Other Amendments

Budget Amendment ID: FY2024-S3-770

OTH 770

Conservaion Land Tax Credit

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

Section ___

"SECTION 1. Subsection (p) of section 6 of chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding, in line 769, after the words “as amended” the following words:- “, or private nonprofit trust compliant with chapter 203 organized for the purposes of land conservation, which is authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit charitable organization as described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended.

SECTION 2. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 835, the figure “$2,000,000” and inserting in place thereof the following figure:- “$3,000,000”.

SECTION 3. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line 835, the figure “$3,000,000” and inserting in place thereof the following figure: - “$4,000,000”.

SECTION 4. Said subsection (p) of said section 6 of said chapter 62, as so appearing, is hereby amended by striking out, in line835, the figure “$4,000,000”and inserting in place thereof the following figure:- “$5,000,000”.

SECTION 5. Section 38AA of chapter 63, as so appearing, is hereby amended by adding, in line 29, after the words “as amended” the following words:- , or a private nonprofit trust compliant with chapter 203 organized for the purposes of land conservation, which is authorized to do business in the commonwealth, and which has tax-exempt status as a nonprofit charitable organization as described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended.

SECTION 6. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$2,000,000” and inserting in place thereof the following figure:- “$3,000,000”.

SECTION 7. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$3,000,000” and inserting in place thereof the following figure:- “$4,000,000”.

SECTION 8. Said section 38AA of said chapter 63, as so appearing, is hereby amended by striking out, in line 88, the figure “$4,000,000” and inserting in place thereof the following figure:- “$5,000,000”.

SECTION 9. Sections 2 and 6 shall take effect on January 1, 2022.

SECTION 10. Sections 3 and 7 shall take effect on January 1, 2023.

SECTION 11. Sections 4 and 8 shall take effect on January 1, 2024.

SECTION 12. Sections 2,3,4,6,7, and 8 of this act shall expire on December 31, 2031."

Budget Amendment ID: FY2024-S3-770-R1

Redraft OTH 770

Conservaion Land Tax Credit

Messrs. Tarr and Eldridge, Ms. Gobi and Messrs. Fattman, Keenan, O'Connor, Feeney and Payano moved that the proposed new text be amended by inserting after section ___ the following sections:-

Section ___

SECTION 9. Sections 2 and 6 shall take effect on January 1, 2024.

SECTION 10. Sections 3 and 7 shall take effect on January 1, 2025.

SECTION 11. Sections 4 and 8 shall take effect on January 1, 2026.

SECTION 12. Sections 2,3,4,6,7, and 8 of this act shall expire on December 31, 2034."

Budget Amendment ID: FY2024-S3-772

OTH 772

Post-Retirement Work Earnings Limitations Inflation Adjustment

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

“SECTION __. Section 91(b) of Chapter 32 of the General Laws is hereby amended by striking out the figure '$15,000' and inserting in place thereof the following figure:- '$25,000'."

Budget Amendment ID: FY2024-S3-773

OTH 773

Membership to the UGGA Distribution Review Commission

Messrs. Tarr and O'Connor moved that the proposed new text be amended in Section 52 by striking out in line 18 the figure, "9" and inserting in place thereof the following:-"11"; and

in line 19, by inserting after the word "designees", the following:-"the ranking members of the joint committee on ways and means or their designees"

Budget Amendment ID: FY2024-S3-775

OTH 775

MassDReams

Messrs. Brady, Moore, Gomez, Feeney, Keenan, O'Connor, Timilty and Collins and Ms. Rausch moved that the proposed new text be amended by inserting the following item:

"xxxx-xxxx For the MassDREAMS program administered by the Massachusetts Housing Finance Agency and Massachusetts Housing Partnership pursuant to Chapter 102 of the Acts of 2021, with such modifications as such agencies may determine necessary or advisable to create and maintain opportunities for homeownership throughout The Commonwealth for socially and economically disadvantaged residents of the Commonwealth, including, not limited to, residents of communities disproportionately impacted by the 2019 novel coronavirus pandemic; provided, that funds shall be expended to create and enhance access to homeownership in order to foster a strong, inclusive and equitable delivery and to address the systemic homeownership gap among the socially and economically disadvantaged population; provided further, that funds shall be expended to create opportunities for first-time homebuyers; provided further, that funds may be expended in the form of grants or loans, or any combinations thereof, and for down payment assistance, closing costs, mortgage insurance, mortgage interest subsidy, first-time homebuyer counseling, financial literacy programs, and for reasonable costs of administering the program; provided further that the greater of 10% or $10,000,000 of this item shall be administered by the Massachusetts Housing Partnership and the remaining balance shall be administered by the Massachusetts Housing Finance Agency............................................$100,000,000".

Budget Amendment ID: FY2024-S3-777

OTH 777

Municipal General Fund Revenue Exceptions

Mr. Tarr moved that the proposed new text be amended By inserting after Section _ the following new section:-

"SECTION_. Notwithstanding section 5B of chapter 40 and section 4B of chapter 4 of the General Laws, or any other general or special law to the contrary, any city, town or district that has accepted the fourth paragraph of section 5B of chapter 40 of the General Laws, and thereby dedicated statewide opioid settlement receipts to a stabilization fund, may vote to revoke said acceptance at any time. Upon such revocation, the city, town or district may, without further appropriation, account for all statewide opioid settlement receipts previously received, including those already in a stabilization fund, in accordance with section 53 of chapter 44 of the General Laws, as amended by section 10, unless already certified as free cash. Notwithstanding any general or special law to the contrary, unless otherwise reserved, any city, town or district may account for all statewide opioid settlement receipts previously received in accordance with said section 53 of said chapter 44 of the General Laws, as so amended, unless already certified as free cash. Any statewide opioid settlement receipts already certified as free cash may be appropriated to the separate statewide opioid settlement revenue account established pursuant to said section 53 of said chapter 44 of the General Laws, as so amended."

Budget Amendment ID: FY2024-S3-778

OTH 778

Two-Week Sales Tax Holiday

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

"SECTION _. Notwithstanding any general or special law to the contrary, for the days of August 8, 2023 to August 21, 2023, an excise shall not be imposed upon nonbusiness sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. For the purposes of this act, tangible personal property shall not include telecommunications services, tobacco products subject to the excise imposed by chapter 64C of the General Laws, marijuana or marijuana products subject to chapter 94G of the General Laws, alcoholic beverages, as defined in section 1 of chapter 138 of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals or a single item the price of which is in excess of $2,500.

SECTION _. Notwithstanding any general or special law to the contrary, for the days of August 8, 2023, to August 21, 2023, a vendor shall not add to the sales price or collect from a nonbusiness purchaser an excise upon sales at retail of tangible personal property. The commissioner of revenue shall not require a vendor to collect and pay excise upon sales at retail of tangible personal property purchased on August 8, 2023, through August 21, 2023, including on August, 21, 2023. An excise erroneously or improperly collected during the days of August 8, 2023 to August 21,2023, shall be remitted to the department of revenue.

SECTION _. Notwithstanding the provisions of section 6A of chapter 64H of the General Laws, the sales tax holiday for 2023 designated pursuant to subsection (b) of said section 6A shall run concurrently with the dates set forth in sections 1 and 2 and shall not be interpreted as being in addition to any such dates.

