Budget Amendment ID: FY2024-S3-103
GOV 103
Early Voting Reimbursement
Messrs. Tarr and O'Connor moved that the proposed new text be amended by inserting after section ___ the following new section:-
"SECTION _. Section 25B of chapter 54 of the General Laws, as so appearing, is hereby amended by adding the following subsection:-
(r) The commonwealth shall reimburse each city and town an amount sufficient to defray the mandated costs imposed on the city or town under this section; provided, however, that annually not later than September 15, the state auditor shall determine and deliver to the state secretary a statement of the incremental costs attributed to this section and costs incurred by each city and town in the previous fiscal year; and provided further, that this amount shall be limited to statutorily obligated expenses and shall not include incidental and subordinate local administration expenses as determined by the state auditor."
Budget Amendment ID: FY2024-S3-104
GOV 104
Fishing Partnership Support Services
Messrs. Tarr, Collins, Montigny and O'Connor moved that the proposed new text be amended by inserting after section ___ the following section:-
"SECTION __. Section 53 of Chapter 228 of the acts of 2018, is hereby amended by striking the figures “$7,000,000” and inserting in place thereof the figures “$9,000,000” and by striking the figures “$2,000,000” and inserting in place the figures “$4,000,000”.
Budget Amendment ID: FY2024-S3-104-R1
Redraft GOV 104
Fishing Partnership Support Services
Messrs. Tarr, Collins, Montigny and O'Connor moved that the proposed new text be amended by inserting after section 35 the following section:-
"SECTION 35A. Section 22 of chapter 47 of the acts of 1997, as appearing in section 53 of chapter 228 of the acts of 2018, is hereby amended by striking out the words “$7,000,000 annually for demonstration projects including $2,000,000” and inserting in place thereof the following words:- $7,500,000 annually for demonstration projects including $2,500,000.”.
Budget Amendment ID: FY2024-S3-105
GOV 105
Tax Relief Reserve
Mr. Tarr moved that the proposed new text be amended in section 2, by inserting after item 1106-0064 the following item:
"xxxx-xxxx. For a reserve to fund relief initiatives.....$600,000,000"
Budget Amendment ID: FY2024-S3-106
GOV 106
Surtax Implementation
Messrs. Tarr and O'Connor moved that the proposed new text be amended in SECTION 9 by striking out clauses (d) and clause (e) in their entirety; and
By striking out SECTION 11 in its entirety.
Budget Amendment ID: FY2024-S3-106-R1
Redraft GOV 106
Surtax Implementation
Messrs. Tarr and O'Connor moved that the proposed new text be amended in SECTION 9 by striking out clauses (d) and clause (e) in their entirety
Budget Amendment ID: FY2024-S3-107
GOV 107
Capital Gains
Mr. Tarr moved that the proposed new text be amended by striking SECTION 49 in its entirety
Budget Amendment ID: FY2024-S3-108
GOV 108
Modernizing the Lottery
Messrs. Feeney and Tarr moved that the proposed new text be amended by inserting after section ___ the following sections:-
"SECTION ___. Chapter 10 of the General Laws is hereby amended by striking out section 24, as appearing in the 2020 Official Edition, and inserting in place thereof the following section:-
Section 24. (a) The commission is hereby authorized to conduct a state lottery and shall determine: (i) the types of lottery or lotteries, to be conducted; (ii) the price, or prices, of tickets or shares in the lottery; (iii) the numbers and sizes of the prizes on the winning tickets or shares; (iv) the manner of selecting the winning tickets or shares; (v) the manner of payment of prizes to the holders of winning tickets or shares; (vi) the frequency of the drawings or selections of winning tickets or shares; (vii) the type or types of locations at which tickets or shares may be sold; (viii) the method to be used in selling tickets or shares; (ix) the licensing of agents to sell tickets or shares; provided, however, that no person under the age of eighteen shall be licensed as an agent; (x) the manner and amount of compensation, if any, to be paid licensed sales agents; provided, however, that the amount of compensation, if any, to be paid to licensed sales agents as a commission pursuant to this section shall be calculated on the total face value of each ticket or share sold and not on any discounted price of any such ticket or share sold; and (xi) such other matters necessary or desirable for the efficient and economical operation and administration of the lottery and for the convenience of the purchasers of tickets or shares and the holders of winning tickets or shares. The commission is authorized to operate the daily numbers game seven days a week. Each physical state lottery ticket or share shall have imprinted thereon the state seal and a serial number. The commission may establish, and from time to time revise, such rules and regulations as it deems necessary or desirable and shall file the same with the office of the state secretary.
(b) The commission shall establish rules and regulations for lotteries conducted online, over the internet, through the use of a mobile application or through any other means that shall, at a minimum:
(i) require age verification measures to be reasonably designed to block access to and prevent sales of lottery tickets, games or shares online, over the internet, through the use of a mobile application or through any other means to persons under the age of 18;
(ii) limit sales of lottery tickets, games or shares online, over the internet, through the use of a mobile application or through any other means to transactions initiated and received, or otherwise made, within the commonwealth;
(iii) allow any player to voluntarily prohibit or otherwise exclude themselves from purchasing a lottery ticket, game or share online, over the internet, through the use of a mobile application or through any other means;
(iv) establish maximum limits for account deposits and transactions of lottery tickets, games or shares conducted online, over the internet, through the use of a mobile application or through any other means and allow players to reduce their own deposit or transaction limit at any time;
(v) clarify that money in a lottery account belongs solely to the owner of the account and may be withdrawn by the owner at any time;
(vi) require the commission to implement promotional activities to encourage the purchase of lottery tickets, games or shares through licenses sales agents including, but not limited to, the sale of prepaid gift cards for lottery sales through licensed sales agents; and
(vii) prohibit the purchase or other use of any personal or identifying information of an individual who purchases lottery tickets, game or shares online, over the internet, through the use of a mobile application, or through any other means.
(c) Notwithstanding any general or special law to the contrary, the name, address, transaction history, account balance or other personal or identifying information of an individual who purchases lottery tickets, games or shares online, over the internet, through the use of a mobile application or through any other means shall not be deemed public records of the commission for the purposes of section 10 of chapter 66; provided, however, that this section shall not prohibit the commission from maintaining, using or sharing such information in the course of an investigation by law enforcement or in compliance with sections 28A or 28B of this chapter.
(d) The commission shall advise and make recommendations to the director regarding the operation and administration of the lottery. The commission shall report monthly to the governor, the attorney general and the general court, the total lottery revenues, prize disbursements and other expenses for the preceding month, and shall make an annual independently audited financial report to the same which shall include a full and complete statement of lottery revenues, prize disbursements and other expenses, including such recommendations as it may deem necessary or advisable, which shall be made available electronically to the general public not later than the earliest date established for reports in section 12 of chapter 7A. The commission shall report immediately to the governor and the general court any matters which require immediate changes in the laws of the commonwealth in order to prevent abuses and evasions of the lottery law or rules and regulations promulgated thereunder or to rectify undesirable conditions in connection with the administration or operation of the state lottery.
