastructure finance commission, established by section 145 of chapter 27 of the acts of 2009, shall be dissolved."


Budget Amendment ID: FY2015-S4-67

OTH 67

Good Funds Statute

Mr. Rodrigues moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new sections:-

 

“SECTION__. Section sixty-three B of chapter one hundred eighty-three is hereby amended by adding the following paragraph:-

 

This section shall only apply to a loan to be secured by a mortgage or lien on real estate located in the Commonwealth that is owner occupied one to four family residential real estate (including individual units of condominiums and cooperatives).

 

Any mortgagor claiming to be aggrieved by a violation of this section may, within three years after the violation, institute and prosecute in his own name and on his own behalf, or for himself and for others similarly situated, a civil action for any damages incurred or for one-thousand dollars for each violation, whichever is greater, and for injunctive relief.

 

Any mortgagor so aggrieved and who prevails in such an action shall be awarded triple damages; and the mortgagor shall also be awarded the costs of the litigation and reasonable attorneys’ fees. The Undersecretary of the Massachusetts Office of Consumer Affairs & Business Regulation is hereby authorized to enforce the provisions of this section including, but not limited to, the promulgation of reasonable rules and regulations, and shall take such affirmative action as in her judgment will effect the purposes of this section.

 

A violation of section sixty-three B of chapter one hundred eighty-three shall also be deemed an unfair and deceptive act and unfair method of competition pursuant to the provisions of chapter 93A, including its private rights of actions and remedies and rights, remedies, and duties of the Attorney General therein.

 

SECTION__. Section six of chapter two hundred fifty-five E is amended by inserting after clause (ii) the following clause:-

 

(iii) any violation of section sixty-three B of chapter one hundred eighty-three.”


Budget Amendment ID: FY2015-S4-68

OTH 68

Encouraging the Sale and Planting of Trees on Arbor Day

Messrs. Ross, Tarr, Humason and Joyce moved that the proposed new text be amended moved that the bill be amended by inserting at the end thereof the following new section:-

“SECTION XX. Section 6 of chapter 64H of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding at the end thereof the following new paragraph:-

(yy) Sales of trees during the last week of April.


Budget Amendment ID: FY2015-S4-69-R1

Redraft OTH 69

Fairness In Internet Hotel Room Resellers Charges

Messrs. Montigny and Eldridge moved that the proposed new text be amended moved that the bill be amended by inserting after section _the following new sections:-

Section__

(P) Section 1 of chapter 64G of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after paragraph (b) thereof the following paragraph:-

(b1/2) "Doing business in the commonwealth", ownership or operation of a bed and breakfast establishment, hotel, lodging house or motel that islocated in the commonwealth, maintenance otherwise of a place of business in the commonwealth, the presence of an employee in the commonwealth on more than a de minimis basis, solicitation in the commonwealth of orders for transfer of occupancy of accommodations located in the commonwealth, solicitation in the commonwealth by a reseller of a contract or other cooperative arrangement with an operator with respect to accommodations located in the commonwealth, inspection in the commonwealth of accommodations that may be the subject of a cooperative arrangement between an operator and a reseller, or other exploitation of the market for accommodations or resale of accommodations located in the commonwealth by any means whatsoever, including, but not limited to, salesmen, solicitors or representatives in the commonwealth, whether those salesmen, solicitors or representatives are employed by the operator or reseller, by a person affiliated with the operator or the reseller by common ownership, or by any other party. This definition is intended to extend the jurisdiction of the commonwealth over operators and resellers to the full extent authorized by the Constitution and the laws of the United States.

(Q) Said section 1 of said chapter 64G, as so appearing, is hereby further amended by inserting after the word "operator", in line 49, the following words:- or the room reseller.

(R) Said section 1 of said chapter 64G, as so appearing, is hereby further amended by adding the following paragraphs:-

(k) "Room reseller" or "Reseller", any person having any right, permission, license, or other authority from or through an operator to reserve or arrange transfer of occupancy of accommodations the transfer of which is subject to this chapter, such that the occupant pays all or a portion of the rent to the reseller. The term "Room Reseller" or "Reseller" includes, but is not limited to, sellers of travel packages as defined in this chapter.

(l) "Travel package," a room or rooms bundled with 1 or more separate components such as air transportation, car rental or similar items and charged to the customer or occupant for a single retail price.