SECTION _. Reporting requirements imposed upon vendors of tangible personal property, by law or by regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales for the days of August 8, 2023 to August 21, 2023.

SECTION _. (a) On or before August 15, 2023, the commissioner of revenue shall certify the amount of sales tax receipts estimated to be foregone as a result of the provisions of sections 1 and 2, based on the likely volume of sales tax collections in the absence of this act. In this certification, the commissioner shall specify distinctly the amounts of tax receipts that would have been credited or otherwise assigned to non-budgeted funds for transfer of sales tax revenue dedicated to the Massachusetts Bay Transportation Authority pursuant to section 35T of chapter 10 of the General Laws and the Massachusetts School Building Authority pursuant to section 35BB of said chapter 10. Additionally, in this certification, the commissioner shall specify distinctly the amounts of tax receipts that would have been pledged to the expenses of the various convention centers.

(b) In calculating the consolidated net surplus for fiscal year 2023 pursuant to section 5C of chapter 29 of the General Laws and any relevant special acts, the comptroller shall exclude from the consolidated net surplus an amount equal to the total amount of sales tax receipts foregone as a result of the provisions of sections 1 and 2, as certified by the commissioner of revenue. That amount shall be treated as a reserved balance in the General Fund at the close of fiscal year 2023.

(c) In fiscal year 2024, the comptroller shall transfer from the General Fund to the Massachusetts Bay Transportation Authority State and Local Contribution Fund established in section 35T of chapter 10 of the General Laws, the School Modernization and Reconstruction Trust Fund established in section 35BB of said chapter 10, and funds for the various convention centers established in chapter 152 of the acts of 1997 as amended, chapter 45 of the acts of 2001 and chapter 422 of the acts of 2006 as amended, the specified portions of the sales tax receipts foregone as a result of the provisions of sections 1 and 2, as certified by the commissioner of revenue pursuant to subsection (a) of this section. Transfers pursuant to this subsection shall be in amounts and on a schedule that approximates the allocation of funds that would have occurred in the absence of this act. For purposes of calculating amounts due under sections 35T and 35BB of chapter 10 of the General Laws, chapter 152 of the acts of 1997 as amended, chapter 45 of the acts of 2001, chapter 422 of the acts of 2006 as amended, and any other general or special act, funds transferred pursuant to this section shall be treated as sales tax receipts.

SECTION _. On or before December 31, 2023, the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone pursuant to this act, as well as new revenue raised from personal and corporate income taxes and other sources; provided, that the amounts transferred pursuant to subsection (c) of section 5 shall be final notwithstanding any variance from the amounts certified pursuant to this section. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing, for each fund affected, the amounts that were deposited into each fund pursuant to this act.

SECTION _. The commissioner of revenue shall issue instructions or forms or promulgate rules or regulations necessary for the implementation of this act.

SECTION _. Eligible sales at retail of tangible personal property under sections 1 and 2 are restricted to those transactions occurring on days between and including August 8, 2023, and August 21, 2023. Transfer of possession of or payment in full for the property shall occur on 1 of those days. Transactions where a deposit, prepayment or binding promise to pay is made before August 8, 2022, prior sales, and layaway sales shall be ineligible.”

Budget Amendment ID: FY2024-S3-779

OTH 779

Meals Tax Holiday

Messrs. Tarr, Fattman and O'Connor moved that the proposed new text be amended by inserting after section ____ the following section:-

"SECTION ____. (a) Notwithstanding any general or special law to the contrary, for the days of October 2-7 2023, inclusive, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as most recently amended by section 157 of chapter 27 of the Acts of 2009, shall be suspended.

(b) Notwithstanding any general or special law to the contrary, for the days of October 2-7, 2023, inclusive, a restaurant in the commonwealth shall not add to the sales price or collect from a customer an excise upon sales of meals. The commissioner of revenue shall not require any restaurant to collect and pay excise upon sales of meals purchased on October 2-7, 2023, inclusive, of each calendar year. An excise erroneously or improperly collected during the days of October 2-7, 2023, inclusive, shall be remitted to the Department of Revenue. Any city or town which imposes a local option meals tax may still collect that tax during these dates.

(c) Reporting requirements imposed upon restaurants by law or regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales on the days of October 2-7, 2023, inclusive.

(d) On or before December 31, 2023 the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from person and corporate income taxes and other sources, pursuant to this Act. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing by fund the amounts under general and special laws governing the distribution of revenues under Chapter 64H of the General Laws which would have been deposited in each fund, without this act.

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

Budget Amendment ID: FY2024-S3-780

OTH 780

Quarry Testing Requirements to Prevent Against Pyrrhotite

Ms. Gobi, Ms. Rausch, Messrs. Oliveira, Gomez and Fattman, Ms. Kennedy and Mr. Feeney moved that the proposed new text be amended by inserting after section __ the following section:-

“SECTION __. Chapter 6C of the General Laws is hereby amended by adding the following section:-

Section 78. (a) For the purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise:

“Aggregate”, granular materials such as gravel, sand and crushed rock that may be used individually or are combined for a particular purpose.

“Certified professional geologist”, a professional geologist certified by the American Institute of Professional Geologists.

“Licensed professional geologist”, a professional geologist certified by examination through the National Association of State Boards of Geology (ASBOG), or by an individual State that follows the national standards of the ASBOG licensing program or its equivalent.

“Concrete aggregate”, natural sand, natural gravel or crushed aggregate products produced from ledge rock.

(b) Any person seeking to mine, expand, excavate or otherwise operate a quarry, sand and gravel operation, or any other aggregate source for the purpose of producing concrete aggregate for sale or use in foundations, structural elements or infrastructure, such as roadways and bridges, shall submit to the department and the state geologist an application for a license to conduct such activity.

Each license application shall consist of: (i) a description of the geographic location of the aggregate source; (ii) an operations plan, including, but not limited to, mining, processing, storage and quality control methods; (iii) a geological source report, consistent with subsection (c); and (iv) the results of aggregate testing for the potential presence of pyrite and pyrrhotite, consistent with subsection (d). Each license application shall be accompanied by a fee in an amount to be determined by the department. Fees received by the department under this section shall be used to implement this section; provided, however, that any surplus fee receipts shall be deposited into the General Fund.

(c) The geological source report required in subsection (b) shall be prepared by a certified professional geologist, licensed professional geologist or an equivalent acceptable to the State Geologist in a form and manner prescribed by the department, in consultation with the state geologist, a representative nominated by the Massachusetts Aggregate and Asphalt Pavement Association, and a representative nominated by the Massachusetts Concrete and Aggregate Producers Association, Inc., and shall include, but not be limited to: (i) a description of the characteristics of the aggregate to be excavated at the subject location; (ii) a description of the products to be produced at such location; and (iii) a copy of the results of an inspection of face material and geologic log analysis conducted not more than 60 days prior to the date of the report. A geological source report prepared under this subsection shall be valid for a period of 1 year from the date of preparation.

(d) Aggregate testing to identify the potential presence of pyrite and pyrrhotite required in subsection (b) shall include, but not be limited to, a total sulfur test to measure total sulfur content in a representative sample. Aggregate testing shall be performed by an accredited laboratory in accordance with applicable standards established by American Society of Testing and Materials International standards or alternate standards to be determined by the department in consultation with the state geologist.