(e) The commission is authorized to carry on a continuous study and investigation of said lottery throughout the commonwealth in order to: (i) to ascertain any defects in the state lottery law or in the rules and regulations issued thereunder whereby any abuse in the administration and operation of the lottery or any evasion of said law or said rules and regulations may arise or be practiced, (ii) to formulate recommendations for changes in said law and the rules and regulations promulgated thereunder to prevent such abuses and evasions, and (iii) guard against the use of said law and rules and regulations issued thereunder as a cloak for the carrying on of organized gambling and crime.
(f) The commission shall make a continuous study and investigation of the operation and administration of similar laws in other states or countries, of any literature on the subject which from time to time may be published or available, of any federal laws which may affect the operation of the lottery, and of the reaction of citizens of the Commonwealth to existing and potential features of the lottery with a view to recommending or effecting changes that will tend to better serve and implement the purposes of the state lottery law.
(g) The concurrence of the chairman and of not less than two other members of the commission shall be required for all official actions of the commission. A copy of the minutes of each meeting of the commission, including any rules and regulations adopted by the commission or any amendments thereof, shall be forthwith transmitted, by and under the certification of the secretary thereof, to the governor.
(h) The commission shall have the power to issue subpoenas to compel the attendance of witnesses and the production of documents, papers, books, records and other evidence before it in any matter over which it has jurisdiction, control or supervision. The commission shall have the power to administer oaths and affirmations to persons whose testimony is required.
SECTION ___. Section 24A of said chapter 10, as so appearing, is hereby amended by striking out subsection (a) and inserting in place thereof the following subsection:-
(a) For the purposes of this section, ''group agreement'' shall mean any lottery activity in which the commission participates pursuant to a written agreement between the commission, on behalf of the commonwealth, and any state, territory, country or other sovereignty. The commission is hereby authorized to enter into agreements with one or more states or other jurisdictions, hereinafter referred to as a group, for the purpose of creating and maintaining multi-jurisdictional lottery games, including multi-jurisdictional lottery games to be conducted online, over the internet, through the use of a mobile application or through any other means; provided, however, that any such lottery game to be conducted online, over the internet, through the use of a mobile application or through any other means has been properly authorized by each state or other jurisdiction that is part of the group; provided, further, that a group agreement shall not include the state lottery games created pursuant to section 24; provided further, that nothing in this section and nothing in a group agreement shall authorize the commission to make expenditures that are not consistent with restrictions on expenditures by the commission provided in any other general or special law. The group shall determine the types of lotteries to be conducted, the prices of tickets or shares, the manner of selecting the winning tickets or shares, the manner of payment of prizes to the holders of winning tickets or shares and the frequency of the drawings or selection of winning tickets or shares. The commission may establish, and from time to time revise, such rules and regulations as it deems necessary or desirable to carry out the group agreement and shall file the same with the office of the state secretary.
SECTION ___. Said chapter, as so appearing, is hereby amended by striking out section 25 and inserting in place thereof the following section:-
Section 25. (a) The apportionment of the total revenues accruing from the sale of lottery tickets or shares and from all other sources at the point of sale shall be as follows: (i) the payment of prizes to the holders of winning tickets or shares which in any case shall be no less than forty-five per cent of the total revenues accruing from the sale of lottery tickets; (ii) the payment of costs incurred in the operation and administration of the lottery, including the expenses of the commission and the costs resulting from any contract or contracts entered into for promotional, advertising or operational services or for the purchase or lease of lottery equipment and materials which in no case shall exceed fifteen per cent of the total revenues accruing from the sale of lottery tickets, subject to appropriation; and (iii) the balance shall be used to fund budgeted aid to cities and towns as provided in section 18C of chapter 58, subject to appropriation.
(b) The apportionment of the total revenues accruing from the sale of lotteries conducted online, over the internet, through the use of a mobile application or through any other means as authorized by section 24 of this chapter shall be as follows: (i) the payment of prizes to the holders of winning tickets or shares; (ii) the payment of costs incurred in the operation and administration of such lotteries, including the expenses of the commission and the costs resulting from any contract or contracts entered into for promotional, advertising or operational services or for the purchase or lease of lottery equipment and materials which in no case shall exceed fifteen per cent of the total revenues accruing from the sale of lottery tickets, subject to appropriation; and (iii) the balance shall be used to fund budgeted aid to cities and towns as provided in section 18C of chapter 58, subject to appropriation; provided that, in any fiscal year where the balance used to fund such budgeted aid exceeds one-hundred-three per cent of budgeted aid apportioned in the previous fiscal year, the portion of the balance exceeding one-hundred-three per cent shall be apportioned as follows:-- (i) twenty five per cent to the Massachusetts School Building Authority established in section 1A of chapter 70B; (ii) twenty five per cent to special education programs as set forth in chapter 71B; and (ii) fifty per cent to fund budgeted aid to cities and towns as provided in section 18C of chapter 58, subject to appropriation.
SECTION __. Section 3 of chapter 137 of the General Laws, as so appearing, is hereby amended by inserting after the word “to”, in line 6, the following words:- “chapter 10 or”."
Budget Amendment ID: FY2024-S3-109
GOV 109
Assisting Municipalities for Costs Associated with New Police Training Requirements
Messrs. Tarr and O'Connor moved that the proposed new text be amended by inserting after item 1106-0064 the following item:
"XXXX-XXXX. For a reserve to assist municipalities to meet the expenses associated with the implementation of chapter 253 of the acts of 2020 with regards to training; provided, that the secretary of administration and finance may transfer funds from this item to state agencies as defined in section 1 of chapter 29 of the General Laws...................... $5,000,000"
Budget Amendment ID: FY2024-S3-110
GOV 110
Massachusetts Center for the Book
Ms. Gobi, Messrs. Eldridge and O'Connor, Ms. Rausch and Mr. Collins moved that the proposed new text be amended in section 2, in item 7000-9508, by striking out the figure "$400,000" and inserting in place thereof the following figure:- "$440,000".
Budget Amendment ID: FY2024-S3-111
GOV 111
Middleton PILOT
Mr. Tarr moved that the proposed new text be amended by inserting after SECTION _ the following new section:-
“SECTION _. Section 13 of chapter 58 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the figure “16”, in line 74, the following words:- ; of all land comprising the North Shore regional 911 center and the Essex county correctional facility in the town of Middleton.”
