Other Amendments

Budget Amendment ID: FY2016-S3-1

OTH 1

Community Preservation Act-Consolidated Net Surplus

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

"SECTION ___. (a) Notwithstanding any general or special law to the contrary, after complying with clause (a) of 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 2015 by transferring: (i) $25,000,000 to the Massachusetts Community Preservation Trust Fund, established by section 9 of chapter 44B of the General Laws; and (ii) the remaining balance to the Commonwealth Stabilization Fund. (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 transfer shall cause a deficit in any of the funds.

Budget Amendment ID: FY2016-S3-2

OTH 2

Clarifying headlight law as non-surchargeable offense for insurance purposes

Messrs. Tarr, Joyce, Hedlund, Eldridge, Ross, deMacedo, Fattman and Moore and Mrs. L'Italien moved that the proposed new text be amended by inserting, after section ___, the following new section: -:

"SECTION XXXX. Section 15 of chapter 85 of the General Laws, as amended by chapter 481 of the acts of 2014, is hereby further amended by adding the following sentence at the end thereof:-

Notwithstanding any general or special law or regulation to the contrary, a violation of this section shall not be considered as a conviction of a moving violation of the motor vehicle laws or a surchargeable incident or offense under section 113B of chapter 175 or under any merit rating plan or safe driver insurance plan.

SECTION XXXX. The effective date of section XXXX shall be as of April 7, 2015".

Budget Amendment ID: FY2016-S3-2.1

Further OTH 2.1

Clarifying non-surchargeable offense for insurance purposes

Messrs. Hedlund and Fattman moved that the amendment be amended by inserting, after section ___, the following new section: -:

"SECTION XXXX. (a) Section 15 of chapter 85, as amended by chapter 481 of the acts of 2014, is hereby further amended by adding the following sentence at the end thereof:-

(b) Section 7V of chapter 90 is hereby further amended by adding the following new section:-

Notwithstanding any general or special law or regulation to the contrary, a first violation of this section shall not be considered as a conviction of a moving violation of the motor vehicle laws or a surchargeable incident or offense under section 113B of chapter 175 or under any merit rating plan or safe driver insurance plan.

Budget Amendment ID: FY2016-S3-3-R2

2nd Redraft OTH 3

Conservation Land Tax Credit

Messrs. Tarr, Brownsberger and Ross, Ms. O'Connor Ives, Messrs. Downing and Eldridge, Ms. Gobi, Messrs. Humason and deMacedo, Mrs. L'Italien, Messrs. Fattman, Moore and Wolf moved that the proposed new text be amended by inserting after section___, the following new sections:-

"SECTION___. (a) Section 6 (p) (9) of Chapter 62 as appearing in the 2014 offical edition is hereby amended by striking in line 748 the number "$2,000,000" and inserting in place thereof the following number:- "$4,500,000.

SECTION__.(a) Section 38AA(h) of said chapter 63 of the General Laws as appearing in the 2014 official edition is hereby amended by striking out in line 81 the figure “$2,000,000” and inserting in place thereof the following figure:- “$4,500,000.”

Budget Amendment ID: FY2016-S3-4

OTH 4

LLC Filing Fees

Messrs. Tarr and Ross, Ms. O'Connor Ives, Mr. deMacedo, Ms. Gobi and Mr. Fattman moved that the proposed new text be amended by inserting after section___, the following new section:- .

SECTION __. Section 12 of chapter 156C, as appearing in the 2014 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 certificate of organization required by subsection (a) for a limited liability company with 6 employee s or fewer shall be two hundred and fifty dollar. 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: FY2016-S3-5

OTH 5

Expanding the Earned Income Tax Credit

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

SECTION _. Subsection (h) of section 6 of chapter 62, as appearing in the 2012 Official Edition, is hereby amended by striking out the second and third sentences and inserting in place thereof the following sentences:-

The credit allowed by this subsection shall equal the following amounts: (i) for each taxable year beginning on or after January 1, 1997 but before January 1, 2016, 15 per cent of the federal credit received by the taxpayer for the taxable year; (ii) for each taxable year beginning on or after January 1, 2016 but before January 1, 2017, 24 per cent of the federal credit received by the taxpayer for the taxable year; (iii) for each taxable year beginning on or after January 1, 2017 but before January 1, 2018, 27 per cent of the federal credit received by the taxpayer for the taxable year; (iv) for each taxable year beginning on or after January 1, 2018 and thereafter, 30 per cent of the federal credit received by the taxpayer for the taxable year. With respect to a person who is a nonresident for all or part of the taxable year, the credit shall be limited to the amount specified in the preceding sentence, multiplied by a fraction the numerator of which shall be the earned income of the nonresident from Massachusetts sources and the denominator of which shall be the earned income of the nonresident from all sources.

Budget Amendment ID: FY2016-S3-6

OTH 6

Expand Earned Income Tax Credit and Increase Personal Exemptions

Messrs. Rodrigues, Downing and Brownsberger, Ms. Chang-Diaz, Messrs. Keenan and Pacheco moved that the proposed new text be amended by inserting after section 31 the following 5 sections:-

“SECTION 31A. Subparagraph (1) of paragraph (b) of part B of section 3 of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out clause (A) and inserting in place thereof the following clause:-

(A) a personal exemption of $4,800 for tax years beginning on or after January 1, 2016;.

SECTION 31B. Subparagraph (1A) of said paragraph (b) of said part B of said section 3 of said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in place thereof the following clause:-

(A)a personal exemption of $7,400 for tax years beginning on or after January 1, 2016;.

SECTION 31C. Subparagraph (2) of said paragraph (b) of said part B of said section 3 of said chapter 62, as so appearing, is hereby amended by striking out clause (A) and inserting in place thereof the following clause:-

(A) a personal exemption of $9,600 for tax years beginning on or after January 1, 2016;.

SECTION 31D. Section 4 of said chapter 62, as so appearing, is hereby amended by striking out subsection (b) and inserting in place thereof the following subsection:-

(b) Part B taxable income shall be taxed at a rate of 5.15 per cent for tax years beginning on or after January 1, 2016.

SECTION 31E. Subsection (h) of section 6 of said chapter 62, as so appearing, is hereby amended by striking out the second and third sentences and inserting in place thereof the following 2 sentences:- The credit allowed by this subsection shall equal the following amounts: (i) for the taxable year beginning on January 1, 2015, 18 per cent of the federal credit received by the taxpayer for the taxable year; (ii) for the taxable year beginning on January 1, 2016, 21 per cent of the federal credit received by the taxpayer for the taxable year; and (iii) for each taxable year beginning on or after January 1, 2017, 22.5 per cent of the federal credit received by the taxpayer for the taxable year. With respect to a person who is a nonresident for all or part of the taxable year, the credit shall be limited to the amount specified in the preceding sentence, multiplied by a fraction the numerator of which shall be the earned income of the nonresident from Massachusetts sources and the denominator of which shall be the earned income of the nonresident from all sources.”; and

by inserting after section 106 the following 2 sections:-

“SECTION 106A. Section 31E shall take effect as of January 1, 2015 for the tax years beginning on January 1, 2015.

SECTION 107A. Sections 31A to 31D, inclusive, shall take effect on January 1, 2016 for the tax years beginning on January 1, 2016.”.

Budget Amendment ID: FY2016-S3-7-R1

Redraft OTH 7

Massachusetts hosting an Olympic Games

Mr. Tarr, Ms. Gobi, Mr. Montigny, Ms. Flanagan and Mr. Humason moved that the proposed new text be amended by inserting after section 105 the following section:-

“SECTION 105A. Notwithstanding any general or special law to the contrary, no agency as defined in section 14C of chapter 7 of the General Laws or other entity created by the general court shall expend any state funds, except for the purpose of analysis and due diligence, or incur any liability, indebtedness or obligation, by guaranty, indemnification agreement, bond undertaking or otherwise, for the purpose of procuring, hosting, aiding, facilitating, or remediating the effects of, hosting the Games of the XXXIII Olympiad in 2024 unless the general court enacts a special act authorizing the expenditure of state funds for such purposes following at least 1 public hearing conducted by the house and senate committees on ways and means acting individually or jointly. The committees may conduct more than 1 public hearing in geographically diverse locations within the commonwealth. Nothing in this section shall be interpreted to waive any other requirement for appropriation or approval in any law, rule or regulation.”

Budget Amendment ID: FY2016-S3-8

OTH 8

Super Research and Development Tax Credit

Messrs. Tarr, Ross, deMacedo, Moore and Fattman moved that the proposed new text be amended by inserting, after section __, the following new section:-

“SECTION__. Section 38 of Chapter 63 as appearing in the 2014 official edition is hereby amended by inserting at the end thereof the following new section:-

Super Research and Development Tax Credit

Section 1. A business corporation or taxpayer that qualifies for the research expense tax credit allowed under section 38M of this Chapter and 830 CMR 63.38M.1 is allowed an additional credit against the tax due under this section equal to the excess, if any, of qualified research expenses for the taxable year over the super credit base amount. For purposes of this section, "super credit base amount" means the average amount spent on qualified research expenses by the taxpayer in the 5 taxable years immediately preceding the effective date of this section, increased by 50%. For purposes of this section, "qualified research expenses" has the same meaning as under 830 CMR 63.38M.1 but applies only to expenditures for research conducted in this State.

Section 2. The credit allowed under this section is limited to 50% of the taxpayer's tax due after the allowance of any other credits taken pursuant to this chapter.

Section 3. A business corporation or taxpayer entitled to a credit under this section for any taxable year may carry over and apply to the tax due for any one or more of the next succeeding 5 taxable years the portion, as reduced from year to year, of any unused credit, but in no event may the credit applied in any single year exceed 50% of the taxpayer's tax due after the allowance of any other credits taken pursuant to this chapter

Section 4. The credit provided by this section may not be used to reduce the business corporation or taxpayer's tax liability under this section to less than the amount of the taxpayer's tax due in the preceding taxable year after the allowance of any credits taken pursuant to this chapter.

Section 5. In the case of corporations filing a combined return, a credit generated by an individual member corporation under the provisions of this section must first be applied against the tax due attributable to that company under this Part. A member corporation with an excess research and development credit may apply its excess credit against the tax due of another group member to the extent that that other member corporation can use additional credits under the limitations of subsection 4. Unused, unexpired credits generated by a member corporation may be carried over from year to year by the individual corporation that generated the credit, subject to the limitation in subsection 3.