(e) The Secretary of Transportation or a designee, in consultation with the state geologist, shall review each license application submitted pursuant to this section and notify each applicant whether the license has been approved and any applicable conditions of operation. If the application is denied, the notification shall include the reason for denial. A license granted under this section shall be valid for 1 year from the date of approval. Testing requirements shall be determined by the department and shall be stated in the license application. License approval shall be contingent on test result criteria determined by the department. The department shall have the authority to modify testing requirements and criteria. Aggregate test results that meet the acceptability test criteria determined by the department for a period of five years shall be valid for a period determined by the department from the date of the most recent testing, provided, however, that annual geological source reports are submitted to the department. The state geologist may require additional testing or information to justify an approval recommendation.

(f) A person owning or operating an aggregate source subject to licensure pursuant to this section shall maintain all records relevant to such licensure and operation, including, but not limited to, a record of sale for all aggregate, for not less than 30 years.

(g) A person owning or operating a concrete production facility for the purpose of sale or use in foundations, structural elements, or infrastructure, such as roadways and bridges, in receipt of aggregate material from a source licensed pursuant to this section shall maintain a record of the aggregate sources used in individual concrete batches for not less than 30 years.

(h) The department, in consultation with the state geologist, shall catalogue and maintain the data collected under this section.

(i) Nothing in this section shall prohibit a municipality from requiring permits for quarry operation or excavation or from establishing pyrite or pyrrhotite presence restrictions that are more stringent than those set forth in this section.

(j) Nothing in this section shall affect the operations of quarries producing aggregate for purposes other than those described in subsection (b).

(k) The department, in consultation with the state geologist, shall promulgate regulations to implement this section.

SECTION 2. Section 78 of chapter 6C of the General Laws shall be effective on December 31, 2023; provided, however, that entities licensed to operate a quarry or sand and gravel operation in the commonwealth before the effective date of this act that are affected by said section 78 of said chapter 6C shall meet the requirements of said section 78 of said chapter 6C not later than December 31, 2023; provided further, that any work conducted by such an entity prior to December 31, 2023 shall comply with existing regulations."

Budget Amendment ID: FY2024-S3-780-R1

Redraft OTH 780

Quarry Testing Requirements to Prevent Against Pyrrhotite

Ms. Gobi, Ms. Rausch, Messrs. Oliveira, Gomez and Fattman, Ms. Kennedy and Messrs. Feeney and Keenan moved that the proposed new text be amended by inserting after section 6 the following section:-

“SECTION 6A. Chapter 6C of the General Laws is hereby amended by adding the following section:-

Section 79. (a) For the purposes of this section, the following words shall have the following meanings unless the context clearly requires otherwise:

“Aggregate”, granular materials such as gravel, sand and crushed rock that may be used individually or are combined for a particular purpose.

“Certified professional geologist”, a professional geologist certified by the American Institute of Professional Geologists.

“Concrete aggregate”, natural sand, natural gravel or crushed aggregate products produced from ledge rock.

“Licensed professional geologist”, a professional geologist certified by: (i) examination through the National Association of State Boards of Geology; or (ii) a state’s licensing authority that follows the national standards of the National Association of State Boards of Geology’s licensing program or its equivalent.

(b) Any person seeking to mine, expand, excavate or otherwise operate a quarry, sand and gravel operation or any other aggregate source for the purpose of producing concrete aggregate for sale or use in foundations, structural elements or infrastructure, including, but not limited to, roadways and bridges, shall submit to the department and the state geologist an application for a license to conduct such activity.

Each license application shall consist of: (i) a description of the geographic location of the aggregate source; (ii) an operations plan, including, but not limited to, mining, processing, storage and quality control methods; (iii) a geological source report, consistent with subsection (c); and (iv) the results of aggregate testing for the presence of pyrite and pyrrhotite, consistent with subsection (d). Each license application shall be accompanied by a fee as established by the department. Fees received by the department under this section shall be used to implement this section; provided, however, that any surplus fee receipts shall be deposited into the General Fund.

(c) An applicant under this section shall prepare a geological source report as required under subsection (b). Such report shall be prepared by a certified professional geologist, licensed professional geologist or an equivalent acceptable to the state geologist in a form and manner prescribed by the department, developed in consultation with the state geologist, a representative nominated by the Massachusetts Aggregate & Asphalt Pavement Association, Inc. and a representative nominated by the Massachusetts Concrete & Aggregate Producers Association, Inc., and shall include, but shall not be limited to: (i) a description of the characteristics of the aggregate to be excavated at the aggregate source location; (ii) a description of the products to be produced at such location; and (iii) a copy of the results of an inspection of face material and geologic log analysis, which shall be conducted not more than 60 days prior to the date of the report. A geological source report prepared under this subsection shall be valid for a period of 1 year from the date of preparation.

(d) Aggregate testing to identify the presence of pyrite and pyrrhotite required under subsection (b) shall include, but shall not be limited to, a total sulfur test to measure total sulfur content in a representative sample. Aggregate testing shall be performed by an accredited laboratory in accordance with applicable standards established by American Society of Testing and Materials International or alternate standards to be determined by the department in consultation with the state geologist.

(e) The secretary or a designee, in consultation with the state geologist, shall review each license application submitted pursuant to this section and notify each applicant whether the license has been approved and any applicable conditions of operation. If the application is denied, the notification shall include the reason for denial. A license granted under this section shall be valid for 1 year from the date of approval; provided, however, that a license may be renewed after it expires. The department shall state the aggregate testing requirements established under subsection (d) in the license application; provided, however, that the state geologist may request additional testing or information during the review of a license application. The department may modify testing requirements and application criteria at its discretion.

The department may issue a license valid for more than 1 year to an applicant that has submitted geological source reports and been approved for a license for 5 consecutive years; provided, however, that the licensee shall be required to submit annual geologic source reports as a condition for receiving such license.

(f) A person owning or operating an aggregate source, subject to licensure pursuant to this section, shall maintain all records relevant to such licensure and operation, including, but not limited to, a record of sale for all aggregate, for not less than 30 years.

(g) A person owning or operating a concrete production facility for the purpose of producing concrete for sale or use in foundations, structural elements or infrastructure, including, but not limited to, roadways and bridges, and who is in receipt of aggregate material from a source licensed pursuant to this section, shall maintain a record of the aggregate used in individual concrete batches for not less than 30 years.

(h) The department, in consultation with the state geologist, shall maintain all data collected under this section.

(j) Nothing in this section shall affect the operations of quarries producing aggregate for purposes other than those described in subsection (b).

(k) The department, in consultation with the state geologist, shall promulgate regulations to implement this section.”; and

by inserting after section 53 the following section:-

“SECTION 53A. Section 79 of chapter 6C of the General Laws, as inserted by section 6A, shall take effect on December 31, 2023; provided, however, that entities licensed to operate a quarry or sand and gravel operation in the commonwealth before the effective date of this act that are affected by said section 79 of said chapter 6C shall meet the requirements of said section 79 of said chapter 6C not later than December 31, 2023; and provided further, that any work conducted by such an entity prior to December 31, 2023 shall comply with existing regulations.".