Budget Amendment ID: FY2024-S3-112
GOV 112
Violence Awareness & Preventions Grant Program
Ms. Gobi, Ms. Rausch, Mr. Tarr, Ms. Miranda and Ms. Kennedy moved that the proposed new text be amended in section 2, in item 0511-0420, by adding at the end thereof the following:- "; provided that not less than $100,000 shall be expended for a statewide domestic violence service provider grant program; provided further, that the grant program shall be known as the Violence Awareness and Prevention Grant Program; provided further, that the grant program shall be administered by the secretary of the commonwealth through a competitive request for proposals which shall support outreach activities to promote awareness of human trafficking, domestic violence, sexual assault and stalking; provided further, that entities eligible to apply shall be nonprofit organizations which provide services to victims of domestic violence, sexual assault or stalking in addition to legally protected reproductive health and gender-affirming care service providers; provided further, that eligible outreach activities shall include: (a) location specific social media or mobile advertising campaign, (b) workplace or classroom educational seminars or similar community-based programming, (c) the creation and distribution of tailored digital training toolkits to promote awareness in workplace or extra-curricular settings; provided further, that information presented through approved outreach activities shall include or direct to information on locally available services for victims of domestic violence, sexual assault and stalking, the nearest District Attorney’s Office and other relevant statewide services including, but not limited to, the Address Confidentiality Program, the Massachusetts Office for Victims Assistance, and the Department of Transitional Assistance; provided further, that the secretary shall, to the maximum extent possible, ensure a geographically equitable disbursement of funds; provided further, that the secretary shall provide technical assistance to eligible entities in the application process; provided further, that the secretary shall develop guidelines for reporting requirements for grantees; provided further, that the secretary shall file a report on the efficacy of the grant program which shall outline key accomplishments and estimated impact of the awarded funds; and provided further that the report shall be filed with the chairs of the house and senate committees on ways and means no later than December 31, 2024"; and by striking out the figure “$168,971” and inserting in place thereof the following figure:- “268,971”.
Budget Amendment ID: FY2024-S3-112-R1
Redraft GOV 112
Violence Awareness & Preventions Grant Program
Ms. Gobi, Ms. Rausch, Mr. Tarr, Ms. Miranda, Ms. Kennedy and Messrs. Feeney, Montigny and O'Connor moved that the proposed new text be amended in section 2, in item 0511-0420, by adding the following words:- "; provided further, that not less than $100,000 shall be expended for a statewide domestic violence service provider grant program; provided further, that the grant program shall be administered by the secretary of the commonwealth through a competitive request for proposals; provided further, that such proposals shall support outreach activities to promote awareness of human trafficking, domestic violence, sexual assault and stalking; provided further, that entities eligible to apply shall be non-profit organizations that provide services to victims of domestic violence, sexual assault or stalking and legally protected reproductive health and gender-affirming care service providers; provided further, that eligible outreach activities shall include: (i) location-specific social media or mobile advertising campaigns; (ii) workplace or classroom educational seminars or similar community-based programming; and (iii) the creation and distribution of digital training toolkits to promote awareness in workplace or extra-curricular settings; provided further, that information presented through those outreach activities shall include information on available services for victims of domestic violence, sexual assault and stalking, the nearest district attorney’s office and other relevant statewide services including, but not limited to, the: (a) address confidentiality program; (b) Massachusetts office for victim assistance; and (c) department of transitional assistance; provided further, that the secretary shall, to the maximum extent possible, ensure a geographically equitable disbursement of funds; provided further, that the secretary shall provide technical assistance to eligible entities in the application process; provided further, that the secretary shall develop reporting requirements for grant recipients; provided further, that not later than December 16, 2024, the secretary shall submit a report to the house and senate committees on ways and means detailing: (1) the efficacy of the grant program; (2) key accomplishments of the awarded funds; and (3) the estimated impact of the awarded funds"; and
by striking out the figure “$168,971” and inserting in place thereof the following figure:- “$268,971”.
Budget Amendment ID: FY2024-S3-113
GOV 113
Technical Upgrades to Enhance Lottery Operations
Mr. Feeney moved that the proposed new text be amended by inserting after section ___ the following sections:-
"SECTION ___. Section 31 of chapter 10 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, in line 3, after the words “any member or employee of the commission"" the following words:- except as authorized by the director for investigative purposes,
SECTION ___. Section 27A of chapter 10 of the General Laws, as so appearing, is hereby amended by striking out, in lines 31 through 33, the words “in a newspaper of general circulation in the area including the municipality where said Keno licensee will operate” and inserting in place thereof the following words:- on the commission’s website
SECTION ___. Section 26 of chapter 10 of the General Laws, as so appearing, is hereby amended by striking out the words “, provided, however that no person shall be assigned more than one license to sell lottery tickets or shares”.
SECTION ___. Section 27 of said chapter 10, as so appearing, is hereby amended by striking out the sentence “No federal employee and no state, county or municipal employee, or member of the immediate family, as defined in section one of chapter two hundred sixty-eight A, shall sell or be issued a license to sell lottery tickets.” and inserting in place thereof the following sentence:- No member or employee of the commission or any person residing in the same household in the principal place of abode of any member or employee of the commission, or legal entity that includes such a person as an officer, director, member, partner, owner, investor or an individual that has a financial interest in the entity unless said interest is in a publicly traded company by ownership of shares of less than ten percent of all issued stock, shall be issued a license to sell lottery tickets.
SECTION ___. Section 26 of chapter 10 of the General Laws, as so appearing, is hereby amended by striking the first sentence and inserting in place thereof the following sentence:- The state treasurer shall, subject to the approval of the governor, appoint a director of the state lottery, hereinafter called the director, who shall serve at the pleasure of the state treasurer, shall devote his entire time and attention to the duties of his office and to such official duties specified by the state treasurer, and shall receive such salary as the commission may determine."
Budget Amendment ID: FY2024-S3-114-R1
Redraft GOV 114
Amendment Relative to Safety Gear for Commercial Fisheries Participants
Messrs. Tarr, Montigny, O'Connor and Cyr moved that the proposed new text be amended in section 2, in item 2330-0100, by adding the following words:- "; provided further, that not less than $375,000 shall be expended for a program to provide those engaged in commercial fisheries with grants for the purchase and maintenance of safety gear, to be administered in consultation with the Massachusetts Fishermen's Partnership, Inc.; provided further, that eligible items for such grants shall include, but shall not be limited to, life rafts, survival and exposure suits, personal flotation devices, man overboard recovery devices and electronic signaling and tracking devices; provided further, that individual grant awards shall not exceed $3,000 and that grants shall be equitably distributed across fisheries and regions"; and by striking out the figure "$8,435,231" and inserting in place thereof the following figure:- "$8,810,231".
Budget Amendment ID: FY2024-S3-114
GOV 114
Amendment Relative to Safety Gear for Commercial Fisheries Participants
Messrs. Tarr, Montigny, O'Connor and Cyr moved that the proposed new text be amended in section 2, in item 2330-0100, by adding the following words:- "provided further, that not less than $375,000 shall be expended for a program to provide those engaged in commercial fisheries with grants for the purchase and maintenance of safety gear, to be administered in consultation with the Massachusetts Fishermen's Partnership, provided further that eligible items for such grants shall include, but not be limited to, life rafts, survival and exposure suits, personal flotation devices, MOB recovery devices, and electronic signaling and tracking devices such as wearable GPS units, Emergency Position Indicating Radio Beacons ( EPIRBS ), and VHF transceivers with GPS and/or AIS capabilities, provided further that no individual grant shall exceed $3,000, and that grants shall be equitably distributed among fisheries, gear types, and geography."; and by striking out the figure "$8,435,231" and inserting in place thereof the following figure:- "$8,810,231".