(S) Said chapter 64G is hereby further amended by striking out section 3 and inserting in place thereof the following section:

Section 3. An excise is hereby imposed upon the transfer of occupancy of any room or rooms in a bed and breakfast establishment, hotel, lodging house, or motel in this commonwealth by any operator or room reseller doing business in the commonwealth at the rate of 5 per cent of the total amount of rent for each occupancy. No excise shall be imposed if the total amount of rent paid by the occupant is less than $15 per day or its equivalent. The operator or room reseller shall pay the excise to the commissioner at the time provided for filing the return required by section 16 of chapter 62C.

The value of the transfer of any room or rooms bundled as part of a travel package may be determined from the room reseller's books and records that are kept in the regular course of business.

(T) The first paragraph of section 3A of said chapter 64G, as appearing in the 2012 Official Edition, is hereby amended by striking out the first, second and third sentences and inserting in place thereof the following 3 sentences:- A city or town that accepts this section may impose a local excise tax upon the transfer of occupancy of any room or rooms in a bed and breakfast establishment, hotel, lodging house or motel located within the city or town by any operator or room reseller at a rate up to, but not exceeding, 6 per cent of the total amount of rent paid by the occupant for the occupancy, but the city of Boston may impose a local excise upon the transfer of occupancy of any room in a bed and breakfast establishment, hotel, lodging house or motel located within the city by any operator or room reseller at the rate of up to but not exceeding 6.5 per cent of the total amount of rent paid by the occupant for the occupancy. No excise shall be imposed if the total amount of rent paid by the occupant is less than $15 per day or its equivalent or if the accommodation is exempt under section 2. The operator or room reseller shall pay the local excise tax imposed under this section to the commissioner at the same time and in the same manner as the excise tax due the commonwealth.

(U) Said chapter 64G is hereby further amended by striking out sections 4 to 6, inclusive, and inserting in place thereof the following 4 sections:

Section 3B. Notwithstanding any other provision of this chapter, in cases in which occupancy is transferred through the use of a room reseller, the application of the excise shall be as follows: If the room reseller is required to register under section 6 to collect the excise, the room reseller shall collect and pay to the commissioner the excise upon the amount of rent paid by the occupant to the room reseller, less the amount of rent that the reseller has paid to the operator. Whether or not the room reseller is so registered, the operator shall collect and pay to the commissioner the excise upon the amount of rent paid to the operator by the reseller or the occupant.

No assessment shall be made against an operator on the basis of an incorrect remittance of the excise under this chapter by an unaffiliated room reseller and no assessment shall be made against a room reseller on the basis of an incorrect remittance of the excise under this chapter by an unaffiliated operator.

Section 4. Reimbursement for the excise imposed under sections 3 and 3A shall be paid by the occupant or the room reseller to the operator and by the occupant to the room reseller, as the case may be, and each operator and room reseller doing business in the commonwealth shall add to the rent and shall collect from the occupant or the room reseller the full amount of the excise imposed, in accordance with sections 3 and 3A, and that excise shall be a debt to the operator or room reseller, when so added to the rent, and shall be recoverable at law in the same manner as other debts.

Section 5. The amount of the excise collected by the operator or the room reseller under this chapter shall be stated and charged separately from the rent and shown separately on any record thereof at the time the transfer of occupancy is made, or on any evidence of the transfer issued or used by the operator or the room reseller. A room reseller shall not be required to disclose to the occupant the amount of tax charged by the operator. The reseller shall represent to the occupant that the separately stated taxes charged by the reseller include taxes charged by the operator.

Section 6. No person shall operate a bed and breakfast establishment, hotel, lodging house or motel in this commonwealth, or do business as a room reseller in the commonwealth, unless a certificate of registration has been issued to that person in accordance with section 67 of chapter 62C.

(V) Section 7A of said chapter 64G, as appearing in the 2012 Official Edition, is hereby amended by inserting after the word "operator", in line 1 and in line 7, the following words:- or room reseller .

(W) Said chapter 64G is hereby further amended by striking out section 7B and inserting in place thereof the following section:-

Section 7B. Every operator or room reseller who fails to pay to the commissioner any sums required to be paid by this chapter shall be personally and individually liable for those amounts to the commonwealth. The terms "operator" and "room reseller", as used in this section, include an officer or employee of a corporation, or a member or employee of a partnership, who as an officer, employee or member is under a duty to pay over the taxes imposed by this chapter.

(X) Section 12 of said chapter 64G, as so appearing, is hereby amended by inserting after the word "operator", in line 5, the following words:- and each room reseller.

(Y) For purposes of the convention center surcharge imposed by section 9 of chapter 152 of the acts of 1997, as amended, the term "operator" shall mean "operator or room reseller."

(Z) Subsections (P) to (Y), inclusive, shall be effective for transfers of occupancy subject to the excise under chapter 64G of the General Laws, commencing on or after August 1, 2014.