Budget Amendment ID: FY2024-S3-781

OTH 781

Property Tax Liability Reduction for Volunteer Services

Messrs. Tarr, Fattman and O'Connor moved that the proposed new text be amended by inserting after section __ the following section:-

SECTION _. Section 5K of chapter 59 of the General laws, as appearing in the 2016 Official Edition is hereby amended by striking out in line 14 the figure "$1,500" and inserting in place thereof the following figure:— "$2,000".

Budget Amendment ID: FY2024-S3-782

OTH 782

Improvements to 240 Beaver Street in Waltham

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

“SECTION ____. Item 7008-1117 of section 2A of chapter 142 of the acts of 2019 is hereby amended by striking out the words ‘June 30, 2023’, inserted by section 121 of chapter 126 of the acts of 2022, and inserting in place thereof the following words:- ‘June 30, 2024’”.

Budget Amendment ID: FY2024-S3-783

OTH 783

Disabled Persons Protection Commission date change

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

“SECTION ____. Item 1107-2501 of section 2 of chapter 126 of the acts of 2022 is hereby amended by inserting after the word ‘disability’ the following words:- ‘and such funds shall not revert but shall be available through June 30, 2024’”.

Budget Amendment ID: FY2024-S3-784

OTH 784

Commission on the history of state institutions in the commonwealth date change

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

“SECTION ____. Item 5011-0100 of section 2 of chapter 126 of the acts of 2022 is hereby amended by inserting after the word ‘Hospital’ the following words:- ‘and such funds shall not revert but shall be available through June 30, 2024’”.

Budget Amendment ID: FY2024-S3-785

OTH 785

GSEP Working Group

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

“SECTION ___. Section 68 of chapter 179 of the acts of 2022 is hereby amended by striking out the words ‘July 31, 2023’ and inserting in place thereof the following words:- ‘January 31, 2024’”.

Budget Amendment ID: FY2024-S3-786

OTH 786

Large Buildings Energy Reporting

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

“SECTION ___. Subsection (d) of section 20 of chapter 25A of the General Laws, as inserted by section 41 of chapter 179 of the acts of 2022, is hereby amended by striking out the word ‘(b)’ and inserting in place thereof the following word:- ‘(c)’”.

Budget Amendment ID: FY2024-S3-788

OTH 788

Tax Deduction for Charitable Donations of Food by Farmers

Messrs. Tarr and Fattman moved that the proposed new text be amended by inserting after section _____ the following section:

"SECTION X. Section 3 of Chapter 62 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by inserting after subparagraph (13), the following subparagraph:

(13A) In the case where the taxpayer is engaged in the trade or business of farming in the commonwealth, as defined in section 1A of chapter 128, and makes a charitable contribution of food from such farm trade or business, a charitable contribution deduction shall be allowed to the taxpayer under subparagraph (13); notwithstanding, the deductibility limitation based on the prior year’s tax rate on Part B taxable income under said subparagraph. Subject to the provisions of this subparagraph, the requirements, conditions and limitations, for charitable deductions for contributions of food inventory under section 170(e) of the Code, as amended, shall apply to determine the amount of the allowed deduction.

For the limited purpose of determining the amount of the allowable deduction for any charitable contribution of food, the taxpayer may elect an alternate cost basis for such contributed food, equal to 25 per cent of the food’s fair market value, regardless of whether the taxpayer is required to account for inventories or capitalize indirect costs under the Code.

A food contribution shall not qualify for an allowable deduction under this subparagraph, unless in addition to such other requirements: (i) the contributed food complies with the applicable quality and labeling standards of “apparently wholesome food” as defined under 42 U.S.C. 1791(b)(2), of the Bill Emerson Good Samaritan Food Donation Act, in effect when this subparagraph was enacted; and, (ii) the donee that accepts the contributed food from the taxpayer, is a charitable organization located in the commonwealth that is exempt from federal taxes under section 501(3)(c) of the Code, other than a private foundation, and that regularly receives and distributes contributed food of any type, for the care of individuals who are ill, needy, or infants in Massachusetts.

SECTION XX. Chapter 63 of the General Laws is hereby amended by inserting after section 38FF, the following section:

Section 38GG. In determining the net income subject to tax under this chapter a corporation for profit engaged in the trade or business of farming in the commonwealth, as defined in section 1A of chapter 128, shall be allowed a deduction for charitable contributions of food by the corporation to a charitable organization. The term “charitable organization” for the purposes of this section, shall mean an organization exempt from federal taxes under section 501(3)(c) of the Code, excluding private foundations, that is located in the commonwealth and regularly receives and distributes contributed food in any form, for the care of individuals who are ill, needy, or infants in Massachusetts.

Subject to the provisions of this section, the requirements, conditions and limitations, applicable to charitable deductions for contributions of food inventory under section 170 of the Code, shall apply to determine the amount of the allowed deduction.

For the limited purpose of determining the amount of the allowable deduction for any charitable contribution of food, the corporation may elect an alternate cost basis for such contributed food, equal to 25 per cent of the food’s fair market value, regardless of whether the corporation is required to account for inventories or capitalize indirect costs under the Code.

A food contribution shall not qualify for an allowable deduction under this section, unless, in addition to such other requirements, the contributed food complies with the applicable quality and labeling standards of “apparently wholesome food” as defined under 42 U.S.C. 1791(b)(2), of the Bill Emerson Good Samaritan Food Donation Act, in effect when this section was enacted.

The allowed deduction under this section shall be in addition to other deductions allowable for corporations for profit under this chapter.

SECTION XXX. Sections X and XX shall be effective for tax years beginning on or after, January 1, 2023."

Budget Amendment ID: FY2024-S3-789

OTH 789

Analysis of Problems with the Operation of Electric Vehicle Charging Stations

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

“SECTION ___. Subsection (a) of section 89 of chapter 179 of the acts of 2022 is hereby amended by striking out the words ‘180 days after the effective date of this act’ and inserting in place thereof the following words:- ‘October 1, 2024’”.

Budget Amendment ID: FY2024-S3-790

OTH 790

Council to Implement an Electric Vehicle Charging Infrastructure Deployment Plan

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

“SECTION __. Subsection (d) of section 81 of chapter 179 of the acts of 2022 is hereby amended by striking out the word ‘12’ and inserting in place thereof the following word:- ‘24’”.

Budget Amendment ID: FY2024-S3-791-R1

Redraft OTH 791

Building a Community for Individuals with Autism in Massachusetts

Mr. O'Connor moved that the proposed new text be amended in section 2, in item 5911-1003, by adding the following words:- “; provided further, that not less than $100,000 shall be expended to Raising Harts Corporation in the town of Cohasset to support families with autistic children through inclusive programs and mentorship”; and by striking out the figure “$91,022,294” and inserting in place thereof the following figure:- “$91,122,294”.

Budget Amendment ID: FY2024-S3-791

OTH 791

Building a Community for Individuals with Autism in Massachusetts

Mr. O'Connor moved that the proposed new text be amended in section 2, in item 7008-1116, by adding the following:- “provided further, that not less than $100,000 shall be expended to Raising Harts, Inc. in the Town of Cohasset for the purpose of supporting Massachusetts families with autistic children through inclusive programs and mentorship;” and by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$200,000”.