Budget Amendment ID: FY2024-S3-115
GOV 115
Internal Special Audit Unit
Messrs. Crighton and Rush moved that the proposed new text be amended in section 2, in item 0910-0330, by striking out the figure “$750,000” and inserting in place thereof the following figure:- "$1,077,604".
Budget Amendment ID: FY2024-S3-116
GOV 116
Quasi Entities
Mr. Tarr moved that the proposed new text be amended by inserting after section __ the following section:-
“SECTION__ Chapter 6A of the General Laws is hereby amended by inserting after section 16CC the following section:-
Section 16DD. (a) For purposes of this section, the term 'quasi-government agency' shall mean a corporation that: (i) is supported by the government to provide services to citizens, including, but not limited to, operating public buses and rail systems, developing drinking water and managing public pension information; and (ii) has certain budgetary, governing and policy-making independence from the executive and legislative branches.
(b) Notwithstanding any general or special law to the contrary, a quasi-government agency shall submit compensation information to the comptroller and the comptroller shall post such information on the commonwealth’s open checkbook website.
(c) Notwithstanding any general or special law to the contrary, the state auditor shall publicly post audits conducted of a quasi-government agency on its website."
Budget Amendment ID: FY2024-S3-117
GOV 117
District Local Technical Assistance
Messrs. Tarr and O'Connor moved that the proposed new text be amended in section 2, in item 1599-0026, by striking the figure "$10,000,000" and inserting in place thereof the following figure:- "$12,000,000" and further by adding the following language after the word "Fund": "provided further, that not less than $2,000,000 shall be expended for planning for communities impacted by the provisions of the so-called "MBTA Zoning requirement" prescribed by M.G.L. ch.40A, Section 3A."
Budget Amendment ID: FY2024-S3-119
GOV 119
Lottery Advertising
Messrs. Cronin and Feeney moved that the proposed new text be amended in section 2, in item 0640-0010, by striking the figure “$4,500,000” and inserting in place thereof the following figure:- $9,000,000".
Budget Amendment ID: FY2024-S3-120
GOV 120
District Local Technical Assistance and Federal Grant Supports
Messrs. Eldridge, Tarr, O'Connor, Gomez, Payano, Keenan and Timilty moved that the proposed new text be amended in section 2, in item 1599-0026, in line 9, by inserting after the word “federal” the words:- “and state,” and in said item by striking the figure “$3,000,000” and inserting in place thereof the figure “$4,500,000,” and further in said item by striking the figure “$10,000,000” and inserting in place thereof the figure “$11,500,000”
Budget Amendment ID: FY2024-S3-121
GOV 121
Women's Money Matters
Messrs. Eldridge, Moore, O'Connor and Feeney, Ms. Rausch and Mr. Timilty moved that the proposed new text be amended in section 2, in item 0610-0010, by adding the following:- “; provided further, that not less than $150,000 shall be expended for Women's Money Matters, Inc. to operate a program that mentors and teaches financial literacy to low-income women throughout the state.”; and
in said section 2, in said item 0610-0010, by striking out the figure "$1,626,701” and inserting in place thereof the figure:- "$1,776,701".
Budget Amendment ID: FY2024-S3-122
GOV 122
Charitable Alcohol Donations
Messrs. Eldridge, Moore and O'Connor moved that the proposed new text be amended by inserting after section X the following sections:-
“SECTION XX. Chapter 138 of the General Laws, as so appearing, is hereby amended by inserting the following section:-
Section 12D. (a) Notwithstanding any general or special law to the contrary, the local licensing authority in a city or town that votes to authorize the granting of licenses for the sale of alcoholic beverages may grant temporary licenses for the sale of alcoholic beverages to be drunk on the premises to applicants that are nonprofit charitable corporations organized under chapter 180 and registered with the non-profit organizations and public charities division of the office of the attorney general.
Each such temporary license shall describe the premises to which it applies and shall be granted only for the premises that are the principal place of business or headquarters of the applicant and that are legally zoned to allow such sales, or that are the premises of a licensee under section 12. The temporary license shall not be valid for more than 10 consecutive calendar days and a holder of any such temporary license shall not be granted more than 2 such licenses in a calendar year. A holder of a temporary license under this subsection shall be permitted to conduct such sales on any day and at any time permitted under said section 12. Any alcoholic beverages sold under this subsection shall be donated at no charge to the license holder and any alcoholic beverages donated may be dispensed by the employees or agents of the donors of such beverages, without compensation for the dispensing services. All proceeds from such sales shall be used for the license holder’s charitable purpose.
The fee for the temporary license shall not exceed the minimum fee provided for holders of licenses to sell alcoholic beverages. The application procedures under section 15A shall not apply to temporary licenses under this subsection; provided, however, that such applications may be granted by the local licensing authority according to the local procedures for granting licenses under section 14.
(b) Notwithstanding any general or special law to the contrary, the local licensing authority in a city or town that votes to authorize the granting of licenses for the sale of alcoholic beverages may grant temporary licenses for the sale of alcoholic beverages to be drunk on the premises, to joint applicants that consist of not less than 1 nonprofit charitable corporation organized under chapter 180 and registered with the non-profit organizations and public charities division of the office of the attorney general and a licensee under section 12.
The temporary license shall describe the premises to which it applies and shall be granted only for the premises of the joint applicant that is a licensee under said section 12. The temporary license shall not be valid for more than 10 consecutive calendar days and a holder of any such temporary license shall not be granted more than 2 such licenses in a calendar year. A holder of a temporary license under this subsection shall be permitted to conduct such sales on any day and at any time permitted under said section 12. Any alcoholic beverages sold under this section shall be donated at no charge to the license holder and any alcoholic beverages donated may be dispensed by the employees or agents of the donor of such beverages without compensation for the dispensing services. A majority of the proceeds from such sales shall be used for the charitable corporation license holder's charitable purposes.
The fee for such temporary license shall not exceed the minimum fee provided for holders of licenses to sell alcoholic beverages at retail. The application procedures under section 15A shall not apply to such temporary licenses under this subsection; provided, however, that such applications may be granted by the local licensing authority according to the local procedures for granting licenses under section 14.
SECTION XX. Section 14 of said chapter 138, as so appearing, is hereby amended by striking the second paragraph in its entirety.