Budget Amendment ID: FY2016-S3-9

OTH 9

Eastham Pipe Easement

Mr. Wolf moved that the proposed new text be amended by adding the following new section:

Section XX. Notwithstanding the provisions of sections 34 to 37 of Chapter 7C of the General Laws, the commissioner of capital asset management and maintenance, in consultation with the commissioner of conservation and recreation, may grant two subsurface easements upon a certain parcel of land, currently under the care and control of the department of conservation and recreation and held for conservation and recreation purposes to the Town of Eastham to be used for the purposes of the installation, maintenance, repair and replacement of municipal water distribution systems subject to the requirements of sections 2 through 5 and to such additional terms and conditions consistent with this act as the commissioner of capital asset management and maintenance may prescribe in consultation with the commissioner of conservation and recreation. The town’s easement rights, including for the installation, maintenance and repair of infrastructure, shall not limit, restrict or close access to the Cape Cod Rail Trail for any period of time, except as approved in writing by the department of conservation and recreation in its sole discretion. The two easement areas , collectively contain 20,950 sq. ft., more or less, and are shown on “Inset Plan A” and “Inset Plan B” on a plan of land entitled “Contract 2 Water Supply Wells, Control Building, & Piping, Eastham, MA.” The Division shall prepare a survey sufficient for recording at the Barnstable Registry of Deeds. Prior to finalizing the transaction or making the conveyance authorized herein, the division of capital asset management and maintenance may make minor modifications to the area and plan in order to carry out the purposes of this act.

An independent appraisal of the fair market value and value in use of the easements described in section 1 shall be prepared in accordance with the usual and customary professional appraisal practices by a qualified appraiser commissioned by the commissioner of capital asset management and maintenance. Consideration for the grant of the above-described easements shall be the full and fair market value or the value in proposed use, whichever is greater, as determined by the commissioner of capital asset management, and calculated with regard to its full development potential as assembled with other lands owned or otherwise controlled by the grantee. The commissioner of capital asset management and maintenance shall submit the appraisal or appraisals to the inspector general for his or her review and comment. The inspector general shall review and approve the appraisal or appraisals, and the review shall include an examination of the methodology utilized for the appraisal or appraisals. The inspector general shall prepare a report of his or her review and file the report with the commissioner of capital asset management and maintenance for submission by said commissioner to the house and senate committees on ways and means and the joint committee on state administration and regulatory oversight. Said commissioner shall submit copies of the appraisals, and the inspector general’s review and approval and comments, if any, to the house and senate committees on ways and means and the joint committee on state administration and regulatory oversight at least 15 days prior to the execution of documents effecting the transfers described in section 1.

To ensure a no-net-loss of lands protected for natural resource purposes, the grantee also shall compensate the commonwealth for the interest in land described in section 1 through the transfer to the department of conservation and recreation of land, an interest of land or funding for the acquisition of land or an interest therein equal to or greater than the resource value of the land described in section 1 and the highest appraised value as determined under section 2. The fair market value of any land or interest in land proposed to be conveyed by the grantee to the department shall be included within the appraisal prepared under section 2. The land, interest in land, or funding must be acceptable to the department of conservation and recreation; and any land or interest in land, whether conveyed by the grantee or acquired by the department, shall be permanently held and managed for conservation and recreation purposes by the department. Should the appraised value of any land or interests in land be determined to be greater than the appraised value of the interests in land described in section 1, the commonwealth shall have no obligation to pay the difference to the grantee. All payments paid to the commonwealth as a result of the conveyances or grants authorized by this act shall be deposited in the Conservation Trust established in section 1 of chapter 132A of the General Laws.

The grantee shall assume all costs associated with engineering, surveys, appraisals, deed preparation and other expenses deemed necessary by the commissioner of capital asset management and maintenance to execute the conveyances authorized by this act.

No instrument executed pursuant to this act shall be valid unless it provides that the easements shall be used solely for the purposes described in section 1. The instrument authorized in section 1 shall include a reversionary clause that stipulates the property shall revert to the commonwealth and be assigned to the care, custody and control of the department of conservation and recreation, upon such terms and conditions as the commissioner of capital asset management and maintenance may determine, if the property ceases to be used for the express purposes authorized in this act. If any interest reverts to the commonwealth, any further disposition shall be subject to sections 34 to 37, inclusive, of chapter 7C of the General Laws and the prior approval of the General Court.

Budget Amendment ID: FY2016-S3-10

OTH 10

Eastham/High School Easement

Mr. Wolf moved that the proposed new text be amended by adding the following new section:

Section XX. The Nauset Regional School District (hereinafter, the "District") may grant to the Town of Eastham (hereinafter, the "Town") a perpetual, assignable easement, to run with the land, over a certain parcel of land which is a portion of the land owned by the District and acquired for school purposes, located at 100 Cable Road, Eastham, Massachusetts and more particularly described in a deed recorded with the Barnstable County Registry of Deeds at Book 1393, Page 881. The easement shall include the right in the Town to retain groundwater monitoring well(s) and drinking water supply wells on said parcel for all purposes and uses incidental thereto along with any necessary appurtenances, may grant to the Town the rights of access, installation, operation, maintenance, repair, removal and control thereof, as well as rights of entry upon and passage over the parcel from time to time for all purposes stated in the grant of easement and uses incidental thereto, and may grant to the Town all reasonable rights of ingress and egress across adjoining lands owned by the District as may be necessary for the exercise of the rights granted. The Town shall indemnify and hold harmless the District from and against any loss, damage or liability arising out of the Town's exercise of the rights and easement, and shall provide to the District, potable water needs for ninety-nine (99) years at no additional cost. The easement shall be subject to the right expressly reserved by the District to continue to use the parcel for all purposes not adverse to the rights granted by this Act.

The easement is shown on a plan of land entitled "Plan of Utility Easement at Nauset Regional High School" prepared by: Coastal Engineering Company, dated October 28, 2011 to be recorded in the Barnstable County Registry of Deeds.

Budget Amendment ID: FY2016-S3-11

OTH 11

State House Tourism Enhancement

Mr. Rodrigues moved that the proposed new text be amended by inserting, after ____, the following section:-

“SECTION__. Notwithstanding any general or special law to the contrary, there is hereby established a commission to research and assess opportunities to enhance tourism at the State House. The commission shall examine and determine if there are ways to increase retail sales through the State House bookstore and other gift kiosks. The commission shall consist of: the secretary of the commonwealth or a designee, who shall serve as chair; the commissioner of conservation and recreation or a designee; the secretary of housing and economic development or a designee; 2 members of the house of representatives, 1 of whom shall be appointed by the minority leader; 2 members of the senate, 1 of whom shall be appointed by the minority leader; the superintendent of state buildings or a designee, and 3 persons to be appointed by the governor. The commission shall commence within 2 weeks of the effective date of this act and shall meet at least four times. Within 12 months of passage of this bill, the Commission shall present a report on its findings and recommendations.".

Budget Amendment ID: FY2016-S3-12

OTH 12

Abolishing the Death Tax

Messrs. Fattman, Tarr, deMacedo and Ross moved that the proposed new text be amended by adding the following section XX; "Chapter 65C of the General Laws, as appearing in the 2014 Official Edition, is hereby repealed"

Budget Amendment ID: FY2016-S3-13

OTH 13

Cranberry Industry Task Force

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

"SECTION __. Notwithstanding any general or special law or regulation to the contrary, there shall be a cranberry industry revitalization task force which shall consist of the following members: 3 representatives from the Cape Cod Cranberry Growers’ Association who shall be appointed by the governor from a list of 6 names submitted by said Association; 1 representative of Ocean Spray Cranberries, Inc., who shall be appointed by the governor; 1 representative of an independent cranberry handler company, who shall be appointed by the governor; 1 researcher from the University of Massachusetts Cranberry Station, who shall be appointed by the governor; the secretary of Energy and Environmental Affairs or his designee; the commissioner of Agricultural Resources or his designee; 1 agricultural economist, who shall be appointed by the commissioner of Agricultural Resources; the commissioner of Energy Resources or his designee; the commissioner of Environmental Protection or his designee; the commissioner of the Department of Fish and Game or his designee; 3 members of the house of representatives, 1 of whom shall be appointed by the minority leader and 2 of whom shall be appointed by the speaker of the house; and 3 members of the senate, 1 of whom shall be appointed by the minority leader and 2 of whom shall be appointed by the president of the senate. The task force shall be chaired jointly by the secretary of Energy and Environmental Affairs and the commissioner of Agricultural Resources, or their designees.

The task force shall investigate short and long-term solutions to preserving and strengthening the cranberry industry in Massachusetts. The investigation shall examine methods to promote innovation in, and the revitalization of, the Massachusetts cranberry farming community including, without limitation, the impact of increased fixed costs borne by the cranberry growing community, alternative and renewable energy uses for growers and an investigation of the unique geography, culture and needs of the Massachusetts cranberry industry.

The task force shall submit its findings, together with drafts of recommended legislation, if any, to the clerks of the senate and house of representatives, the chairs of the joint committee on environment, natural resources and agriculture, and the senate and house committees on ways and means not later than February 1, 2016."

Budget Amendment ID: FY2016-S3-14

OTH 14

Domestic Workers Definition

Mr. Wolf moved that the proposed new text be amended by adding the following new section:

Section XX. Section 190(a) of said chapter 149, as appearing in section 3 of chapter 148 of the acts of 2014, is hereby amended by striking out the definition of “Domestic worker” and inserting in place thereof the following:-

“Domestic worker”, an individual or employee who is paid by an employer to perform work of a domestic nature within a household including, but not limited to: (i) housekeeping; (ii) house cleaning; (iii) home management; (iv) nanny services; (v) caretaking of individuals in the home, including sick, convalescing and elderly individuals; (vi) laundering; (vii) cooking; (viii) home companion services; and (ix) other household services for members of households or their guests in private homes; provided, however, that “domestic worker” shall not include: (i) a personal care attendant, or (ii) an individual whose vocation is not childcare and whose services for the employer primarily consist of childcare on a casual, intermittent and irregular basis for 1 or more family or household members.