Budget Amendment ID: FY2024-S3-792

OTH 792

PFML Benefits for Municipal Employees

Messrs. Brady, Cronin, Oliveira and Moore, Ms. Jehlen and Messrs. O'Connor and Feeney moved that the proposed new text be amended by adding the following section:-

"SECTION XX. Chapter 175M of the General Laws is hereby amended by inserting, after section 10, the following section:-

Section 10A.

(a) Subject to appropriation, any municipality, district, political subdivision or authority which provides paid family and medical leave to employees through the adoption of this chapter, pursuant to section 10, for fiscal years commencing after July first, two thousand and twenty-three shall receive a paid family and medical leave grant from the commonwealth in fiscal years two thousand and twenty-four, two thousand and twenty-five, and two thousand and twenty-six equal to the cost incurred by said municipality, district, political subdivision or authority during said fiscal years as a result of adopting this chapter.

A municipality, district, political subdivision or authority, shall notify the department of family and medical leave of its intent to pursue the adoption of this chapter. Upon receiving such notification and prior to the required vote to adopt this chapter, the department shall certify that funds are available to provide the paid family and medical leave grant in full for fiscal years two thousand and twenty-four, two thousand and twenty-five, and two thousand and twenty-six. If the department determines that appropriations are insufficient to fully fund the paid family and medical leave grant it shall develop a plan to distribute available funds equitably among the municipalities, districts, political subdivisions or authorities; provided, however, that the department shall notify a municipality, district, political subdivision or authority of the distribution plan prior to its vote to adopt this chapter.

(b) The implementation of this section shall be consistent with the provisions of chapter 150E of the General Laws, including but not limited to the duty to bargain on wages, hours and working conditions, or any agreements entered into in accordance with said chapter 150E of the General Laws."; and

In section 2, by inserting after item 7003-0151 the following item:-

"7003-XXXX For a reserve to be administered by the department of family and medical leave to fund paid family and medical leave grants pursuant to Section 10A of Chapter 175M of the General Laws; provided, that, if the funds allocated to this reserve are insufficient to fully fund the grant, the department of family and medical shall submit to the house and senate committees on ways and means a request for an additional appropriation fully fund the grant; provided further, that, subject to regulations to be promulgated by the department, funds from this item may also be used to reimburse a municipality, district, political subdivision or authority for all or a portion of the costs associated with providing paid family and medical leave benefits to employees through a private plan that confers comparable rights, protections and benefits provided to employees covered under said chapter 175M; provided further, that, the funds appropriated in this item shall not revert to the General Fund but shall be made available for these purposes through June 30, 2026;.........$30,000,000".

Budget Amendment ID: FY2024-S3-793

OTH 793

Data/ Cyber Security

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

"SECTION__. The Massachusetts Gaming Commission shall by regulation establish a requirement for the primacy of data- and application security with a multi-layered approach including the network and application layers, as applied to mobile, web, and any third party, or other applications that store, transact, or transmit with gaming, personal, or any other relevant data with the purpose of reducing cyber risk- and harm to consumers and digital operators.

The approach will utilize a Federal Information Processing Standard (FIPS) 140-3 conformance tested technology including but not limited to National Institute of Standards of Technology-approved solution that goes beyond the security of standards to reduce the attack surface of online gaming systems and applications and reduce the unauthorized access of Massachusetts Gaming Commission systems and applications

Said technology should and mitigate the risk of exploitation of common online threats including, but not limited to: local and remote exploitation of known- and unknown ("zero day") software vulnerabilities; caused by zero-day attacks, man-in-the-middle attacks; injection attacks; compromises of software development pipelines and supply chains; credential stuffing and other elements of nefarious activity used to disrupt the integrity and trust in the data communication from the consumer to the Gaming Operator. To assess ongoing compliance with the above requirements, covered entities shall submit to annual "red team" cybersecurity assessments carried out by GIAC- certified offensive security professionals."

Budget Amendment ID: FY2024-S3-795

OTH 795

An Act relative to the Human Resources Division's civil service unit

Messrs. Brady, Mark, Pacheco, Moore, Feeney, Keenan, Payano and Collins and Ms. Lovely moved that the proposed new text be amended by adding the following section:-

"SECTION XX. Section 5 of Chapter 31 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subsection:- (q) The executive office for administration and finance shall be directed to appropriately fund the human resource division's civil service unit such that the civil service unit may maintain a budget to permit it to continue to provide an independent and objective process of resolving appeals and disputes, and also better advertise, communicate, and market opportunities for careers in public service."

Budget Amendment ID: FY2024-S3-796

OTH 796

Qualified School Interpreters

Messrs. Crighton, Eldridge and Gomez, Ms. Kennedy, Messrs. Collins and O'Connor and Ms. Lovely moved that the proposed new text be amended by adding the following sections:-

SECTION XX. Chapter 69 of the General Laws is hereby amended by inserting the following new section:

Section 37. Training, assessment, and assignment of qualified school interpreters in educational settings

(1) The following words, unless the context clearly indicates otherwise, shall have the following meanings:

“Department” the department of elementary and secondary education

“Person with Limited English Proficiency (Person with LEP)” an individual who has a limited ability to read, write, speak or understand English because the person uses primarily a language other than English. This includes parents or guardians of minor children with LEP, regardless of the children’s LEP status.

“Interpretation” the immediate oral rendering of an utterance from a source language into a target language

“Interpreter” a person who has demonstrated language proficiency in English and at least one other language and is readily able to interpret spoken language from English to the target language and from the target language to English, and who also has knowledge and understanding of the pertinent subject matter to be translated, the role of the interpreter in school settings, and ethics and confidentiality with respect to interpretation.

“Parent” a natural, adoptive, or foster parent of a child, a guardian, or an individual acting in the place of a natural or adoptive parent (including a grandparent, stepparent, or other relative) with whom the child lives, or an individual who is legally responsible for the child’s welfare.

“Specialized meeting” a meeting requiring a high level of interpretation skills including but not limited to discussion regarding: an Individualized Education Program (IEP); a safety plan or behavioral intervention plan (BIP); matters regarding school discipline; matters regarding special education due process; placement in an English Learner Education (ELE) program; development of or changes to an Individual 504 plan; addressing bullying complaints; or the use of physical restraint or seclusion of students;

“Standard Meeting” a parent conference, community meeting, or other school gathering that does not have legal context.

“Tier 1 Interpreter” an interpreter whose language proficiency need not be formally assessed.

“Tier 2 Interpreter” an interpreter who, after a formal assessment process to be determined by the department, demonstrates an understanding of basic educational terminology used in school settings, participates in ongoing professional development in interpreting, and exhibits tier-2 competency pursuant to subsection 2 of this section and department regulations.

“Tier 3 Interpreter” an interpreter who, after a formal assessment process to be determined by the department, understands specialized educational terminology used in school settings, participates in ongoing professional development in interpreting, and exhibits tier-3 competency pursuant to subsection 2 of this section and department regulations.