SECTION XX. Chapter 138 of the General Laws is hereby amended by striking out section 14A, as so appearing, and inserting in place thereof the following section:-
Section 14A. (a) Notwithstanding any general or special law to the contrary, the licensing authority in any city or town that votes to authorize the sale of alcoholic beverages may grant licenses for the sale of alcoholic beverages at auctions, not to be drunk on the premises, to an applicant that is licensed as an auctioneer pursuant to chapter 100 for not less than 10 years. Each license shall describe the premises to which it applies and shall be granted only for the premises which are either the principal place of business or headquarters of the applicant and legally zoned to allow such sales or which are the premises of a licensee under section 12 or section 15. The fee for the license shall not exceed the minimum fee for holders of licenses under section 14. A holder of a license for the sale of alcoholic beverages at auctions may conduct any such auction on any day and at any time permitted under section 12. Applications shall be granted by the licensing authority according to the local procedure for granting licenses under said section 14.
A licensee who holds a license under this section may provide, without charge, on-premises sample alcoholic beverages tastings for prospective customers if such beverages shall be available for sale at auction on those premises; provided, however, that no single serving of wine shall exceed 1 ounce, no single serving of malt beverages shall exceed 3 ounces and no single serving of distilled spirits shall exceed 1/4 of an ounce; and provided further, that the licensee shall control the dispensing of the alcoholic beverages.
(b) The local licensing authority in a city or town that votes to authorize the granting of licenses for the sale of alcoholic beverages may grant temporary licenses for the sale of alcoholic beverages at auction not to be drunk on the premises to applicants that are nonprofit charitable corporations organized under chapter 180 and registered with the non-profit organizations and public charities division of the office of the attorney general.
Each such temporary license shall describe the premises to which the license applies and shall be granted only for premises that are the principal place of business or headquarters of the applicant, or a location owned or leased by the applicant from which the applicant regularly conducts business and which are legally zoned to allow such sales, or which are the premises of a licensee under section 12 or 15.
No such temporary licenses shall be valid for more than 10 consecutive calendar days and a holder of a temporary license shall not be granted more than 5 licenses in a calendar year. A holder of a temporary license under this subsection may conduct such auctions on any day and at any time permitted under said section 12. Any alcoholic beverages sold under this section shall be donated at no charge to the license holder and all proceeds from such sales shall be used for the license holder's charitable purposes.
The fee for a temporary license under this subsection shall not exceed the minimum fee provided for holders of licenses to sell alcoholic beverages at retail. The application procedures under section 15A shall not apply to temporary licenses under this subsection; provided, however, that such applications may be granted by the local licensing authority according to the local procedures for the granting licenses under section 14.
(c) Notwithstanding any general or special law to the contrary, the local licensing authority in a city or town which votes to authorize the granting of licenses for the sale of alcoholic beverages may grant temporary licenses for the sale of alcoholic beverages at auctions, not to be drunk on the premises, to applicants that are licensees under section 15 of chapter 138.
Each such temporary license shall describe the premises to which it applies and shall be granted only for premises that are the principal place of business or headquarters of the applicant and which are legally zoned to allow such sales or which are the premises of a licensee under said section 15. The temporary license shall not be valid for more than 10 consecutive calendar days and a holder of any such temporary license shall not be granted more than 2 such temporary licenses in a calendar year. A holder of a temporary license under this subsection shall be permitted to conduct such auctions on any day and at any time permitted under said section 15.
The fee for the temporary license shall not exceed the minimum fee provided for holders of licenses to sell alcoholic beverages at retail. The application procedures under section 15A shall not apply to temporary licenses under this subsection; provided, however, that such applications may be granted by the local licensing authority according to the local procedures for granting licenses under section 14.
(d) Notwithstanding any general or special law to the contrary, the local licensing authority in a city or town which votes to authorize the granting of licenses for the sale of an alcoholic beverage may grant temporary licenses for the sale of alcoholic beverages at auction not to be drunk on the premises to joint applicants which consist of not less than 1 nonprofit charitable corporation organized under chapter 180 and registered with the non-profit organizations and public charities division of the office of the attorney general and a licensee under section 12 or 15.
The temporary license shall describe the premises to which it applies and shall be granted only for the premises of the joint applicant that is a licensee under said section 12 or 15. The temporary license shall not be valid for more than 10 consecutive calendar days and a holder of any such temporary license shall not be granted more than 2 such licenses in a calendar year. A holder of a temporary license under this subsection shall be permitted to conduct such sales on any day and at any time permitted under said section 12. Any alcoholic beverages sold under this subsection shall be donated at no charge to the license holder. A majority of the proceeds from such sales shall be used for the charitable corporation license holder's charitable purposes.
The fee for such temporary license shall not exceed the minimum fee provided for holders of licenses to alcoholic beverages at retail. The application procedures under section 15A shall not apply to such temporary licenses under this subsection; provided, however, that such applications may be granted by the local licensing authority according to the local procedures for granting licenses under section 14.
SECTION XX. Chapter 153 of the acts of 1997, as most recently amended by chapter 405 of the acts of 2012, is hereby repealed.”
Budget Amendment ID: FY2024-S3-123-R1
Redraft GOV 123
Veterans' Bonus Division
Messrs. Rush and Tarr, Ms. Gobi, Ms. Moran and Messrs. O'Connor and Keenan moved that the proposed new text be amended by inserting after section 18 the following 2 sections:-
“SECTION 18A. Section 2E of chapter 90 of the General Laws, as so appearing, is hereby amended by striking out, in lines 38 and 39, the words “Military heroes from United States military Operations Enduring Freedom, Iraqi Freedom and Noble Eagle” and inserting in place thereof the following words:- families of military service personnel who have died on, or as a result of, post September 11, 2001 military operations.
SECTION 18B. Said section 2E of said chapter 90, as so appearing, is hereby further amended by striking out, in lines 50 to 55, inclusive, the words “the Massachusetts Military Heroes Fund, Inc. and distributed by such fund at its discretion for the benefit of the families of military service personnel from Massachusetts killed while in service to the United States as a result of, or in support of, Operations Enduring Freedom, Iraqi Freedom or Noble Eagle” and inserting in place thereof the following words:- Home Base, distributed by such fund at its discretion for the benefit of Massachusetts families of military service personnel who died on, or as a result of, post September 11, 2001 military operations.”.
Budget Amendment ID: FY2024-S3-123
GOV 123
Veterans' Bonus Division
Messrs. Rush and Tarr, Ms. Gobi, Ms. Moran and Messrs. O'Connor and Keenan moved that the proposed new text be amended in section 2, in item 0610-2000, by striking out the figure “$300,000” and inserting in place thereof the following figure:- "$350,000"; and
By inserting at the end thereof the following new sections:-
SECTION XX. Item 0610-2000 of section 2 of chapter 126 of the acts of 2022 is hereby amended by striking out the words:- provided, that the office of the state treasurer may expend not more than $300,000 for costs incurred in the administration of these payments;
SECTION XX. Item 0610-2000 of said section 2 of said chapter 126 of the acts of 2022 is hereby further amended by inserting after the words “approved in the prior fiscal year” the following words:- ; and such funds shall be made available until June 30, 2024.