Budget Amendment ID: FY2016-S3-15-R1

Redraft OTH 15

Earned Sick Time Implementation Delay

Messrs. Humason, Tarr, Moore, Rodrigues, Hedlund, Ross, deMacedo and Fattman moved that the proposed new text be amended by inserting after, section xx, the following new section:-

"SECTION XX. No employer who violates the provisions of 940 C.M.R. 33.00 as promulgated in accordance with M.G.L c.148, §148C, prior to December 31, 2015, shall be punishable under paragraphs (1), (2), (4), (6) and (7) of subsection (b) of M.G.L c. 149, §27C(b) and to §150. "

Budget Amendment ID: FY2016-S3-16

OTH 16

Electric Rebates

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

" SECTION XX. Notwithstanding any general or special law to the contrary, the department of public utilities shall require each electric distribution company to refund or give credits to customers impacted by the bill recalculation provision, established in Pricing and Procurement of Default Service, D.T.E. 99-60-A (2000) and D.T.E. 99-60-B (2000), between November 1, 2014 and April 13, 2015."

Budget Amendment ID: FY2016-S3-17

OTH 17

Historic Tax Credits

Messrs. Moore and Tarr, Ms. Gobi, Ms. O'Connor Ives and Mrs. L'Italien moved that the proposed new text be amended by inserting, after section ____, the following two sections:-

“SECTION _____. Section 6J of chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in line 39, the figure “50,000,000” and inserting in place thereof the following figure:- “75,000,000”.

SECTION _____. Section 38R of chapter 63 of the General Laws, as so appearing, is hereby amended by striking out, in line 37, the figure “50,000,000” and inserting in place thereof the following figure:- “75,000,000”.”

Budget Amendment ID: FY2016-S3-18

OTH 18

Minimum Wage Report

Messrs. Tarr, Ross, deMacedo and Fattman moved that the proposed new text be amended by inserting after Section __, the following section:-

SECTION __. The secretary of labor and workforce development, in conjunction with the director of unemployment insurance, shall perform a study evaluating the effect of chapter 144 of the acts of 2014 on unemployment rates in the commonwealth. In conducting the study, the secretary shall consult with the department of revenue, the division of labor standards and representatives of business owners across the commonwealth including the National Federation of Independent Business, the Associated Industries of Massachusetts, the Retailers Association of Massachusetts, and the Massachusetts Taxpayers Foundation. The secretary shall file a report with the clerks of the House of Representatives and Senate on or before September 1 2015. The report shall include legislative recommendations regarding changes to said chapter 144 to lessen any negative impacts the legislation has had on unemployment rates.

Budget Amendment ID: FY2016-S3-19

OTH 19

Corporate Minimum Tax

Messrs. Tarr, Ross and deMacedo, Ms. Gobi and Mr. Moore moved that the proposed new text be amended by inserting, after section__, the following new section:-

“SECTION__. Section 39 of chapter 63 of the General Laws, as appearing in the 2014 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: FY2016-S3-20-R1

Redraft OTH 20

Minimum Simplification

Messrs. Rodrigues and Moore moved that the proposed new text be amended by inserting, after section 33, the following section:-

“SECTION 33A. Said chapter 62C is hereby further 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 administrative actions as are necessary to comply with federal requirements that states 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 single providers and consolidated providers to make software and services available to remote sellers; (iii) ensuring that not more than 1 audit be performed or required for all state and local taxing jurisdictions within the commonwealth; and (iv) requiring that not more than 1 sales and use tax return per month be filed with the department of revenue by a remote seller or a single or consolidated provider on behalf of such remote seller.

The procurement rules in the state procurement regulations shall not apply to the certification process for software providers.”; and

by inserting after section 59 the following section:-

“SECTION 59A. Notwithstanding any general or special law to the contrary, 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 a remote seller, or a single or consolidated provider acting on behalf of a remote seller. The commissioner of revenue shall establish rules and regulations relating to the assessment, collection and enforcement of this tax.”

Budget Amendment ID: FY2016-S3-21

OTH 21

Substance Abuse Prevention and Treatment Trust Fund and Surcharge

Messrs. Joyce and Moore moved that the proposed new text be amended by inserting at the end thereof the following new sections:

SECTION __. Chapter 369 of the Acts of 2012, is hereby amended by striking out “and thereby make this law revenue neutral.”

SECTION __. Chapter 369 of the Acts of 2012 is hereby further amended by inserting at the end thereof the following new section:-

Section __. Medical marijuana treatment centers shall pay a surcharge of 4% of its gross revenues to the Department of Revenue. The revenue from this surcharge shall be deposited into the Substance Abuse Prevention and Treatment Trust Fund, created under Section 18(a) of this Chapter.

And by inserting at the end thereof the following new section:

SECTION __. Chapter 369 of the Acts of 2012 is hereby amended by inserting at the end thereof the following new section:-

Section 18(a) There shall be established and set upon the books of the commonwealth a separate fund to be known as the Substance Abuse Prevention and Treatment Trust Fund to be expended, without further appropriation, by the department of public health. The fund shall consist of revenues collected by the commonwealth including: (1) any revenue collected from dispensary surcharges, meals tax, or sales tax collections from the sale of any product purchased at a medical marijuana dispensary; (2) any revenue from appropriations or other monies authorized by the general court and specifically designated to be credited to the fund; (3) any fines and penalties allocated to the fund under the General Laws; (4) any funds from public and private sources such as gifts, grants and donations to further community-based prevention activities; (5) any interest earned on such revenues; and (6) any funds provided from other sources.

The commissioner of public health, as trustee, shall administer the fund. The commissioner, in consultation with the Bureau of Substance Abuse Services established, shall make expenditures from the fund consistent with subsections (d) and (e); provided, that not more than 15 per cent of the amounts held in the fund in any 1 year shall be used by the department for the combined cost of program administration, technical assistance to grantees or program evaluation.

(b) Revenues deposited in the fund that are unexpended at the end of the fiscal year shall not revert to the General Fund and shall be available for expenditure in the following fiscal year.

(c) All expenditures from the Substance Abuse Prevention and Treatment Trust Fund shall support the state’s efforts to prevent and treat substance abuse, as defined by the Bureau of Substance Abuse Services.

(d) The commissioner shall annually award not less than 50 per cent of the Substance Abuse Prevention and Treatment Trust Fund through a competitive grant process to municipalities, community-based organizations, health care providers, regional-planning agencies, and health plans that apply for the implementation, evaluation and dissemination of substance abuse prevention and treatment. Substance abuse prevention and treatment shall include, but not be limited to, (1) education; (2) community outreach; (3) direct treatment. To be eligible to receive a grant under this subsection, a recipient shall be: (1) a municipality or group of municipalities working in collaboration; (2) a non-profit community-based organization; (3) a community-based organization working in collaboration with 1 or more municipalities; (4) a health care provider or a health plan working in collaboration with 1 or more municipalities and a community-based organization; or (5) a regional planning agency. Expenditures from the fund for such purposes shall supplement and not replace existing local, state, private or federal public health-related funding; or a community-based organization or group of community-based organizations working in collaboration. The commissioner may expend up to 25 per cent of the Substance Abuse Prevention and Treatment Trust Fund for substance abuse prevention and treatment initiatives through the Department of Public Health.

(e) A grant proposal submitted under subsection (d) shall include, but not be limited to: (1) a plan that defines specific goals for the prevention and treatment of substance abuse; (2) the programs the applicant shall use to meet the goals; (3) a budget necessary to implement the plan, including a detailed description of any funding or in-kind contributions the applicant or applicants will be providing in support of the proposal; (4) any other private funding or private sector participation the applicant anticipates in support of the proposal; (5) a commitment to include women, racial and ethnic minorities and low income individuals; and (6) the anticipated number of individuals that would be affected by implementation of the plan.

Priority may be given to proposals in a geographic region of the state with a higher than average prevalence of substance abuse, as determined by the commissioner of public health, in consultation with the Bureau of Substance Abuse Services. If no proposals were offered in areas of the state with particular need, the department shall ask for a specific request for proposal for that specific region. If the commissioner determines that no suitable proposals have been received, such that the specific needs remain unmet, the department may work directly with municipalities or community-based organizations to develop grant proposals.

The department of public health shall, in consultation with the Bureau of Substance Abuse Services, develop guidelines for an annual review of the progress being made by each grantee. Each grantee shall participate in any evaluation or accountability process implemented or authorized by the department.

(f) The department of public health shall, annually on or before January 31, report on expenditures from the Substance Abuse Prevention and Treatment Trust Fund. The report shall include, but not be limited to: (1) the revenue credited to the fund; (2) the amount of fund expenditures attributable to the administrative costs of the department of public health; (3) an itemized list of the funds expended through the competitive grant process and a description of the grantee activities; and (4) the results of the evaluation of the effectiveness of the activities funded through grants.. The report shall be provided to the chairpersons of the house and senate committees on ways and means and the joint committee on public health and shall be posted on the department of public health’s website.

(g) The department of public health shall, under the advice and guidance of the Bureau of Substance Abuse Services, annually report on its strategy for administration and allocation of the fund, including relevant evaluation criteria. The report shall set forth the rationale for such strategy, including, but not limited to: (1) a list of the substances most commonly abused in the commonwealth; (2) information regarding the geographic distribution of substance abuse in the commonwealth (3) a list of the most prevalent co-occurring health conditions in the commonwealth, including the co-occurrence of mental illness and substance abuse; and (4) a list of evidence-based or promising community-based programs related to the conditions identified in clauses (1) and (2). The report shall recommend specific areas of focus for allocation of funds. If appropriate, the report shall reference goals and best practices established by the Substance Abuse and Mental Health Services Administration and the Centers for Disease Control and Prevention.

(i) The department of public health shall promulgate regulations necessary to carry out this section.

Budget Amendment ID: FY2016-S3-22

OTH 22

Volunteer Firefighters Local Option Tax Exemption

Mr. Rodrigues, Ms. Gobi and Mr. Moore moved that the proposed new text be amended by inserting, after section__, the following new section: -

SECTION__. Chapter 59 of the General Laws is hereby amended by adding the following new section:-

SECTION 95. (a) Notwithstanding any general or special law to the contrary, any city, town or district which accepts the provisions of this section in the manner provided in section 4 of chapter 4 may establish a program for volunteer, call or auxiliary firefighters or volunteer, call or auxiliary emergency medical technicians of such city, town or district to reduce the real property tax obligations of such volunteers in exchange for their volunteer services. Any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled; provided, however, that no reduction of a real property tax bill shall be granted which exceeds $2,500 in a tax year.