Section___Any revenues generated by Sections_____to_____ of this act shall be used to supplement the funding of the department of veterans' services provided in line item 1410-0400 of this act and shall be expended only for the purposes set forth in line item 1410-0400.

Section___ Section 6 of chapter 115 of the General Laws, as appearing in 2012 Official Edition, is hereby amended by striking the words "seventy five percent" in line 19 and inserting in their place, the words "one hundred percent"


Budget Amendment ID: FY2015-S4-70-R1

Redraft OTH 70

Corrective Amendment

Mr. Brewer moved that the proposed new text be amended moved that the bill be amended in section 2, in item 1410-1616, by striking out the figure “$370,000” and inserting in place thereof the following figure:- “$620,000”; and

in item 1599-0026, by adding the following words:- “; and provided further, that not less than $170,000 shall be expended to the town of Plymouth for revising and updating its Radiological Response and Recovery Plan”; and

in said section 2, in said item 1599-0026, by striking out the figure “$6,400,000” and inserting in place thereof the following figure:- “$8,910,000”; and

in said section 2, in item 2200-0100, by striking out the figure “$28,498,667” and inserting in place thereof the following figure:- “$28,863,667”; and

in said section 2, in item 2200-0112, by inserting after the words "act for fiscal year 2014" the following words:- ", excluding appropriations for earmarks and nonrecurring operating costs"; and

in said section 2, in item 2330-0100, by striking out the figure “$5,214,213” and inserting in place thereof the following figure:- “$5,497,213”; and

in said section 2, in item 2800-0501, by striking out the figure “$14,080,812” and inserting in place thereof the following figure:- “$15,180,812”; and

in said section 2, in item 2810-0100, by striking out the figure “$41,625,332” and inserting in place thereof the following figure:- “$43,177,832”; and

in said section 2, in item 4000-0600 by striking out the figure “$3,142,789,454” and inserting in place thereof the following figure:- “$3,158,615,115”; and

in said section 2, in item 4000-0700 by striking out the figure “$2,347,212,322” and inserting in place thereof the following figure:- “$2,381,520,091”; and

in said section 2, in item 4000-0880, by adding the following words:- “; and provided further, that funds may be expended from this item for health care subsidies provided to eligible individuals under the last paragraph of section 9 of chapter 118E of the General Laws and subsection (7) of section 16D of said chapter 118E”; and

in said section 2, in item 4401-1000, by striking out the words “$130,811 shall be expended for programs operated through the office of refugees and immigrants” and inserting in place thereof the following words:- “$530,811 shall be expended for contracts entered into with the office for refugees and immigrants with whom the department of transitional assistance entered into service agreements in fiscal year 2014;”; and

in said section 2, in said item 4401-1000, by striking out the figure “$4,403,855” and inserting in place thereof the following figure:- “$4,803,855”; and

in said section 2, in item 4512-0200, by striking out the figure “$88,827,334” and inserting in place thereof the following figure:- “$89,342,334”; and

in said section 2, in item 4513-1111, by striking out, the figure “$3,342,958” and inserting in place thereof the following figure:- “$3,842,958”; and

in said section 2, in item 4590-1507, by striking out, the figure “$3,050,000” and inserting in place thereof the following figure:- “$3,300,000”; and

in said section 2, in item 5046-0000, by striking out, the figure “$357,569,145” and inserting in place thereof the following figure:- “$357,969,145”; and

in said section 2, in item 7002-0010, by adding the following words:- “; provided, that not less than $80,000 shall be expended for the Last Mile Broadband planning grant in the town of Falmouth”; and

in said section 2, in said item 7002-0010, by striking out the figure “$1,191,479” and inserting in place thereof the following figure:- “$1,271,479”; and

in said section 2, in item 7002-0020, by striking out the figure “$1,500,000” and inserting in place thereof the following figure:- “$1,890,000”; and

in said section 2, in item 7002-0021, by adding the following words:- “; provided, that not less than $2,014,407 shall be expended for the restoration costs of the Mayflower II to take place through 2020 including a 30 per cent cost contingency on future work to cover unforeseen costs; provided further, that $2,750,000 shall be provided for the maintenance and upgrades to the T-Wharf in the town of Plymouth including, but not limited to, razing the existing T-Wharf structure and constructing a replacement wharf structure in the town of Plymouth”; and

in said section 2, in said item 7002-0021, by striking out the figure $5,000,000 and inserting in place thereof the following figure:- “$8,989,407”; and

in said section 2, in item 7003-1206, by striking out, in line 3, the figure $750,000 and inserting in place thereof the following figure:- “$1,310,000”; and