Budget Amendment ID: FY2024-S3-124
GOV 124
Online Lottery Promotional Activities
Mr. Keenan moved that the proposed new text be amended in section 2, in item 0640-0010, by inserting after the words "from this item;" the following words:- "provided further, that no funds shall be expended from this item for costs associated with the promotion or advertising of online lottery games;".
Budget Amendment ID: FY2024-S3-125
GOV 125
Commission on the Status of Asian Americans and Pacific Islanders
Messrs. Keenan and Eldridge moved that the proposed new text be amended in section 2, in item 0950-0080, by striking out the figure "$505,802" and inserting in place thereof the following figure:- "$582,753".
Budget Amendment ID: FY2024-S3-128-R1
Redraft GOV 128
Matched Savings Programs
Messrs. Eldridge and O'Connor, Ms. Rausch and Mr. Feeney moved that the proposed new text be amended in section 2, in item 0610-0010, by adding the following words:- “; provided further, that not less than $250,000 shall be expended to the MIDAS Collaborative Inc. as a fiscal intermediary for matched-savings programs, which help to close critical racial and other wealth gaps of low-to-moderate-income households, in partnership with financial institutions, community development corporations, community foundations and other community-based organizations”.
Budget Amendment ID: FY2024-S3-128
GOV 128
Matched Savings Programs
Messrs. Eldridge and O'Connor moved that the proposed new text be amended in section 2, in item 0610-0010, by adding the following:- “; provided, that not less than $250,000 shall be made available to the MIDAS Collaborative, Inc. as a fiscal intermediary for matched-savings programs, which help to close critical racial and other wealth gaps of low-to-moderate-income households, in partnership with financial institutions, community development corporations, community foundations and other community-based organizations”; and by striking out the figure "$1,626,701” and inserting in place thereof the figure:- "$1,876,701".
Budget Amendment ID: FY2024-S3-129
GOV 129
Child Protection Program at UMass Memorial Medical Center
Ms. Kennedy moved that the proposed new text be amended in section 2, in item 0930-0100, by adding the following words:- "; provided further, that not less than $250,000 shall be expended for a hospital-based, comprehensive Child Protection Program at UMass Memorial Medical Center providing 24/7 pediatric abusive injury care, including: (i) medical evaluation and diagnosis services in cases of pediatric sexual abuse, sexual assault, physical abuse and neglect; (ii) timely health care evaluations and examinations for children entering foster care; and (iii) training of medical, educational and social service professions regarding physical and mental health issues for victims of abuse"; and by striking out the figure “$4,827,671” and inserting in place thereof the following figure:- “$5,077,671”.
Budget Amendment ID: FY2024-S3-129-R1
Redraft GOV 129
Child Protection Program at UMass Memorial Medical Center
Ms. Kennedy and Mr. O'Connor moved that the proposed new text be amended in section 2, in item 0930-0100, by adding the following words:- "; provided further, that not less than $250,000 shall be expended for the hospital-based, comprehensive child protection program at the University of Massachusetts Memorial Medical Center providing 24/7 pediatric abuse injury care, including: (1) medical evaluation and diagnosis services in cases of pediatric sexual abuse, sexual assault, physical abuse and neglect; (2) timely health care evaluations and examinations for children entering foster care; and (3) trainings for medical, educational and social service professionals regarding physical and mental health issues for victims of abuse"; and by striking out the figure “$4,827,671” and inserting in place thereof the following figure:- “$5,077,671”.
Budget Amendment ID: FY2024-S3-130
GOV 130
OCA Transition-Age Youth Technical Change
Ms. Kennedy moved that the proposed new text be amended in section 2, in item 0930-0100, by striking out, in line 1, the following words:- “provided, that not less than $300,000 shall be expended on a pilot program to provide housing support services to transition-age youth who are aging out of the care or custody of the department of children and families or the department of youth services;” and inserting in place thereof the following words:- “provided, that not less than $300,000 shall be expended on efforts to ensure that transition-age youth who are aging out of the care or custody of the department of children and families or the department of youth services are well-prepared for and supported in their transition into adulthood;".
Budget Amendment ID: FY2024-S3-131
GOV 131
Auditing of Federal Funds
Messrs. DiDomenico and Tarr moved that the proposed new text be amended by inserting after section ____ the following section:-
"SECTION ___. Executive branch departments, state agencies, authorities, quasi-authorities, and constitutional offices directly receiving federal: (1) pandemic relief funds; (2) economic stimulus monies; or (3) emergency loan funds shall allocate and use a portion of said funds to engage a third-party auditor for the purposes of creating a compliance function, auditing the expenditure of all associated funds, and providing the information to the Commonwealth’s Secretary of Administration and Finance.
The Secretary of Administration and Finance shall use the contracted auditor’s information to prepare a final report on expenditures made through December 31, 2024. The Secretary of Administration and Finance shall send the final report to the Governor, the Senate President, the Speaker of the House, the Chair of the House Ways and Means Committee, and the Chair of the Senate Ways and Means Committee within 30 days of completing said report, and make a copy of the report available for public access online. The audits shall be consistent with generally-accepted auditing standards."
Budget Amendment ID: FY2024-S3-132
GOV 132
Historic Blackstone Christ Community Church
Mr. Fattman moved that the proposed new text be amended in section 2, in item 0526-0100, by inserting the following words:- “; provided further, that not less than $30,000 shall be expended to Christ Community Church in the town of Blackstone for historical preservation repairs”; and
in said section 2, in said item 0526-0100, by striking out the figure “$1,067,051” and inserting in place thereof the following figure:- “$1,097,051”.
Budget Amendment ID: FY2024-S3-133
GOV 133
Population Change Study
Messrs. Tarr and O'Connor moved that the proposed new text be amended by inserting after SECTION _ the following new section:
"SECTION_. The University of Massachusetts shall conduct a study of changes in the population in the commonwealth in the last 10 years, projected changes in the next 10 years, the causes therefore and the impacts thereof, so as to inform the decisions of state government. In conducting said study, the university shall create and advisory panel for the purposes of consultation and guidance, which shall include the Chancellor or a designee, representatives selected by the governor from the Executive Office of Administration and Finance, the Executive Office of Economic Development, the Executive Office of Housing and Livable Communities, the Executive Office of Education, the Executive Office of Health and Human Services and the department of revenue, members of the university faculty with expertise in demographics, economics, health care, education and planning, two representatives of organized labor in the commonwealth, two representatives of employers in the commonwealth, and 3 members representing communities of different sizes in the commonwealth.