(b) The city or town shall maintain a record for each program participant including, but not limited to, the total amount by which a tax obligation thereof has been reduced and the criteria used to determine such tax reduction. The town shall provide a copy of such record to the assessor so that the participant’s tax bill reflects the reduced rate. The town shall also provide a copy of such record to the program participant receiving the reduced tax rate prior to the issuance of the actual tax bill. Such cities, towns and districts shall have the power to adopt rules and procedures to implement this section in any way consistent with the intent of this section.

(c) In no instance shall the amount by which a person's property tax liability is reduced in exchange for the provision of services as a volunteer, call or auxiliary firefighter or volunteer, call or auxiliary emergency medical technician be considered income, wages, or employment for purposes of taxation as provided in chapter 62, for the purposes of withholding taxes as provided in chapter 62B, for the purposes of workers' compensation as provided in chapter 152 or any other general law to the contrary. A person participating in the program authorized by section (a) shall be a public employee for the purposes of chapter 258 of the General Laws.

(d) A city, town or district that has accepted this section may in the same manner revoke its acceptance.

Budget Amendment ID: FY2016-S3-24

OTH 24

An Update to Chapter 237 of the Acts of 2014

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

"SECTION ____. (a) mass development in consultation with the secretary of transportation, the secretary of energy and environmental affairs, the seaport advisory council, New Bedford harbor development commission and other appropriate public and private stakeholders shall, not later than December 31, 2015, submit a detailed report for expanding the use of the New Bedford state pier for water-dependent cargo, short sea shipping, marine transportation, cruise facilities, nonwater-dependant uses related to tourism and economic development, potential redevelopment and creation of a mixed use facility to include commercial uses, retail, restaurants, and public event space.

The report shall include an analysis of the following areas:

(1) Recommendations to expand water dependent uses, public uses and non-water dependent uses, with particular emphasis on increasing public access to the waterfront without significant interference to maritime industries;

(2) The marketplace for parties who may be interested in redeveloping the pier as a mixed-use facility;

(3) A breakdown of the current rents paid at the pier, a comparison to current market rates, and any reasons for discrepancies in the amount of rent paid for space;

(4) An in depth analysis of the redevelopment of other local, state and federal government owned maritime facilities into mixed use facilities while still maintaining a maritime presence, including, but not limited to, consideration of facilities in New York City, Boston, San Francisco, and areas with similar characteristics to the New Bedford state pier;

(5) Recommendations accompanied by a detailed analysis concerning the future governance of the state pier with possible options to include, without limitation, the feasibility of establishing a port authority structure that includes local and state appointees;

(6) Revitalizing the pier through the issuance of a request for proposals including a discussion of what should be included in proposals; and

(7) Information collected pursuant to subparagraph (b) of this section.

(b) In gathering information for report submission pursuant to subparagraph (a) of this section, mass development shall hold at least one community meeting in New Bedford regarding possible approaches for revitalizing the state pier. Such public forum shall be chaired by the state senator from the second Bristol and Plymouth district as well as the state representative from the thirteenth Bristol district. Mass development shall provide adequate notice through public media to residents of New Bedford of a state pier community meeting at least 30 days prior to the meeting."

Budget Amendment ID: FY2016-S3-25

OTH 25

Medical Marijuana Sales Tax Clarification

Messrs. Joyce, Lewis and Moore moved that the proposed new text be amended by inserting at the end thereof the following new sections:

SECTION __. Chapter 369 of the Acts of 2012, is hereby amended by striking out “and thereby make this law revenue neutral.”

SECTION __. Chapter 369 of the Acts of 2012 is hereby further amended by inserting at the end thereof the following new section:-

Section __. Medical marijuana shall not be considered a medicine under section 6(L) of chapter 64H of the General Laws .

Budget Amendment ID: FY2016-S3-26

OTH 26

Medical Marijuana Edibles Tax Clarification

Messrs. Joyce, Lewis and Moore moved that the proposed new text be amended by inserting at the end thereof the following new sections:

SECTION __. Chapter 369 of the Acts of 2012, is hereby further amended by striking out “and thereby make this law revenue neutral.”

SECTION __. Chapter 369 of the Acts of 2012 is hereby amended by inserting at the end thereof the following new section:-

Section __. Any food or beverage that contains marijuana or marijuana derivatives shall not be exempt from the sales tax under Section 6 of Chapter 64H of the General Laws, and shall be subject to any applicable local option meals excise under Chapter 64L of the General Laws.

Budget Amendment ID: FY2016-S3-28

OTH 28

Local Commissions on Disability

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

"SECTION XX. Chapter 30A of the General Laws is hereby amended by striking out subsection (e) of section 20, as amended by Chapter 485 of the acts of 2014, and inserting in place thereof the following subsection:-

"(e) A local commission on disability may by majority vote of the commissioners at a regular meeting authorize remote participation applicable to a specific meeting or generally to all of the commission’s meetings. If a local commission on disability is authorized to utilize remote participation, a physical quorum of that commission’s members is not required to be present at the meeting location; provided, however, that the chair or, in the chair’s absence, the person authorized to chair the meeting, must be physically present at the meeting location. The commission shall comply with all other requirements of law and regulation."

Budget Amendment ID: FY2016-S3-29-R1

Redraft OTH 29

Municipality Reimbursement

Mr. Rodrigues moved that the proposed new text be amended by inserting, after section 105, the following section:-

"SECTION105A. Notwithstanding any general or special law to the contrary, the department of energy resources shall expend an amount not to exceed $3,000,000 in fiscal year 2016, from the RGGI Auction Trust Fund established in section 35II of chapter 10 of the General Laws for reimbursement to a municipality in which the property tax receipts from an electric generating station including, for the purposes of this clause, payments in lieu of taxes and other compensation specified in an agreement between a municipality and an affected property owner, are reduced due to a reduction in capacity factor, occurring after July 1, 2012, at a dual coal and oil fired facility of at least 50 per cent from the average capacity factor of the previous 10 years, if such action also reduces the commonwealth’s greenhouse gas emissions from the electric generator sector under the goals established under chapter 21N of the General Laws; provided, however, that the amount of such reimbursement shall be determined by calculating the difference between the amount of the tax receipts, including payments in lieu of taxes or other compensation paid by the electric generating station in the current tax year and the amount of the tax receipts, including payments in lieu of taxes or other compensation paid by the electric generating station in the year prior to the full or partial decommissioning or other change in operating status of the facility; provided further, that reimbursement shall not be made if, in a tax year, the aggregate amount paid to a municipality by the owner of an electric generating station including, but not limited to, payments in lieu of taxes and other compensation, exceeds the aggregate amount paid to that municipality by that owner in the year prior to the full or partial decommissioning or other change in operating status of the facility; provided, further, that not later than December 31, 2015, a municipality in which the property tax receipts from an electric generating station are reduced due to a reduction in capacity factor, shall submit a report to the joint committee on telecommunications, utilities and energy detailing the need for such reimbursements and the impact of receiving or not receiving such reimbursement on said municipality. Payments from the fund shall be prioritized so that the first payments from the fund shall be made to municipalities under this section."

Budget Amendment ID: FY2016-S3-30

OTH 30

Health Care Reform Trust Fund

Messrs. Rodrigues and Moore, Ms. Gobi, Messrs. Barrett, Lewis and Eldridge and Mrs. L'Italien moved that the proposed new text be amended be amended by inserting, after section__, the following section:-

“SECTION__. Notwithstanding any general or special law to the contrary, there shall be established and set up on the books of the commonwealth as a separate fund to be known as the Medicaid and Health Care Reform FMAP Trust Fund. The fund shall consist of any funds that may be appropriated or transferred for deposit into the trust fund, interest earned on such revenues, and other sources. The comptroller shall deposit an amount to the fund determined by secretary of administration and finance that is equivalent to the additional Medicaid and Children’s Health Insurance Program funding provided by the federal government pursuant to the increased federal Medicaid assistance percentage pursuant to the Sections 2001 and 2101 of the Patient Protection and Affordable Care Act of 2010 and as further addressed in Section 1201 of the Health Care and Education Reconciliation Act of 2010. The fund shall be used for the following purposes: (1) to support the financing of health insurance coverage for low-income Massachusetts residents, including MassHealth, other state health insurance programs and insurance offered through the commonwealth’s health insurance exchange and (2) to improve Medicaid reimbursement to health care providers. The secretary of administration and finance shall administer the fund. No later than January 31 of each year, the secretary, in consultation with the executive office of health and human services, the commonwealth health insurance connector authority, healthcare providers participating in the Medicaid program, and consumer representatives, shall submit a report to the house and senate ways and means committees and the joint committee on health care financing that includes the current funding available in the fund, the funding estimated to be deposited through the end of the current and subsequent fiscal year, estimated expenditures from the fund, and recommendations for transferring such funds to other state accounts and funds in a manner consistent with the purpose of the fund.”

Budget Amendment ID: FY2016-S3-31

OTH 31

Massachusetts Convention Center Authority Naming Rights

Messrs. Montigny and Moore moved that the proposed new text be amended by inserting after section ___, the following new section:-

"SECTION ___. Chapter 195 of the acts of 2014 is hereby amended by inserting after section 3 the following section:

SECTION 3A. (a) Notwithstanding any general or special law to the contrary, the Authority shall issue within 180 days after enactment of this act a request for proposals for a minimum of 120 days to sell, license or rent naming or sponsorship rights including but not limited to whole building naming rights for all buildings, facilities, parking garages, function rooms and public areas or other assets operated and owned by the authority. The Authority shall preserve the name John B. Hynes Veterans Memorial Convention Center at its already named facility. Nothing in this section shall prohibit the selling, licensing or rental of other sponsorship rights at the John B. Hynes Veterans Memorial Convention Center.

(b) The executive director shall direct all revenues generated by the Authority under this section to be split equally between the Massachusetts office of travel and tourism to promote statewide tourism and the Massachusetts cultural council to promote cultural programming."

Budget Amendment ID: FY2016-S3-32

OTH 32

An Act Relative to the Curator Program

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

"SECTION __. Notwithstanding any general or special law to the contrary any historic property, pursuant to the provisions of Section 44 of Chapter 85 of the Acts of 1994 shall not be subject to the provisions of Chapter 59 of the General Laws.".