in said section 2, in item 7004-0099, by adding the following words:- “; and provided further, that the Easton Housing Authority shall receive not less than $50,000 which shall be expended for siding, trim and window replacements to 2 apartment buildings in a 667-1 state public housing development in the town of Easton”; and

in said section 2, in said item 7004-0099 by striking out the figure “$6,460,145” and inserting in place thereof the following figure:- “$6,525,145”; and

in said section 2, in item 7004-0102, by striking out, in line 12, the figure “$40,551,657” and inserting in place thereof the following figure:- “$41,451,657”; and

in said section 2, in item 7004-3036, by striking out the figure “$2,391,992” and inserting in place thereof the following figure:- “$2,791,992”; and

in said section 2, in item 7008-0900, by adding the following words:- “; provided further, that not less than $18,510 shall be expended to support the Monson Bellman in the town of Monson; provided further, that not less than $85,000 shall be expended on playground improvements in the town of Templeton; provided further, that not less than $1,000,000 shall be expended for road and infrastructure improvement for Heritage Museums and Gardens in the town of Sandwich; and provided further, that not less than $500,000 shall be expended for the Sandwich Sports Complex committee for a multi-purpose synthetic turf at DeConto Stadium in the town of Sandwich”; and

in said section 2, in said item 7008-0900, by striking out the figure “$10,933,979” and inserting in place thereof the following figure “$14,047,489”; and

in said section 2, in item 7061-0011, by striking out the words “chapter 70 aid for fiscal year 2015” and inserting in place thereof the following words:- “chapter 70 aid for fiscal year 2016”; and

in said section 2, in said item 7061-0011, as amended by amendment 533, by striking out the words “200 pupils” and inserting in place thereof the following words:- “400 pupils”; and

in said section 2, in item 8324-0000, by striking out the figure “$19,236,873” and inserting in place thereof the following figure:- “$21,336,873”; and

in said section 2, in item 8900-0001, by striking out the figure “$560,181,787” and inserting in place thereof the following figure:- “$562,449,787”; and

in section 2E, in item 1595-6368, by striking out the figure “$389,801,636” and inserting in place thereof the following figure:- “$390,361,636”; and

by striking out section 36; and

by inserting after section 56 the following section:-

“SECTION 56A. Chapter 92 of the General Laws is hereby amended by inserting after section 34C the following section:-

 

Section 34D. Notwithstanding any general or special law or administrative bulletin to the contrary and pursuant to section 34, there shall be established and set up on the books of the commonwealth a separate fund to be known as the Borderland State Park Trust Fund, which shall be used for the purposes of advancing recreational, educational and conservation interests including, but not limited to, the construction and maintenance of facilities and infrastructure improvements for the area within the reservation. The trust shall receive, hold and expend, with the advice of the Borderland advisory council, all fees generated by parking, permits, licenses and all other agreements not currently being directed to the General Fund relating to the use of the park land as authorized by the commission. The department shall not make expenditures from this fund so as to cause the fund to be deficient."; and

in section 84, by striking out, in line 1115, the words “center for health information and analysis” and inserting in place thereof the following words:- “office of Medicaid”; and

by inserting after section 85 the following 2 sections:-

“SECTION 85A. The third paragraph of section 104 of chapter 182 of the acts of 2008 is hereby by striking out, in line 12, the words "General Fund" and inserting in place thereof the following words:- "Blue Hills Reservation Trust Fund established in section 34C of chapter 92 of the General Laws.”

SECTION 85B. The third paragraph of subsection (a) of section 105 of said chapter 182 is hereby by striking out, in line 12, the words "General Fund" and inserting in place thereof the following words:- "Blue Hills Reservation Trust Fund established in section 34C of chapter 92 of the General Laws.”; and

in section 120, by striking out, in lines 1644 and 1645, the words “department of elementary and secondary education” and inserting in place thereof the following words:- “operational services division”; and

by inserting after section 122 the following section:-

SECTION 122A. Notwithstanding any general or special law to the contrary, the Massachusetts Bay Transportation Authority shall ensure the operation of weekend service on the Kingston and Plymouth line on Saturdays and Sundays. The service shall be maintained to and from Kingston and South Station.

in section 123A, inserted by amendment 194, by striking out the words "September 31" and inserting in place thereof the following words:- "September 30"; and

in section 123A, inserted by amendment 659, by striking out the words “that was previously”.

in section 126, by striking out, in line 1689, the words “to 114, inclusive,”.