(2) Consistent with the recommendations of the School Interpreters Task Force, as authorized by Section 81 of Chapter 154 of the Acts of 2018, the department shall:

(A) develop and administer a system for training, assessing, and determining qualifications of interpreters in educational settings with assurance that tier 3 interpreters shall be used for all specialized meetings, tier 2 or 3 interpreters may be used for all standard meetings and Tier 1 interpreters may be used during spontaneous, unannounced meetings or communication scenarios that occur in schools when a tier 3 or 2 interpreter is not available;

(B) develop and make available an educational course of sufficient duration that includes coursework and field experience to support development of the key competencies and knowledge required of interpreters in schools; and

(3) The department shall adopt regulations necessary to administer a system for training, assessing, and determining qualifications of interpreters in school settings to improve access for parents with LEP. Said regulations shall be consistent with the recommendations of the School Interpreters Task Force, as authorized by Section 81 of Chapter 154 of the Acts of 2018, and shall include but not be limited to:

(A) a process for assessing the language proficiency of interpreters seeking to interpret in school settings, including required levels of competency necessary to obtain tier-2 and tier-3 interpreting status, with grandfathering allowed for school employees whose primary job responsibility has been to serve as an interpreter for one or more years;

(B) required hours of supervised field experience for tier-3 interpreters;

(C) procedures for implementation of the publicly accessible mechanism created pursuant to subsection 1 of this section to identify and secure tier-3 interpreters for scheduled specialized meetings.

SECTION XX. This act shall take effect upon its passage, provided that the department may administer a phased implementation of the provisions of subsection 2 of this act to a diverse number of school districts, subject to appropriation, and provided further that final implementation of all sections of this act shall take effect statewide when certified as appropriate by the commissioner of elementary and secondary education in a report to the general court.

Budget Amendment ID: FY2024-S3-797

OTH 797

EV Charging Station Inspection

Mr. Crighton moved that the proposed new text be amended by inserting the following new section:-

"SECTION XX. Chapter 98 of the General laws, as appearing in the 2020 Official Edition, is hereby amended by inserting the following new section:-

The deputy director or his inspectors under his direction shall inspect and seal or condemn, according to the results of such inspection, all meters for measuring electricity sold from electric vehicle charging stations, as defined by subsection (a) of section 16 of chapter 25A.

Notwithstanding any general or special law to the contrary, an electric vehicle charging station that has been registered with the deputy director, in accordance with such regulations as the deputy director may prescribe, may be used for up to one year before being sealed under this section, unless or until said electric vehicle charging station is found to be incorrect."

Budget Amendment ID: FY2024-S3-799

OTH 799

Infrastructure Projects

Mr. Crighton, Ms. Gobi and Mr. Cyr moved that the proposed new text be amended in Section 9 by adding at the end the following:

d) Amounts credited to the fund may be used to support special obligation bonds of the commonwealth to assist transportation infrastructure projects that are consistent with the uses of this fund. The state treasurer shall, upon request of the governor, issue and sell special obligation bonds of the commonwealth supported by revenue in this fund for transformational projects including improvements to the Cape Cod Bridges, the I-90 Allston Multimodal project, East-West Rail, and projects classified as Regional Rail phase 1.

Budget Amendment ID: FY2024-S3-800

OTH 800

Mobility Pricing Commission

Messrs. Crighton and Keenan moved that the proposed new text be amended by adding the following new section:-

SECTION XX. (a) For the purposes of this section, the term “public transportation” shall include the Massachusetts Bay Transportation Authority and regional transportation authorities.

(b) There shall be a special commission on mobility pricing to investigate, study and make recommendations on the development and deployment of comprehensive and regionally-equitable public transportation pricing, roadway pricing and congestion pricing.

The commission shall consist of: the secretary of transportation, or a designee; the chief executive officer of the Greater Boston Chamber of Commerce; and 14 members to be appointed by the governor, 1 of whom shall be an expert in transportation planning and policy and who shall not be an employee of the commonwealth or any political subdivision thereof, who shall serve as chair, 1 of whom shall be an expert in tolling systems or toll authorities, 1 of whom shall be an expert in transportation financing, 1 of whom shall be an expert in traffic congestion and congestion pricing, 1 of whom shall be a representative of the Massachusetts Taxpayers Foundation, Inc., 2 of whom shall be members of the Massachusetts Municipal Association, Inc. who represent geographically-diverse areas of the commonwealth, 1 of whom shall be a representative of the Massachusetts Bay Transportation Authority advisory board, 1 of whom shall be a representative from the Massachusetts Association of Regional Transit Authorities, Inc., 1 of whom shall be a representative of the 495/MetroWest Corridor Partnership, Inc., 1 of whom shall be a representative of the 128 Business Council, 1 of whom shall be a representative of the Worcester Regional Chamber of Commerce, and 2 of whom shall be employed by organizations that represent low-income communities that have been historically underserved by transit and acutely adversely affected by the public health impacts of traffic congestion; provided, however, that the members representing low-income communities shall not be from the same organization.

(c) For roadway and congestion pricing, the commission shall: (i) identify and analyze physical, technological, legal and other issues or requirements related to roadway pricing in the commonwealth; (ii) propose detailed specifications and regionally-equitable locations for toll gantries and other equipment necessary to assess and collect tolls; (iii) advise the Massachusetts Department of Transportation on roadway pricing scenarios under the federal Value Pricing Pilot Program; (iv) provide estimates of annual operation and maintenance costs; (v) provide estimates of annual revenue with consideration of declining motor vehicle fuel excise revenue due to vehicle electrification; (vi) provide traffic forecasts, including forecasts of traffic diversion impacts; (vii) provide a regional and social equity analysis with specific recommendations related to mitigating adverse impacts; (viii) provide potential impacts on vehicular emissions reduction; (ix) identify all local, state and federal approvals necessary to deploy new tolls and other roadway pricing mechanisms on relevant roadways; and (x) take into consideration roadway and congestion pricing programs in other jurisdictions throughout the United States and the world.

(d) For public transportation pricing, the commission shall: (i) study commute and demand patterns for public transit entities; (ii) study economic development and housing patterns and projections and the impact each has on public transit demand; (iii) review the commonwealth’s laws regarding emissions reductions within the transportation sector; (iv) determine fare structures for all modes of transit of the Massachusetts Bay Transportation Authority and regional transit authorities that account for commute patterns and demand, economic development and housing patterns and emissions reduction requirements; (v) examine the feasibility of means tested fares; (vi) provide estimates of annual operation and maintenance costs; (vii) provide estimates of annual revenue; (viii) provide ridership forecasts; (ix) provide a regional and social equity analysis with specific recommendations related to mitigating adverse impacts; (x) provide potential impacts on vehicular emissions reduction; (xi) identify all local, state and federal approvals necessary to deploy new fare structures at regional transit authorities and the Massachusetts Bay Transportation Authority; and (xii) take into consideration public transportation pricing programs in other jurisdictions throughout the United States and the world.

(e) The commission may investigate, study and make recommendations on additional mobility methods as necessary.

(f) Not later than July 1, 2025, the commission shall file a report of its findings and recommendations, including legislative recommendations and not more than 5 scenarios for mobility pricing plans, with the clerks of the senate and house of representatives, the senate and house committees on ways and means and the joint committee on transportation. The report shall include, but not be limited to, an analysis of mitigation measures to address social equity issues, including, but not limited to, social equity issues for communities underserved by the current transportation system."