Budget Amendment ID: FY2016-S3-33

OTH 33

Room Occupancy Excise

Ms. Lovely, Mr. Hedlund, Ms. O'Connor Ives, Messrs. Timilty and Moore moved that the proposed new text be amended by inserting, after section 35, 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: FY2016-S3-35-R2

2nd Redraft OTH 35

Increase Surcharge Threshold for Minor Accidents

Messrs. Montigny, Joyce, Moore and Rodrigues moved that the proposed new text be amended by inserting after section 8, the following new section:-

“SECTION 8A. Paragraph (b) of section 57A of said chapter 6C, as so appearing, is hereby amended by inserting after the first sentence the following 2 sentences:- For an at-fault accident claim, a minor accident shall be an accident for which the claim payment, exclusive of any deductible, exceeds $1,000 but is not more than $5,000 under: (i) property damage liability coverage; (ii) collision coverage; (iii) limited collision coverage; (iv) for accidents occurring on or after January 1, 2006, bodily injury liability coverage if there is neither a surchargeable property damage liability coverage claim nor a surchargeable collision coverage claim; or (v) as a result of an incident with a bodily injury liability coverage claim. For an at-fault accident claim, a major accident shall be an accident for which the claim payment, exclusive of any deductible, exceeds $5,000 under either (i): property damage liability coverage; (ii) collision coverage; (iii) limited collision coverage; (iv) for accidents occurring on or after January 1, 2006, bodily injury liability coverage if there is neither a surchargeable property damage liability coverage claim nor a surchargeable collision coverage claim; or (v) as a result of an incident with a bodily injury liability coverage claim.”

Budget Amendment ID: FY2016-S3-37-R1

Redraft OTH 37

Massachusetts Iraq and Afghanistan Fallen Heroes Memorial

Ms. Forry, Messrs. Rush, Timilty, Montigny and Moore moved that the proposed new text be amended in section 2, by inserting after item 1410-0024 the following item:-

“1410-0031 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...........................$150,000”; and

by inserting after section 37 the following section:-

“SECTION 37A. Section 2E of chapter 90 of the General Laws, as amended by chapter 78 of the acts of 2014, is hereby further amended by adding the following subsection:-

(e) The registrar shall furnish, upon application, to owners of private passenger motor vehicles distinctive registration plates which shall display on their faces the silhouette of a soldier, a soldier’s cross and a gold star with the words “Honor Their Sacrifice” to honor men and women who have died while in active service in the armed forces of the United States. There shall be a fee of not less than $50 for the 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 registration renewal of the vehicle. 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 the plates shall be deposited in a registry-retained revenue account. Of the remaining portion of the fee, (i) 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 the 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 (ii) 25 per cent shall be directed to the Disabled American Veterans, Dept. of Massachusetts, Inc.”.

Budget Amendment ID: FY2016-S3-38

OTH 38

Office of Access and Opportunity

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

SECTION XXX. (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: FY2016-S3-39

OTH 39

Motor Fuel Advertisements

Ms. Forry, Messrs. Rush, Moore, Timilty and Ross, Ms. Gobi and Mr. Kennedy moved that the proposed new text be amended by adding the following section:-

SECTION XXX (A) Chapter 94 of the General Law is hereby amended by striking out section 295D and inserting in place thereof the following new section:-

(B) Section 295D. Any advertisement of motor fuel other than those required in section 295C shall display the total price including all taxes.

Budget Amendment ID: FY2016-S3-40

OTH 40

Commission to Study Fossil Fuel Divestment

Mr. Downing moved that the proposed new text be amended by inserting, after section xx, the following new section:

SECTION XX. Notwithstanding any general or special law to the contrary, there shall be a special commission to investigate and study the prospect of divesting the following from fossil fuel companies: the Pension Reserves Investment Trust or the Pension Reserves Investment Management Board charged with managing the pooled investment fund consisting of the assets of the State Employees’ and Teachers’ Retirement Systems as well as the assets of local retirement systems under the control of the board.

The commission shall evaluate the positive impact that divestment may have upon the environment and the fossil fuel industry, weighed against the potential risk that divestment may pose to the Commonwealth’s pension funds and retirees.

The commission shall consist of 11 members: 2 of whom shall be the chairs of the joint committee on public service, who shall co-chair the commission; 1 of whom shall be the secretary of administration and finance, or the secretary’s designee; 1 of whom shall be the treasurer, or the treasurer’s designee; 1 of whom shall be the executive director of the public employee retirement administration commission, or the director’s designee; 1 of whom shall be a member of the Retired State, County and Municipal Employees Association of Massachusetts; 1 member who shall be the house minority leader or a designee; 1 member who shall be the senate minority leader or a designee; 3 of whom shall be private citizens appointed by the co-chairs, based upon the citizens’ expertise in academia, environmental issues, or finance, who shall not be members of any of the 105 contributory retirement systems.

The commission shall consult with experts in the relevant fields and file a report of its recommendations. The report shall include, but not be limited to: (i) an analysis of the current and future environmental impact of fossil fuel companies; (ii) an analysis of the potential environmental and policy benefits derived from divestment; (iii) an estimate of how much risk, if any, will be incurred by divestment, expressed as a percentage of increased volatility; (iv) an analysis of the potential impact that divestment may have on the amortization schedules for the Commonwealth’s pension funds; (v) recommendations on which “fossil fuel” companies should be subject to divestment, including analysis on the possibility of divesting solely from companies dealing directly in coal; (vi) recommendations on potential exceptions to divestment for indirect holdings, particularly regarding exceptions for mutual funds and index funds that may invest in fossil fuel companies; (vii) analysis on the potential impact that divestment may pose to companies and employees based in the Commonwealth; (viii) recommendations on a potential “escape clause” in the legislation providing that pension funds may cease divestment and reinvest in fossil fuel companies if investment loss reaches a certain threshold; (ix) recommendations on effective administration and oversight of divestment.

The commission shall file a report of its recommendations, together with the actuarial analysis, if any, with the clerks of the house and senate, the chairs of the house and senate committee on ways and means and the chairs of the joint committee on public service not later than March 1, 2016.

Budget Amendment ID: FY2016-S3-41

OTH 41

Waterfront Transportation Commission

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

SECTION XXX. Item 6622-1383 of section 2F of chapter 79 of the acts of 2014 is hereby amended by striking out the words “taking into consideration the recommendations of the 2014 South Boston Waterfront Transportation Plan”.

(B) There shall be established an advisory commission to consult on the design and engineering of the transportation improvements along the south Boston waterfront area of the city of Boston. The commission shall make recommendations as necessary on the expenditure of funds for transportation improvements in the area as provided for in item 6622-1383 of section 2F of chapter 79 of the acts of 2014.

(C) The commission shall consist of 9 members; 1 of whom shall be the senator from the First Suffolk district or a designee; 1 of whom shall be the representative from the Fourth Suffolk district or a designee; 1 of whom shall be a representative of the Boston Transportation Department to be appointed by the mayor of the city of Boston; 1 of whom shall be the Boston city councilor representing district 2 or a designee; the Massachusetts Highway Administrator or a designee who shall serve as chair; the general manager of the Massachusetts Bay Transportation Authority or a designee; the executive director of the Massachusetts Port Authority or a designee; the executive director of the Massachusetts Convention Center Authority or a designee; and the executive director of the Seaport TMA or a designee.

(D) The commission shall conduct its first meeting not more than 60 days after the effective date of the act and shall meet no less than on a quarterly basis for the duration of transportation improvement projects funded through the amounts appropriated in line item 6622-1383 of section 2F of chapter 79 of the acts of 2014. The commission shall consult with relevant federal and state agencies regarding proposed improvements. The commission shall file a report annually with the secretary of administration and finance, the secretary of transportation and the chairs of the joint committee on transportation.

Budget Amendment ID: FY2016-S3-42

OTH 42

Closing a Corporate Tax Haven Loophole

Messrs. Montigny, Eldridge and Joyce and Mrs. L'Italien moved that the proposed new text be amended by inserting after section ___, the following new section:-

"SECTION__. Section 32B of chapter 63 of the General Laws, as most recently amended by section 125 of chapter 240 of the Acts of 2010, is hereby amended by adding after subsection (c)(3)(iii), the following subsections:

(iv) any member incorporated in a jurisdiction defined herein as a tax haven, including Andorra, Anguilla, Antigua and Barbuda, Aruba, the Bahamas, Bahrain, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cook Islands, Cyprus, Dominica, Gibraltar, Grenada, Guernsey-Sark-Alderney, Hong Kong, Isle of Man, Jersey, Liberia, Liechtenstein, Luxembourg, Malta, Mauritius, the Kingdom of the Netherlands, San Marino, Seychelles, Singapore, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Switzerland, Turks and Caicos Islands, U.S. Virgin Islands, and Vanuatu.

(v) On a biannual basis, the commissioner shall submit a report to the Legislature. The report shall include recommendations for legislation related to tax haven jurisdictions listed in subsection (c)(3)(iv), including recommendations for additions to or subtractions from the list. This report shall be made available to the public.

(vi) In developing its annual report and for the purposes of this section, the commissioner shall consider a tax haven a jurisdiction that, during the tax year in question has no or nominal effective tax on the relevant income and that meets at least two of the following three criteria:

a. The income being reported by a member to the suspected tax haven jurisdiction is disproportionately large as compared to the average percentage of property, payroll, and sales factors within that jurisdiction.

b. The laws, rules, and tax administrative rulings and practices of that jurisdiction encourage the disproportionately large income to be reported in that jurisdiction. Such laws, rules, tax administrative rulings and practices may:

1. prevent effective exchange of information for tax purposes with other governments on taxpayers benefiting from the tax regime;

2. lack transparency by having legislative, legal, or administrative provisions that are not open and apparent or are not consistently applied among similarly situated taxpayers, or if the information needed by tax authorities to determine a taxpayer's correct tax liability, such as accounting records and underlying documentation, is not adequately available;

3. facilitate the establishment of foreign-owned entities without the need for a local substantive presence or prohibit these entities from having any commercial impact on the local economy;

4. explicitly or implicitly exclude the jurisdiction’s resident taxpayers from taking advantage of the tax regime’s benefits or prohibit enterprises that benefit from the regime from operating in the jurisdiction’s domestic market; or

5. create a tax regime that is favorable for tax avoidance, based upon an overall assessment of relevant factors, including whether the jurisdiction has a significant untaxed offshore financial and related services sector relative to its overall economy.

c. The jurisdiction is recognized by experts or is marketed as a tax haven for corporations.

(vii) The commissioner may require the taxable member making a water’s-edge election to submit within six (6) months after the taxable member files its federal income tax return a domestic disclosure spreadsheet to provide full disclosure of the income reported to each state for the year, the tax liability for each state, the method used for allocating or apportioning income to the states, and the identity of the water’s-edge group and those of its United States affiliated corporations. The commissioner may require the taxable member to disclose the same information for income reported to tax havens as listed in subsection (c)(3)(iv)."