Said study shall examine population history and trends, factors impacting population changes such as levels of taxation, the costs of housing, energy, transportation and education, climate change and adaptation, and any other relevant factors identified by the advisory panel. The study shall also examine the impacts of foreseeable population changes on the state's economy, housing, environmental protection, energy consumption, environmental protection, municipal and state tax revenue, state and local government spending, and municipalities and school districts. In conducting such study the university shall conduct no less than 3 public hearings in geographically diverse regions of the commonwealth, and shall consult with persons and organizations with relevant expertise.
The university shall file a report detailing the findings of said study with the clerks of the House and Senate, whom shall post it electronically in a manner available to the public, not later than June 30, 2024.
Budget Amendment ID: FY2024-S3-134
GOV 134
Infection control in state-owned facilities
Messrs. Cyr, Velis, Mark and Gomez moved that the proposed new text be amended in section 2, in item 1102-3199, by adding the following words:- "; provided further, that the division shall evaluate the feasibility of installation of technologies that continuously disinfect air and surfaces to eliminate pathogens, viruses, and molds that are a threat to public health in state-owned and contracted healthcare facilities".
Budget Amendment ID: FY2024-S3-135
GOV 135
Peace Officer History Month
Messrs. Fattman, Tarr and O'Connor moved that the proposed new text be amended by inserting after section ___ the following section:-
"SECTION XX. Chapter 6 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 15LLLLLL the following section:-
Section 15MMMMMM. The governor shall annually issue a proclamation setting apart the month of January as Peace Officer History Month and recommend that the month be observed in an appropriate manner by the people.”
Budget Amendment ID: FY2024-S3-136
GOV 136
Waste Reduction
Ms. Rausch moved that the proposed new text be amended in section 2, by striking out item 0511-0270".
Budget Amendment ID: FY2024-S3-136-R1
Redraft GOV 136
Waste Reduction
Ms. Rausch moved that the proposed new text be amended in section 2, in item 0511-0270, by inserting the following:- “; provided, that the secretary shall conduct a comprehensive equity review of the 2020 census rollout, including without limitation analyses of pre-COVID and post-COVID-onset outreach efforts to immigrant communities and communities of color, and issue a report containing his findings to the joint committee on election laws, the senate committee on the census, and the senate and house committees on ways and means not later than February 1, 2024”; and by striking out the figure “$1,000,001" and inserting in place thereof the following figure:- “$500,000”.
Budget Amendment ID: FY2024-S3-137
GOV 137
Protecting Taxpayer Investments in Downtown New Bedford
Mr. Montigny moved that the proposed new text be amended by inserting after section ___ the following section:-
“SECTION ___. The division of capital asset management and maintenance, prior to October 1, 2023, shall submit to the inspector general, for inclusion in the annual report pursuant to section 12 of chapter 12A, a report detailing each expenditure since September 7, 2021 from line item 1599-7104 for the facility located at 182 Union Street in the city of New Bedford; provided, that said report from the division shall identify the purpose and provide documentation for each expenditure, including but not limited to rents, utility expenses, deferred maintenance, capital improvements, personnel expenses, or other operating expenses incurred; provided further, that the inspector general shall review and investigate said expenditures in accordance with said chapter 12A, including but not limited to the production of all records, correspondence, and payments relating to consultants, strategists, or lobbyists registered or otherwise; provided further, that the inspector general shall refer any appropriate matters in accordance with the provisions set forth in section 10 and 11 of said chapter 12A; and provided further, that no funds from a reserve account, the University of Massachusetts, or otherwise shall be expended to maintain or renovate said facility until the implementation of chapter 141 of the acts of 2022 or such time that said facility is otherwise conveyed by deed to the University of Massachusetts Building Authority.”.
Budget Amendment ID: FY2024-S3-137-R1
Redraft GOV 137
Protecting Taxpayer Investments in Downtown New Bedford
Mr. Montigny moved that the proposed new text be amended by inserting after section 53 the following section:-
“SECTION 53A. Not later than October 1, 2023, the division of capital asset management and maintenance, in consultation with the University of Massachusetts Building Authority, shall submit to the inspector general for inclusion in the annual report pursuant to section 12 of chapter 12A of the General Laws, a report detailing each expenditure made after September 7, 2021 from item 1599-7104 for the facility located at 182 Union street in the city of New Bedford. The report from the division shall identify the purpose of each expenditure and provide documentation therefor, including, but not limited to, amounts paid for rents, utility expenses, deferred maintenance, capital improvements, personnel expenses and any other operating expenses. The inspector general shall review and investigate all such expenditures in accordance with said chapter 12A, including, but not limited to, the production of all records, correspondence and payments relating to the facility and shall refer any appropriate matters in accordance with sections 10 and 11 of said chapter 12A. No funds from any reserve account, the University of Massachusetts or otherwise shall be expended to maintain or renovate the facility until the implementation of chapter 141 of the acts of 2022 or until such time as the facility is otherwise conveyed by deed to the University of Massachusetts Building Authority.”.
Budget Amendment ID: FY2024-S3-138-R1
Redraft GOV 138
Promoting Affordability for Commonwealth Residents I
Messrs. Fattman and O'Connor moved that the proposed new text be amended by inserting after section ___ the following section:-
"SECTION XX. Chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after section 5C the following new section:-
Section 5D. Definitions applicable to this section and section 5E.
The following words and phrases for the purposes of this sections and the following section shall have the following meanings:
“Account holder” means an individual who establishes, individually or jointly with one or more other individuals, a first-time homebuyer savings account.
“Allowable closing costs” means a disbursement listed on a settlement statement for the purchase of a single-family residence in Massachusetts by a qualified beneficiary.
“Eligible costs” means the down payment and allowable closing costs for the purchase of a single-family residence in Massachusetts by a qualified beneficiary.
“Financial institution” means any bank, trust company, savings institution, industrial loan association, consumer finance company, credit union, or any benefit association, insurance company, safe deposit company, money market mutual fund, or similar entity authorized to do business in Massachusetts.
“First-Time Homebuyer” means an individual who resides in Massachusetts and has not owned or purchased, either individually or jointly, a single-family residence during a period of three (3) years prior to the date of the purchase of a single-family residence.
“First-Time Home Buyer Savings Account” or “account” means an account with a financial institution that an account holder designates as a first-time home buyer savings account on the account holder’s Massachusetts income tax return for tax year 2017 or any tax year thereafter, pursuant to this Chapter for the purpose of paying or reimbursing eligible costs for the purchase of a single-family residence in Massachusetts by a qualified beneficiary.
“Qualified Beneficiary” means a first-time home buyer who is designated as the qualified beneficiary of an account designated by the account holder as a first-time home buyer savings account.
“Settlement Statement” means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974, 12 U.S.C. 2601 et seq., as amended, and regulations thereunder.
“Single-Family Residence” means a single-family residence owned and occupied by a qualified beneficiary as the qualified beneficiary’s principal residence, which may include a manufactured home, trailer, mobile home, condominium unit, or cooperative.
SECTION 2. Said chapter 62 is hereby further amended by inserting after section 5D the following new section:-
Section 5E. Designation and Use of First-Time Home Buyer Savings Account.