Budget Amendment ID: FY2024-S3-801

OTH 801

Nip Recycling

Ms. Moran and Messrs. Keenan and O'Connor moved that the proposed new text be amended by adding the following sections:-

SECTION X. Chapter 94 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended in section 321 by striking the definitions of “Beverage” and “Beverage Container”, inclusive, and inserting in place thereof the following definitions:-

"Beverage", any drinkable liquid intended for human oral consumption. This definition shall not include nutritive drinks including milk (as defined in FDA 21 CFR 131.110), milk substitutes, non-alcoholic fermented drinks and/or non-carbonated fruit juice made by producers who sell less than 100,000 units a year, any drug regulated under the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.), infant formula, or a meal replacement liquid.

“Beverage Container”, any prepackaged container made of any material, including glass, plastic, metal, or multi-material, the volume of which is not more than 102 ounces. This definition shall not include beverage container packaging that is a carton, a pouch, or aseptic packaging.

SECTION X. Said chapter 94, as so appearing, is hereby further amended in section 321 by adding, after the definition of “Label”, the following definition:-

“Nip”, a 50 milliliter disposable beverage container usually sold containing an alcoholic beverage.

SECTION X. Said chapter 94, as so appearing, is hereby further amended in section 322 by inserting, after the word “cents”, the following words:- “provided, however, that a nip, as defined in section 321 of this chapter, shall have a refund value of 10 cents.”

SECTION X. Said chapter 94, as so appearing, is hereby further amended in section 323, in paragraph (b), by inserting after “returned.”, the following sentence:- “A redemption center or reverse vending machine is not obligated to count containers or to pay a cash refund at the time the beverage container is returned as long as the amount of the refund value due is placed into an account to be held for the benefit of the consumer and funded in a manner that allows the consumer to obtain deposits due within 2 business days of the time of the return.”

SECTION X. Said chapter 94, as so appearing, is hereby further amended in section 325, paragraph (b), by striking out the words “not less than five cents is available on each beverage container purchased and where and from whom that refund may be obtained” and inserting in place thereof the following words:- “10 cents on nips and 5 cents for all other beverage containers is available and where and from whom those refunds may be obtained”.

SECTION X. Said chapter 94, as so appearing, is hereby further amended in section 326, in the first paragraph, by inserting after “sections” the following:- “and shall review handling fees within one year of the effective date of this act, and every four years thereafter.”

SECTION X. This Act shall take effect one year from its date of passage.

Budget Amendment ID: FY2024-S3-802

OTH 802

Direct Wine Shipping

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

SECTION X. Section 19F of chapter 138 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsections (a) and (b) and inserting in place thereof the following subsections:-

(a) The commission may issue a direct wine shipper license pursuant to this section to any person, firm or corporation that holds a federal basic permit pursuant to the federal Alcohol Administration Act, compiled in 27 U.S.C. § 201 et seq. and that holds a license in the commonwealth or any other state to manufacture and export wine.

(b) Under this section, a direct wine shipper licensee may make sales and delivery of wine directly to residents of the commonwealth who are 21 years of age or older, for personal use and not for resale; provided, however, that a direct wine shipper licensee shall not sell at retail to residents of the commonwealth any wine or wine product not produced for or by the winery and sold under the winery’s brand name.

Budget Amendment ID: FY2024-S3-803

OTH 803

Digital Text Books

Ms. Gobi and Messrs. Gomez and Oliveira moved that the proposed new text be amended by adding after section __ the following new section:-

"SECTION __. Notwithstanding any special or general law to the contrary, the department of higher education is herby authorized and directed to expend the remaining funds provided for a digital textbook pilot program in the FY 2023 budget in line item 7066-0000 ; provided further that said funds shall be made available through a newly issued competitive bid; and provided further that said award shall be made to a digital textbook vendor which has educational materials related at least 600 courses and which has had at least three years experience providing seven day a week, 24 hours a day technical assistance for faculty and student subscribers through online and telephonic access; provided further that the funds shall be awarded to serve students on any individual or combination of the community college campuses previously identified by the department for this pilot program and provided further that the vendor shall prepare and submit to the Commonwealth quantitative and qualitative evaluation of the pilot including but not limited to the number of participating students, amount of material used by those students, and impact on student performance."

Budget Amendment ID: FY2024-S3-803-R1

Redraft OTH 803

Digital Text Books

Ms. Gobi and Messrs. Gomez and Oliveira moved that the proposed new text be amended by inserting after section 53 the following section:-

"SECTION 53A. Notwithstanding any special or general law to the contrary, the department of higher education shall expend the remaining funds provided for a digital textbook pilot program in item 7066-0000 of section 2 of chapter 126 of the acts 2022. Provided, however, that those funds shall be made available through a newly-issued competitive bid process through which the award shall be made to a digital textbook vendor that has educational materials related to not less than 600 courses and has had not less than 3 years of experience providing 7 days a week, 24 hours a day technical assistance for faculty and student subscribers through online and telephonic access. The funds shall be awarded to serve students attending any of the community college campuses previously identified by the department for this pilot program. The selected vendor shall prepare and submit to the commonwealth quantitative and qualitative evaluations of the pilot program, including, but not limited to, the number of participating students, the amount of material used by those students and the impact on student performance. Any unexpended funds for this purpose shall not revert to the General Fund but shall be made available until June 30, 2024."

Budget Amendment ID: FY2024-S3-805

OTH 805

Veterans' Homelessness Services

Messrs. Crighton and O'Connor moved that the proposed new text be amended by adding the following section:-

SECTION XX. Chapter 182 of the Acts of 2008 is hereby amended in line item 1410-0250 by striking out the figure “190,000” and inserting in place thereof the following figure: “440,000”.

Budget Amendment ID: FY2024-S3-806

OTH 806

Social Enterprise Mattress Recycling Pilot Program

Messrs. Kennedy, Payano, Barrett, Velis and Eldridge, Ms. Rausch, Messrs. Oliveira, Lewis and Moore, Ms. Miranda, Ms. Jehlen, Ms. Gobi, Messrs. Brady and Finegold and Ms. Moran moved that the proposed new text be amended in section 2, by inserting after item xxxx-xxxx the following item:

"xxxx xxxx For an employment social enterprise impact pilot program, to be administered by the Department of Environmental Protection, to provide funding for at least one nonprofit entity that will provide recycling services with the overall goal of fostering the sustainability of nonprofit employment social enterprise organizations that sell goods and services while enhancing economic development and environmental justice through the provision of work opportunities in mattress recycling for individuals facing significant barriers to employment. The Department will award grant contracts to at least one nonprofit to be provided as overall support, known as social impact payments, to help fund expenses including but not limited to the offering of supportive services for those individuals receiving employment and training through the nonprofit who face past barriers to employment, including but not limited to outreach, training, education, transitional employment services, case management, and administrative support; provided that eligible applicants will be 501c3 nonprofit organizations that have a demonstrated history of providing mattress recycling services in Massachusetts as an approved vendor to the department for at least five years while providing employment and professional skills training opportunities for individuals facing significant barriers to employment; provided further, that all awards can be for grant contract periods of no less than five years; provided further that all social impact payments can be used as unrestricted and general operating support by the nonprofit; provided, that all grant contract awards will allow for funding equal to no less than $45 per mattress recycled or reused by the nonprofit, not to exceed $2,000,000 per year; provided, that this social impact payment will be in addition to any other funding to the nonprofit for the collection, transportation, and recycling of mattresses……. $2,000,000".