Budget Amendment ID: FY2016-S3-43-R2

2nd Redraft OTH 43

Film Tax Credit

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

SECTION 105A. There shall be a special commission consisting of the members of the joint committee on revenue, which shall make a report regarding legislation modifying the motion picture industry tax incentive program, established in subsection (l) of section 6 of chapter 62 of the General Laws, section 38X of chapter 63 of the General Laws and subsection (ww) of section 6 of chapter 64H of the General Laws, after consideration of the following goals: (i) directing the employment benefits of the credit primarily to residents of the commonwealth rather than out-of-state residents; (ii) focusing on projects that provide long-term employment benefits to residents of the commonwealth; and (c) limiting the total cost of the program while maximizing its benefits. The report shall provide recommendation and any legislation necessary to carry those recommendations into effect. The commission shall consider whether any additional revenue realized should be directed to further expanding the earned income tax credit established in subsection (h) of section 6 of chapter 62 of the General Laws.

Budget Amendment ID: FY2016-S3-44

OTH 44

Mutual Fund Service Corporations

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

“SECTION XX. Section 38 of chapter 63 of the General Laws, as so appearing, is hereby amended by striking out after the words “subsection (l)” the following:-

“or a mutual fund service corporation to the extent of its mutual fund sales as described in subsection (m),”

and further amended by striking out in its entirety subsection (m).”

Budget Amendment ID: FY2016-S3-46

OTH 46

Reducing the sales tax to 5%

Messrs. Tarr, Ross, deMacedo and Fattman and Ms. O'Connor Ives moved that the proposed new text be amended by inserting after section __ the follow new sections:-

"SECTION __. Section 2 of chapter 64H of the General Laws, as appearing in the 2014 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, 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 “5.4 per cent”, effective August 1, 2016.

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, 2017.

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, 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 “5.4 per cent”, effective August 1, 2016.”

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, 2017.”

Budget Amendment ID: FY2016-S3-48

OTH 48

Reducing the income tax

Messrs. Tarr, Ross, deMacedo and Fattman moved that the proposed new text be amended after section__, the following new section:-

“SECTION__. Chapter 62 of the General Laws, as appearing in the 2014 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:

- 5.1 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, 2015.”

Budget Amendment ID: FY2016-S3-50

OTH 50

Earned Sick Time

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

Section XX. Section 148C of Chapter 149 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended in the sixth clause by inserting after the words “United States government” the following phrase:- “and Independent Agencies and Constitutional Officers of the Commonwealth of Massachusetts”.

Budget Amendment ID: FY2016-S3-51

OTH 51

Promoting Conservation through Oyster Shell Recycling

Messrs. Ross, deMacedo, Tarr and Fattman moved that the proposed new text be amended By inserting at the end thereof the following new section:-

“SECTION 1. Section 6 of chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after subsection (r) the following new subsection:-

“(s) (1) A taxpayer who donates oyster shells to an oyster shell recycling organization shall be eligible for a credit against the taxes imposed by this chapter. The amount of the credit is equal to one dollar per 5 gallon bucket of oyster shells donated.

(2) The credit allowed under this subsection may not exceed the amount of tax imposed by this chapter for the taxable year reduced by the sum of all credits allowable, except tax payment made by or on behalf of the taxpayer.

(3) Any amount of the credit that exceeds the tax due for a taxable year may be carried forward by the taxpayer to any of the 3 subsequent taxable years.

(4) No deduction is allowed for the donation of oyster shells for which a credit is claimed under this section.

(5) To support the credit allowed by this section, the taxpayer shall have available for inspection a certification by the recipient organization stating the number of five gallon buckets of oyster shells donated by the taxpayer for the taxable year in which the credit is claimed.”

SECTION 2. Chapter 63 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting after section 38FF the following new section:-

“Section 38GG. (a) A corporation subject to tax under this chapter that donates oyster shells to an oyster shell recycling organization shall be eligible for a credit against its excise due under this chapter. The amount of the credit is equal to one dollar per 5 gallon bucket of oyster shells donated.

(b) Any amount of the credit that exceeds the tax due for a taxable year may be carried forward by the corporation to any of the 3 subsequent taxable years.

(d) The credit allowed in this chapter for any taxable year shall not reduce the excise to less than the amount due under subsection (b) of section 39, section 67 or any other applicable section.

(e) To support the credit allowed by this section, the corporation shall have available for inspection a certification by the recipient organization stating the number of five gallon buckets of oyster shells donated by the taxpayer for the taxable year in which the credit is claimed.”

Budget Amendment ID: FY2016-S3-53

OTH 53

Exempting Farmers’ Markets from Certain Property Taxes

Mr. Ross, Ms. Gobi, Messrs. deMacedo, Tarr and Fattman moved that the proposed new text 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 2010 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: FY2016-S3-54

OTH 54

Community Preservation Trust Fund

Ms. Creem, Messrs. Brownsberger, deMacedo, Keenan, Timilty, Hedlund, Tarr, Barrett and McGee, Ms. O'Connor Ives, Ms. Gobi, Ms. Flanagan, Messrs. Eldridge, Lewis and Lesser, Ms. Forry, Messrs. Welch and Moore, Ms. Donoghue, Mr. Downing, Ms. Lovely, Messrs. Montigny and Kennedy, Mrs. L'Italien, Messrs. Joyce, Humason, Wolf and Ross moved that the proposed new text be amended by inserting, after section _, the following new section:-

"SECTION XX. (a) Notwithstanding any general or special law to the contrary, after complying with clause (a) of 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 2015 by transferring: (i) $25,000,000 to the Massachusetts Community Preservation Trust Fund, established by section 9 of chapter 44B of the General Laws; and (ii) the remaining balance to the Commonwealth Stabilization Fund. (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 transfer shall cause a deficit in any of the funds."

Budget Amendment ID: FY2016-S3-55-R1

Redraft OTH 55

Avoidable State Expenses

Messrs. Tarr, deMacedo and Humason moved that the proposed new text be amended by inserting after section __ the following new sections_:

“SECTION __. Chapter 195 of the acts of 2014 is hereby repealed.

SECTION__. Chapter 395 of the acts of 2014 is hereby repealed”

Budget Amendment ID: FY2016-S3-57

OTH 57

Student Entrepreneurial Trust Fund

Messrs. Tarr, Ross, deMacedo, Moore, Fattman and Humason moved that the proposed new text be amended by inserting after Section __, the following section:

“SECTION __. Chapter 23A of the General Laws, as appearing in 2012 Official Edition, is hereby amended by inserting after section 10B the following new section:-

Section 10C.

(a) There is hereby established, at the Technology Transfer Center at the University of Massachusetts, the Commonwealth Student Innovation Center, managed by the President of the University or his designee, and governed by the investment board established in subsection (c) herein.

The purpose of the center shall be to provide students and graduates of Massachusetts institutions of higher learning with the assistance and guidance necessary to develop their product ideas and concepts and to commercialize tem in the Commonwealth. Said assistance shall include but not be limited to investment from the fund established in section (b) hereof, forums, technical and legal service, business counseling, mentoring, logistics, planning, and marketing.

The center may be funded by not more than 10% of the fund established in section (b), provided that it may recover and return to said fund reasonable fees to covers some of the costs of its expenses providing assistance, provided, however, that the center shall seek to minimize such fees, and shall seek to maximize its available resources by securing funding and in kind assistance from the federal government, businesses, charitable organizations, private donors, business organizations and others. The center may also generate funding through agreements with student and graduate clients to share in the proceeds of commercialization of products receiving its assistance.

(b) There shall be established and set upon the books of the commonwealth a separate fund to be known as the student entrepreneurial development and economic investment fund, hereinafter referred to as the student investment fund, to which shall be credited any appropriations, bond proceeds, or other monies authorized by the general court and specifically designated to be credited thereto and additional funds designated for deposit to the student investment fund, including any pension funds, federal grants or loans, or private donations made available to the secretary of economic development. The secretary of economic development shall hold the student investment fund in an account separate from other funds or accounts. Amounts credited to the student investment fund shall be available to the investment board as established in subsection (c) to carry out the purposes of subsection (d).

(c) The investment board shall consist of the following members: the secretary of economic development or his designee, who shall serve as the chairperson of the board; the chairman of the board of higher education or his designee, who shall serve as the vice-chairperson of the board; the president of the Massachusetts technology development corporation, or his designee; the executive director of the office of commercial ventures and intellectual property, or his designee; two private Massachusetts-based investors to be chosen by the chairperson in consultation with the president of the Massachusetts technology development corporation; one student representative selected by the university of Massachusetts representative to the board of higher education; one student representative selected by the state college representative to the board of higher education; and one student representative selected by the community college representative to the board of higher education. The chairman of the board of higher education shall establish a student application program to aid the representatives of the board of higher education in the selection of student members to the board.

Five members of the board shall constitute a quorum and the affirmative vote of five members shall be necessary for any action taken by the board. No vacancy in the membership of the board shall impair the right of a quorum to exercise all the rights and perform all the duties of the board.

(d) The purpose of the student investment fund shall be to provide an opportunity for interested students to gain experience in entrepreneurialism and early-stage business development while fostering an economic environment that will attract students to the commonwealth and forge a relationship between the public higher education system and the Massachusetts business community with the intent of driving economic growth. Funds made available to the student investment board from the student investment fund shall be used for a grant program administered by the board for prototype funding of Massachusetts’ student ideas in early development stages; provided however, that the development of such ideas, plans, or business occur within the commonwealth. The secretary of economic development shall promulgate rules regarding the enforcement and penalties for recipients who relocate outside of the commonwealth. The board shall not be limited in the number of grants distributed to students in any one year; provided however, that the total monetary amount of all grants distributed by the board in a fiscal year shall not exceed twenty percent of the fund’s first year balance. The board shall hold periodic hearings to allow selected students, who have submitted a statement of interest and initial business plan, the opportunity to present a comprehensive business plan describing characteristics and proprietary positions of the student’s product or services; present and future markets for such products or services; potential strategies for the future development and funding of the prototype product or service; a statement of amount, timing and projected use of the capital sought by the student; and a statement of the projected growth in employment or other positive economic impacts. Comprehensive business plans may be written and reviewed in consultation with the Massachusetts technology transfer center at the University of Massachusetts.