(a) Beginning January 1, 2021, any individual may open an account with a financial institution and designate the account, in its entirety, as a first-time home buyer savings account to be used to pay or reimburse a qualified beneficiary’s eligible costs for the purchase of a single-family residence in Massachusetts.
(b) An account holder must designate no later than April 15 of the year following the tax year during which the account is established, a first-time home buyer as the qualified beneficiary of the first-time home buyer savings account. The account holder may designate himself or herself as the qualified beneficiary and may change the designated qualified beneficiary at any time, but there may not be more than one qualified beneficiary at any one time.
(c) An individual may jointly own a first-time home buyer savings account with another person if the joint account holders file a joint income tax return.
(d) An individual may be the account holder of more than one first-time home buyer savings account. However, an account holder cannot have multiple accounts that designate the same qualified beneficiary.
(e) An individual may be designated as the qualified beneficiary on more than one first-time home buyer savings account.
(f) Only cash and marketable securities may be contributed to a first-time home buyer savings account. Subject to the limitations of this section, persons other than the account holder may contribute funds to a first-time home buyer savings account. There is no limitation on the amount of contributions that may be made to or retained in a first-time home buyer savings account.
(g) The funds held in a first-time home buyer savings account shall not be used to pay expenses of administering the account, except that a service fee may be deducted from the account by a financial institution in which the account is held;
(h) The account holder shall submit the following to the department of revenue:
(1) detailed information regarding the first-time home buyer savings account, including a list of transactions for the account during the tax year and the Form 1099 issued by the financial institution for such account with the account holder’s Massachusetts income tax return on forms prepared by the department of revenue; and
(2) a detailed account of the eligible costs toward which the account funds were applied, if there was a withdrawal from the account, and a statement of the amount of funds remaining in the account, if any.
(i)Under this section and section 5D of this chapter, a financial institution shall not be required to:
(1) Designate an account as a first-time home buyer savings account, or designate the qualified beneficiaries of an account, in the financial institution’s account contracts or systems or in any other way;
(2) Track the use of funds withdrawn from a first-time home buyer savings account;
(3) Allocate funds in a first-time home buyer savings account among joint account holders or multiple qualified beneficiaries; or
(4) Report any information to the Department of Revenue or any other governmental agency that is not otherwise required by law.
(j)A financial institution is not responsible or liable for:
(1) Determining or ensuring that an account satisfies the requirements to be a first-time home buyer savings account;
(2) Determining or ensuring that funds in a first-time home buyer savings account are used for eligible costs; or
(3) Reporting or remitting taxes or penalties related to the use of a first-time home buyer savings account.
(k) Except as otherwise provided in this section and subject to the limitations under this subsection, there shall be deducted from taxable income of an account holder, for Massachusetts income tax purposes:
(1) the amount contributed to a first-time home buyer savings account during each tax year, not to exceed $10,000 for an account holder who files an individual tax return or $20,000 for joint account holders who file a joint tax return.
(2) the amount of earnings, including interest and other income on the principal, from the first-time home buyer savings account during the tax year.
(l) An account holder may claim the deduction and exclusion under subsection (k):
(1) For a period not to exceed 15 years;
(2) For an aggregate total amount of principal and earnings, not to exceed $100,000 during that 15-year period; and
(3) Only if the principal and earnings of the account remain in the account until a withdrawal is made for eligible costs related to the purchase of a single-family residence by a qualified beneficiary, except as otherwise provided in this section.
(m) Any funds in a first-time home buyer savings account not expended on eligible costs by December 31 of the last year of the 15-year period under Subsection 7(2)(a) of this Chapter shall thereafter be included in the account holder’s taxable income.
(n) A person other than the account holder who deposits funds in a first-time home buyer savings account shall not be entitled to the deduction and exclusion provided for under this Chapter.
(o) The deduction and exclusion from taxable income provided for by this Section shall apply to any alternative bases for calculating taxable income for Massachusetts income tax purposes.
(p) Except as otherwise authorized in this of this section, if the account holder withdraws any funds from a first-time home buyer savings account for a purpose other than eligible costs for the purchase of a single-family residence:
(1) Those funds shall be included in the account holder’s taxable income; and
(2) The account holder shall pay a penalty to the Department of Revenue equal to the tax that would have been collected had the withdrawn funds been subject to income tax. Such penalty shall not apply to funds withdrawn from an account that were:
(i) Withdrawn by reason of the account holder’s death or disability;
(ii) A disbursement of assets of the account pursuant to a filing for protection under the United States Bankruptcy Code, 11 U.S.C. § 101 et seq.; or
(iii) A transfer of the funds from a first-time home buyer savings account to a new first-time home buyer savings account held by a different financial institution or the same financial institution.
(q) The Department of Revenue shall prepare forms for:
(1) The designation of an account with a financial institution to serve as a first-time home buyer savings account;
(2) The designation of a qualified beneficiary of a first-time home buyer savings account; and
(3) For an account holder to annually submit to the Department of Revenue detailed information regarding the first-time home buyer savings account, including but not limited to a list of transactions for the account during the tax year, and identifying any supporting documentation that is required to be maintained by the account holder."
Budget Amendment ID: FY2024-S3-138
GOV 138
Promoting Affordability for Commonwealth Residents I
Mr. Fattman moved that the proposed new text be amended by inserting after section ___ the following section:-
"SECTION XX. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after subsection (p) the following new subsection:-
(q) A credit for child care services expenses paid by the taxpayer shall be allowed against the tax liability imposed by this chapter, for a taxpayer filing single, married filing jointly or head of household. Said child care service must be a provider licensed by the Commonwealth in order to qualify for the tax credit. The child receiving child care services must be a dependent of the taxpayer. The total credit allowable per tax year shall not exceed three thousand dollars per child. Only one taxpayer of the two taxpayers who file jointly married filing shall be eligible to qualify for the tax credit."
Budget Amendment ID: FY2024-S3-139
GOV 139
Study for the Competitiveness of the Commonwealth of Massachusetts
Messrs. Tarr and O'Connor moved that the proposed new text be amended in section 2, in item 7002-0010, by adding the following words:- "provided further, that the office shall conduct a review of the commonwealth's competitiveness with regard to the costs of taxation, labor, physical space, and health insurance, compared to other states, provided that the findings of said review and comparison shall be filed in a report to the clerks of the House and Senate no later than June 1, 2024."
Budget Amendment ID: FY2024-S3-140
GOV 140
Promoting Affordability for Commonwealth Residents II
Messrs. Fattman, Tarr and O'Connor moved that the proposed new text be amended by inserting after section ___ the following section:-
“SECTION XX. Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subsection:-
(w)(1) There is hereby established a credit for licensed Massachusetts attorneys who provide pro bono legal services in at least one adoption per year. Each adoption case shall entitle said attorney to a $500 credit and shall be limited to no more than $2,500 in each taxable year.”