Budget Amendment ID: FY2015-S4-71

OTH 71

Promoting Rental Housing Stability

Messrs. Tarr, Hedlund and Ross moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new sections:-

“SECTION__. Section 1A of chapter 239 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting at the end thereof the following paragraph:

A lessor of land or tenements used for residential purposes may bring an emergency action to recover possession upon a showing that significant damage to the premises is occurring or is likely to result from continued occupancy of the tenant.  A hearing on such action shall be held within 14 days after the action is initiated.

SECTION__. Section 8A of said chapter 239, as so appearing, is hereby amended by striking the second paragraph in its entirety and inserting in place thereof the following:

Whenever any counterclaim or claim of defense under this section is based on any allegation concerning the condition of the premises or the services or equipment provided therein, the tenant or occupant shall not be entitled to relief under this section unless:

(1) the owner or his agents, servants, or employees, or the person to whom the tenant or occupant customarily paid his rent knew of such conditions before the tenant or occupant was in arrears in his rent;

(2) the tenant, within 7 days of the typical rent payment date, deposited the withheld rent with the clerk to be held in escrow;

(3) the plaintiff does not show that such conditions were caused by the tenant or occupant or any other person acting under his control; except that the defendant shall have the burden of proving that any violation appearing solely within that portion of the premises under his control and not by its nature reasonably attributable to any action or failure to act of the plaintiff was not so caused;

(4) the tenant shows that, upon reasonable notice by the owner, they did not unreasonably deny access to the owner or owner’s representative to make the repairs or alterations;

(5) the premises are not situated in a hotel or motel, nor in a lodging house or rooming house wherein the occupant has maintained such occupancy for less than three consecutive months; and

(6) the plaintiff does not show that the conditions complained of cannot be remedied without the premises being vacated; provided, however, that nothing in this clause shall be construed to deprive the tenant or occupant of relief under this section when the premises are temporarily vacated for purposes of removal or covering of paint, plaster, soil or other accessible materials containing dangerous levels of lead pursuant to section one hundred and ninety-seven of chapter one hundred and eleven.

SECTION__. Said section 8A of said chapter 239, as so appearing, is hereby further amended in the last sentence of the fourth paragraph by striking, in line 74, the word “may” and inserting in place thereof the following word:- “shall”.

SECTION__. Said section 8A of said chapter 239, as so appearing, is hereby further amended by inserting at the end thereof the following paragraph:-

Any rent withheld and placed in escrow with the clerk based on any allegation concerning the condition of the premises or the services or equipment provided therein, shall be released to the owner or owner’s representative within 21 days following cure of the defect for which rent was withheld, provided that the local board of health has inspected the property and certified that the defect has been cured.”


Budget Amendment ID: FY2015-S4-72-R1

Redraft OTH 72

Repealing the Nursing Home Tax

Messrs. Ross, Hedlund and Humason moved that the proposed new text be amended moved that the bill be amended by inserting at the end thereof the following new section:-

“SECTION XX. Section 63 of chapter 118E of the General Laws, as appearing in the 2012 Official Edition, is hereby repealed."


Budget Amendment ID: FY2015-S4-73

OTH 73

Homeless Animal Prevention and Care Fund

Ms. Jehlen, Ms. Candaras, Ms. Chang-Diaz, Ms. Spilka, Messrs. Michael O. Moore and Hedlund, Ms. O'Connor Ives, Messrs. Lewis, Montigny, Brownsberger and Barrett moved that the proposed new text be amended moved that the bill be amended by inserting the following new section:-

"SECTION XX. Section 35WW of Chapter 10 of the Massachusetts General Laws, as so appearing, is hereby amended by adding, after the last sentence, the following: Funds deposited and expended from the Homeless Animal Prevention and Care Fund shall not be assessed any indirect costs.”


Budget Amendment ID: FY2015-S4-74-R1

Redraft OTH 74

Reauthorizing Prescription Coupons

Messrs. Tarr, Hedlund and Ross moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new section:-

“SECTION__. Chapter 139 of the Acts of 2012 is hereby amended by striking Section 226 in its entirety."


Budget Amendment ID: FY2015-S4-75

OTH 75

Blue Star Mothers

Messrs. Pacheco, DiDomenico and Rush moved that the proposed new text be amended moved that the bill be amended by inserting, after section ___, the following new section:-

 

“SECTION ___. Chapter 6 of the General Laws is hereby amended by inserting after section 15OOOOO the following section:-

 

Section 15PPPPP. The governor shall annually issue a proclamation setting apart the month of May as Blue Star Mothers Month, in recognition of the history and contributions of Blue Star Mothers of America, and recommending that said month be observed in an appropriate manner by the people.”