(e) The board shall, by January 1 of each year, submit a report of its activities for the preceding fiscal year to the governor, the joint committee on economic development and emerging technologies, and the clerks of the House of Representatives and senate. Each report shall set forth a complete financial statement covering its operation during the year and shall also include any requests for additional appropriations.”.

Budget Amendment ID: FY2016-S3-59

OTH 59

Building Real Incentives for College Savings

Ms. Donoghue, Ms. Gobi, Messrs. Moore, Tarr, Timilty, Lesser, Eldridge and Ross, Ms. O'Connor Ives, Mrs. L'Italien, Messrs. Fattman and Humason moved that the proposed new text be amended by inserting at the end thereof the following new section:-

“SECTION XX. Subsection (a) of section 3B of chapter 62 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting at the end thereof the following new paragraph:-

(17) 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: FY2016-S3-60-R1

Redraft OTH 60

Corrective Amendment

Ms. Spilka moved that the proposed new text be amended in section 1A, in line 47, by striking out the figure “$90.0”, each time it appears, and inserting in place thereof, in each instance, the following figure:- “$100.0”; and

in said section 2, in item 0526-0100, by striking out the figure “$942,145” and inserting in place thereof the following figure:- “$1,127,145”; and

in said section 2, in item 0610-0010, by striking out the figure “$350,000” and inserting in place thereof the following figure:- “$435,000”; and

in said section 2, in item 0640-0300, by striking out the figure “$12,000,000” and inserting in place thereof the following figure:- “$14,160,000”; and

in said section 2, in item 1410-0012, by striking out the figure “$3,073,641” and inserting in place thereof the following figure:- “$3,247,641”; and

in said section 2, in item 1410-1616, by striking out the figure “$385,000” and inserting in place thereof the following figure:- “$729,000”; and

in said section 2, in item 1599-0026, by striking out the figure “$8,530,000” and inserting in place thereof the following figure:- “$10,541,000”; and

in said section 2, in item 2200-0100, by striking out the figure “$29,170,620” and inserting in place thereof the following figure:- “$29,520,620”; and

in said section 2, in item 2200-0107, by striking out the figure “$400,000” and inserting in place thereof the following figure:- “$525,000”; and

in said section 2, in item 2310-0200, by striking out the figure “$15,268,483” and inserting in place thereof the following figure:- “$15,413,483”; and

in said section 2, in item 2800-0100, by striking out the figure “$4,786,687” and inserting in place thereof the following figure:- “$5,056,687”; and

in said section 2, in item 2800-0101, by striking out the words:- "$100,000 be expended", inserted by amendment 292, and inserting in place thereof the following words:- "not less than $100,000 shall be expended"; and

in said section 2, in item 2810-0100, by striking out the figure “$41,824,985” and inserting in place thereof the following figure:- “$44,163,985”; and

in said section 2, in item 3000-3060, by inserting after the words "required by the regulations" the following words:- “; provided further, that families involved with transitional aid to families with dependent children shall not be charged fees for care provided under this item”; and

in said section 2, in item 4000-0300, by striking out the figure “$90,898,463” and inserting in place thereof the following figure:- “$91,073,463”; and

in said section 2, in item 4000-0500, by inserting after the words "federal poverty level" the following words:- “; provided further, that up to $30,000,000 shall be expended from this item, or item 4000-0700 if necessary, to achieve maximum federal financial participation and to enhance the ability of hospitals and community health centers to serve populations in need more efficiently and effectively; provided further, that the executive office shall maximize federal reimbursements for state expenditures made to these providers; provided further, that such expenditures may include up to $30,000,000 for fiscal year 2015 or fiscal year 2016”; and

in said section 2, in item 4510-0600, by striking out the figure “$4,462,669” and inserting in place thereof the following figure:- “$4,585,669” and

in said section 2, in item 4510-0710, by striking out the words “not less than $3,460,999” and inserting in place thereof the following word:- “funds”; and

in said section 2, in item 4512-0200, by striking out the figure “$93,869,903” and inserting in place thereof the following figure:- “$94,569,903”; and

in said section 2, in item 4513-1111, by striking out the figure “$3,187,386” and inserting in place thereof the following figure:- “$3,902,386”; and

in said section 2, in item 4590-0250, by striking out the figure “$12,085,974” and inserting in place thereof the following figure:- “$12,230,974”; and

in said section 2, in item 4590-1507, by striking out the figure “$3,700,000” and inserting in place thereof the following figure:- “$3,900,000”; and

in said section 2, in item 4800-0038, by striking out the figure “$277,894,460” and inserting in place thereof the following figure:- “$278,219,460”; and

in said section 2, in item 4800-0041, by striking out the figure “$249,564,682” and inserting in place thereof the following figure:- “$250,440,914”; and

in said section 2, in item 5046-0000, by striking out the words “in municipalities that provide equal matching funds from other public or private sources”; and

in said section 2, in item 7000-9401, by striking out the figure “$9,692,731” and inserting in place thereof the following figure:- “$9,938,482”; and

in said section 2, in item 7002-0020, by striking out the figure “$945,000” and inserting in place thereof the following figure:- “$1,535,000”; and

in said section 2, in item 7003-1206, by striking out the figure “$900,000” and inserting in place thereof the following figure:- “$1,365,000”; and

in said section 2, in item 7004-0099, by striking out the words "$175,000 be expended", inserted by amendment 489, and inserting in place thereof the following words:- "not less than $175,000 shall be expended”; and

in said section 2, in said item 7004-0099, by striking out the figure “$7,902,360” and inserting in place thereof the following figure:- “$8,272,360”; and

in said section 2, in item 7004-0102, by striking out the figure “$44,700,000” and inserting in place thereof the following figure:- “$45,125,000”; and

in said section 2, in item 7004-3036, by striking out the figure “$1,741,922” and inserting in place thereof the following figure:- “$1,991,922”; and

in said section 2, in item 7006-0010, by striking out the figure “$16,493,118” and inserting in place thereof the following figure:- “$17,501,641”; and

in said section 2, in item 7008-0900, by striking out the figure “$7,500,000” and inserting in place thereof the following figure:- “$12,110,000”; and

in said section 2, in item 7010-0005, by striking out the figure “$13,625,797” and inserting in place thereof the following figure:- “$13,870,797”; and

in said section 2, in item 7027-0019, by striking out the figure “$2,800,000” and inserting in place thereof the following figure:- “$3,025,000”; and

in said section 2, in item 7035-0002, by striking out the figure “$30,374,160” and inserting in place thereof the following figure:- “$31,224,160”; and

in said section 2, in item 7061-9408, by striking out the figure “$7,580,375” and inserting in place thereof the following figure:- “$7,840,375”; and

in said section 2, in item 7061-9412, by striking out the words “and make recommendations for sustainable and lower cost models for schools with expanded learning time”; and

in said section 2, in item 7061-9611, by striking out the figure “$1,780,109” and inserting in place thereof the following figure:- “$1,890,109”; and

in said section 2, in item 8000-0600, by striking out the figure “$2,226,406” and inserting in place thereof the following figure:- “$2,716,406”; and

in said section 2, in item 8324-0000, by striking out the figure “$21,000,065” and inserting in place thereof the following figure:- “$23,390,065”; and

in said section 2, in item 8700-0001, by striking out the figure “$9,973,671” and inserting in place thereof the following figure:- “$10,273,671”; and

in said section 2, in item 8900-0001, by striking out the figure “$567,883,603” and inserting in place thereof the following figure:- “$570,151,603”; and

in said section 2, in item 8910-0108, by striking out the figure “$14,297,242” and inserting in place thereof the following figure:- “$14,682,242”; and

in said section 2, in item 9110-9002, by striking out the figure “$11,500,000” and inserting in place thereof the following figure:- “$13,015,000”; and

in section 2E, in item 1595-6368, by striking out the figure “$367,220,340” and inserting in place thereof the following figure:- “$368,025,340”; and

in section 27, by striking out, in line 315, the word “programs” and inserting in place thereof the following word:- “agencies”; and

in section 33, by striking out, in line 398, the words "necessary to investigate and conduct" and inserting in place thereof the following words:- “or to federal law enforcement for the purpose of investigating or prosecuting criminal offenses relative to contraband tobacco distribution or conducting other”; and

by inserting after section 57 the following 2 sections:-

“SECTION 57A. Item 1102-2009 of section 2 of chapter 237 of the acts of 2014 is hereby amended by striking out the words “while they pursue their education and training” and inserting in place thereof the following words:- , faculty and staff, and for members of surrounding communities while they pursue their education and training or employment.

SECTION 57B. Item 2840-7024 of section 2B of chapter 286 of the acts of 2014 is hereby amended by striking out the figure “$8,000,000” and inserting in place thereof the following figure:- $9,000,000.”; and

in section 91, by striking out, in lines 1155 to 1157, inclusive, the words “whose eligibility statuses have been determined by the department of transitional assistance to have changed as a result of the implementation of clauses (1) and (2) of subsection (e) of section 110 of chapter 5 of the acts of 1995” and inserting in place thereof the following words:- “who would have been exempt under clause (1) of subsection (e) of section 110 of chapter 5 of the acts of 1995 but are not exempt under regulations that may be adopted by the department pursuant to section 39 of chapter 158 of the acts of 2014 to implement said clause (1) of said subsection (e) of said section 110 of said chapter 5”; and

in said section 91, by striking out, in lines 1163 to 1165, inclusive, the words “whose eligibility statuses have been determined by the department to have changed as a result of the implementation of clauses (1) and (2) of subsection (e) of section 110 of chapter 5 of the acts of 1995” and inserting in place thereof the following words:- “who would have been exempt under clause (1) of subsection (e) of section 110 of chapter 5 of the acts of 1995 but are not exempt under regulations that may be adopted by the department pursuant to section 39 of chapter 158 of the acts of 2014 to implement said clause (1) of said subsection (e) of said section 110 of said chapter 5”; and

by inserting after section 105 the following 2 sections:-

“SECTION 105A. The department of public health may promulgate regulations or guidelines to implement the municipal naloxone bulk purchase program established pursuant to section 2SSSS of chapter 29 of the General Laws.

SECTION 105B. Notwithstanding and general or special law to the contrary, the department of public health shall promulgate regulations to implement the fee established in section 33 of chapter 46 of the General Laws. The regulations shall guarantee that the municipal portion of the fee shall not be less than the highest municipal fee set as of June 30, 2015 for a certified copy of a vital record issued by a city or town clerk.”; and

In section 105A, by striking out the words “Up to”, inserted by amendment 747, and inserting in place thereof the following words:- “Notwithstanding section 35AAA of chapter 10 of the General Laws, up to”; and

by inserting after section 108 the following section:-

“SECTION 108A. Section 32 shall take effect as of January 1, 2015 and shall apply to tax years beginning on or after January 1, 2015.”

Budget Amendment ID: FY2016-S3-61

OTH 61

Property Taxes and Senior Citizens

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

“Section XX. Section 5 of Chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by inserting the following paragraph:- Fifty-eighth. Notwithstanding other provisions of this chapter or any general or special law to the contrary, upon acceptance of this paragraph by a city or a town, the board of assessors shall annually reduce the property tax on the real property of a person who has reached his sixty-fifth birthday before the fiscal year for which the tax is due, and have lived in the city or town for 25 years or longer, to the amount of tax due on the property in the fiscal year prior to the person reaching age 65, if the person occupies the real estate as his domicile or occupies the same jointly with his spouse.

Budget Amendment ID: FY2016-S3-62

OTH 62

LLC Filing Fees

Ms. Donoghue, Messrs. Ross and Eldridge, Ms. O'Connor Ives and Ms. Gobi moved that the proposed new text be amended by inserting at the end thereof the following new section:-

“SECTION XX. 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: FY2016-S3-63

OTH 63

Providing for a Private Sector-Funded Olympics

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

SECTION XX. (a) Notwithstanding any general or special law to the contrary, and except as provided in subsection (b), no state agency, authority, or other entity created by the General Court, shall expend any state funds, incur any liability, indebtedness or obligation, directly or indirectly, by guaranty, indemnification agreement, bond undertaking or otherwise to procure, host, aid, further or remediate the effects of, the 2024 Olympics.

(b) Because efficient transportation is essential to the economy of the state, and because efficient transportation is essential to the success of the 2024 Olympics, nothing in this section shall prevent any state agency, authority, or other entity created by the General Court, from spending state funds, incurring liabilities and obligations, or entering into other agreements for the purpose of the repair, maintenance, construction and operation of the state’s transportation system including, without limitation, roads, bridges, tunnels, rail lines, buses, boats and other means of transportation, even if such expenditures may also facilitate procuring, hosting, aiding, furthering, or remediating the effects of, the 2024 Olympics.

(c) Nothing in this section shall prohibit any state agency, authority, or other entity created by the General Court, from expending the proceeds of, or servicing the debt created by, bonds authorized and issued, or performing contracts entered into, before the effective date of this section, even if they relate to procuring, hosting, aiding, furthering or remediating the effects of the 2024 Olympics.

(d) The term “authority,” as used in this section, shall have the meaning given to it in section 39 of chapter 3 of the General Laws.

Budget Amendment ID: FY2016-S3-65

OTH 65

Keeping Our Commitment - Community Preservation Fund

Messrs. Hedlund, Tarr, Ross, Fattman and Humason moved that the proposed new text be amended by adding the following section:-

Section XX. (a) Notwithstanding any general or special law to the contrary, after complying with clause (a) of 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 2015 by transferring: (i) $25,000,000 to the Massachusetts Community Preservation Trust Fund, established by section 9 of chapter 44B of the General Laws; and (ii) the remaining balance to the Commonwealth Stabilization Fund. (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 transfer shall cause a deficit in any of the funds.

Budget Amendment ID: FY2016-S3-66

OTH 66

Making MassHealth Accountable

Messrs. Tarr, Fattman, Rush, Ross, Hedlund, Humason and deMacedo moved that the proposed new text be amended by inserting, after section ___, the following new section: -

“SECTION ___. Notwithstanding any general or special law to the contrary, the office of Medicaid shall establish a prospective, global payment pilot program under which Medicaid contracts with risk-bearing provider organizations for the provision and coordination of health care services for their attributed members beginning not later than September 1, 2016; provided, that such risk-bearing provider organizations shall be able to provide coordinated care through the provider’s network of primary care providers; provided further, that such providers shall have experience and demonstrated capabilities to provide behavioral health services including psychiatric and substance abuse beds; provided further, that Medicaid shall reimburse such providers on a prospective monthly basis; provided further, that such risk-bearing provider organizations that have obtained a risk certificate or a waiver from the Division of Insurance pursuant to section 3 of chapter 176T shall not be required to obtain additional insurance licensure under chapters 175, 176A, 176B, 176G, 176I or 176J of the General Laws; provided further, that the program shall not go into effect until the division of insurance, in conjunction with other health policy agencies, has promulgated regulations providing for risk certificates or procedures for waivers for such risk-bearing provider organizations."

Budget Amendment ID: FY2016-S3-67

OTH 67

Restoring the Tourism Formula

Messrs. Tarr, deMacedo and Humason moved that the proposed new text be amended by striking in its entirety, the following section:-

SECTION 73. Notwithstanding any general or special law to the contrary, the formula for application of funds provided in section 35J of chapter 10 of the General Laws shall not apply in fiscal year 2016.

Budget Amendment ID: FY2016-S3-68

OTH 68

Ending Special Interest Corporate Tax Loopholes

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

"SECTION __. The inspector general in consultation with the department of revenue shall no later than March 15, 2016, submit to the speaker of the house of representatives, president of the Senate, and chairs of the house and senate committees on ways and means a report regarding:-

(a) the creation of a mandatory sunsetting program for the following tax credit programs: (i) the U.S.F.D.A. user fees credit in section 31M of said chapter 63 and subsection (n) of said section 6 of said chapter 62; (ii) the film tax credit in subsection (b) of section 38X of said chapter 63, subsection (l) of said section 6 of said chapter 62 and Subsection (ww) of section 6 of chapter 64H; (iii) the life sciences investment tax credit in section 38U of said chapter 63 and subsection (m) of said section 6 of said chapter 62 (iv) the investment tax credit in section 31A of chapter 63 when claimed by a manufacturing corporation, or a business corporation engaged primarily in research and development, which has been deemed to be such under section 38c or 42b; (v) the medical device tax credit in section 31L of said chapter 63 and section 61/2 of said chapter 62; (vi) the refundable research credit in subsection (j) of section 38M of said chapter 63; and (vii) the economic development incentive program in subsection (g) of said section 6 of said chapter 62 and section 38N of said chapter 63. The report shall include, but not be limited to: (1) an analysis of the economic impact of sunsetting each of the commonwealth’s tax credits; (2) recommendations along with a description of the advantages and disadvantages of various legislative or administrative proposals for a tax credit sunsetting program; (3) recommendations for the frequency with which tax credits should be subject to review; (4) recommendations for factors to be considered in any possible review of a tax credit program based on metrics commonly employed in economic, or legislative analysis of tax programs nationally; (5) an accounting of the potential costs of reviewing tax credits; (6) an assessment of the institutional capacity available to effectively carry out review of tax credits, and (7) a description and comparison of the policies other states have in place regarding tax credit programs.

(b) an evaluation of the following tax credit programs: (i) the U.S.F.D.A. user fees credit in section 31M of said chapter 63 and subsection (n) of said section 6 of said chapter 62; (ii) the film tax credit in subsection (b) of section 38X of said chapter 63, subsection (l) of said section 6 of said chapter 62 and Subsection (ww) of section 6 of chapter 64H; (iii) the life sciences investment tax credit in section 38U of said chapter 63 and subsection (m) of said section 6 of said chapter 62 (iv) the investment tax credit in section 31A of chapter 63 when claimed by a manufacturing corporation, or a business corporation engaged primarily in research and development, which has been deemed to be such under section 38c or 42b; (v) the medical device tax credit in section 31L of said chapter 63 and section 61/2 of said chapter 62; (vi) the refundable research credit in subsection (j) of section 38M of said chapter 63; and (vii) the economic development incentive program in subsection (g) of said section 6 of said chapter 62 and section 38N of said chapter 63. The report shall include, but not be limited to: (1) Whether the tax incentive is achieving the policy goals and purposes that it was intended to address; (2) the revenue forgone to administer the tax incentive; (3) the benefit derived from the tax incentive; (4) the extent to which the tax incentive is helping residents, businesses, or other entities within the commonwealth; (5) number of jobs created by the tax incentive (if applicable); (6) the impact of transferability and refundability on tax credit effectiveness, including an accounting of the amount of funds lost to the commonwealth and the impact on industry of transferability and refundability, and (7) any other information the subcommittee deems valuable in considering whether or not the tax incentive program achieved its desired public policy outcome.

(c) as part of its analysis the study shall analyze and develop recommendations for effective clawback provisions for present and future economic tax credits which would permit the commonwealth to recoup foregone tax receipts from tax incentive recipients who have failed to achieve or meet stated goals or benchmarks, including but not limited to job creation goals set in the tax credit program. The study should include, but not be limited to, (1) a review of clawback provisions in other jurisdictions, (2) the general economic impact clawback provisions will have on taxpayers, (3) an estimate of how many taxpayers will be affected by a clawback provision, (4) an estimate of how many tax payers who claimed tax credits did not fulfill the stated goals, benchmarks, or conditions of the tax credit award, and (5) an estimate of the number of tax credits and the amount of money that would be subject to clawback for failure to fulfill the stated goals, benchmarks, or conditions of a tax credit award.

(d) The impact of lobbying on the creation of preservation of tax credit programs defined in section 1 of Chapter 62C. The report shall include, but not be limited to: (1) an accounting of the amount of money spent on lobbying for the creation or preservation of tax credit program beginning in the year 2005, (2) a description of the names of all lobbyists working to create or preserve tax credit programs, including any money received for their services and what entity provided such payment since 2005, (3) an accounting of all the entities that have expended money in an effort to preserve or create a tax credit program since 2005, and (4) any other relevant information relating to lobbying for the creation or preservation of tax credit programs."

Budget Amendment ID: FY2016-S3-69

OTH 69

Support Commercial Fishing

Messrs. Tarr, deMacedo, Moore and Humason moved that the proposed new text be amended by inserting after Section __, the following section:-

Section__.

Section 6 of Chapter 64H of the General Laws is hereby amended in subsection (o) by inserting after the word “sales” in line 202 the words “and repairs”, and is hereby further amended by adding after the word “equipment” in line 204 the words “including but not limited to nets, dredges, lines, hooks, traps, wires, and any components thereof, and any fish or natural or artificial material to be utilized as bait”