Budget Amendment ID: FY2024-S3-806-R1

Redraft OTH 806

Social Enterprise Mattress Recycling Pilot Program

Messrs. Kennedy, Payano, Barrett, Velis and Eldridge, Ms. Rausch, Messrs. Oliveira, Lewis and Moore, Ms. Miranda, Ms. Jehlen, Ms. Gobi, Messrs. Brady and Finegold, Ms. Edwards, Mr. Cyr and Ms. Lovely moved that the proposed new text be amended in section 2, in item 2200-0107, by adding the following words:- "; provided further, that not less than $500,000 shall be expended for the department of environmental protection to develop an employment social enterprise impact pilot program to provide funding for at least 1 nonprofit entity to provide recycling services with the overall goal of fostering job security for individuals facing barriers to employment through the provision of mattress recycling work opportunities, provided further, that eligible applicants shall have a demonstrated history of providing mattress recycling services in the commonwealth as an approved vendor to the department for not less than 5 years; provided further, that contracts through the program may be awarded for periods of not more than 5 years”; and

by striking out the figure “$499,997” and inserting in place thereof the following figure:- “$999,997”.

Budget Amendment ID: FY2024-S3-807-R1

Redraft OTH 807

Pepperell Food Hub Clarification

Mr. Kennedy moved that the proposed new text be amended by inserting after section 35 the following section:-

"SECTION 35A. Item 1599-6090 of section 2A of chapter 268 of the acts of 2022, as amended by section 64 of chapter 2 of the acts of 2023, is hereby further amended by striking out the words “at the location of the former Peter Fitzpatrick school in the town of Pepperell” and inserting in place thereof the following words:- in the town of Pepperell and such funds shall be made available until June 30, 2024.”.

Budget Amendment ID: FY2024-S3-807

OTH 807

Pepperell Food Hub Clarification

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

"SECTION __. Chapter 268 of the Acts of 2022 is amended, by striking out in line 1493, the words "at the location of the former Peter Fitzpatrick school."

Budget Amendment ID: FY2024-S3-808

OTH 808

Massachusetts School Building Authority Commission Make-Up

Ms. Gobi and Mr. Tarr moved that the proposed new text be amended in section 51, subsection (c), in line 22, by adding after the word "Inc." the following words:- "; 1 member appointed by the Massachusetts Association of Regional Schools".

Budget Amendment ID: FY2024-S3-809

OTH 809

Surtax Implementation on negative amount

Mr. Tarr moved that the proposed new text be amended by striking SECTION 16 and SECTION 17 in their entirety

Budget Amendment ID: FY2024-S3-810

OTH 810

UMass Labor Institute

Messrs. Kennedy and Feeney moved that the proposed new text be amended in section 2, by inserting after section __ the following section: -

Section __: For the purpose of implementing the UMass Labor Institute to be housed at the four Labor Education Centers at Amherst, Boston, Dartmouth and Lowell in order to expand labor education, research, and policy, and to coordinate the creation of a state-wide archive that will house materials documenting the rich history of working people in the Commonwealth; provided that the appropriation to create the UMass Labor Institute will be apportioned between the existing Labor Education Centers at UMass Amherst, UMass Boston, UMass Dartmouth, and UMass Lowell; and provided further that no existing programs or funding shall be reduced as a result of this provision………….$4,000,000

Budget Amendment ID: FY2024-S3-811

OTH 811

Commission on the Status of Older Adults

Ms. Gobi, Messrs. Montigny, Feeney, Timilty and O'Connor and Ms. Lovely moved that the proposed new text be amended by inserting after section __ the following sections:-

“SECTION _. Chapter 3 of the General Laws as appearing in the 2020 Official Editions is hereby amended by inserting at the end therefore the following new section:

Section 76 (a) There shall be a permanent commission on the status of Older Adults which shall consist of 21 persons as follows: 3 persons to be appointed by the governor; 3 persons to be appointed by the speaker of the house of representatives; 3 persons to be appointed by the president of the senate; 3 persons to be appointed by the state treasurer; 3 persons to be appointed by the state secretary; 3 persons to be appointed by the attorney general; and 3 persons to be appointed by the state auditor. Members of the commission shall be residents of the commonwealth who have demonstrated a commitment to the concerns of older adults in both institutional settings and the larger community. Members shall be subject to chapter 268A as it applies to special state employees.

(b) Members shall serve for terms of 3 years and until their successors are appointed. Vacancies in the membership of the commission shall be filled by the original appointing authority for the balance of the unexpired term. All appointments shall be made in consultation with organizations advocating for older adults, especially consumers of long -term services, supports and care. No appointee shall be an owner, operator, officer, or employee of a provider of long-term care. Nominations for members shall be solicited by the appointing authorities between August 1 and September 16 of each year through an open application process using a uniform application that is widely distributed throughout the commonwealth.

(c) The commission shall elect from among its members a chair, a vice chair, a treasurer and any other officers it considers necessary. The members of the commission shall receive no compensation for their services, but shall be reimbursed for any usual and customary expenses incurred in the performance of their duties.

(d) The commission shall be a resource to the commonwealth on issues affecting older adults at present and in the future, including, but not limited to, quality of life, health, housing, transportation, and long-term care in both institutional settings and their community of residence. In furtherance of that responsibility, the commission shall:

(1) promote research and be a clearinghouse and source of information on issues pertaining to older adults in the commonwealth;

(2) inform the public and leaders of business, education, human services, health care, state and local governments and the communications media of the unique cultural, social, ethnic, economic and educational issues affecting older adults in the commonwealth;

(3) foster unity among older adults and organizations in the commonwealth by promoting cooperation and sharing of information and encouraging collaboration and joint activities;

(4) serve as a liaison between government and private interest groups with regard to matters of unique interest and concern to older adults in the commonwealth;

(5) identify opportunities to expand and improve commercial and cultural ties with older adults of other states of the United States and other nations including, but not limited to policies and programs for better serving the growing population of older adults;

(6) identify and recommend qualified older adults for appointive positions at all levels of government, including boards and commissions, as the commission considers necessary and appropriate;

(7) assess the effect on older adults of programs and practices in all state agencies, as the commission considers necessary and appropriate;

(8) advise executive and legislative bodies on the potential effect on older adults of proposed legislation, as the commission considers necessary and appropriate; and

(9) generally undertake activities designed to enable the commonwealth to realize the full benefit of the skills, talents and cultural heritage of older adults in the commonwealth.

(e) The commission shall annually, not later than June 2, report the results of its findings and activities of the preceding year and its recommendations to the governor and to the clerks of the senate and house of representatives.

(f) The powers of the commission shall include, but not be limited, to:

(1) using voluntary and uncompensated services of private individuals, agencies and organizations that may from time to time be offered and needed, including provision of meeting places and refreshments;

(2) holding regular, public meetings and fact-finding hearings and other public forums as it considers necessary;

(3) directing a staff to perform its duties;

(4) establishing and maintaining offices that it considers necessary, subject to appropriation;

(5) enacting by-laws for its own governance that are not inconsistent with any general or special law; and

(6) making policy recommendations to agencies and officers of the state and local subdivisions of government to effectuate the purposes of subsection (d).

(g) The commission may request from all state agencies such information and assistance as the commission requires.

(h) The commission may accept and solicit funds, including any gifts, donations, grants, or bequests, or any federal funds for any of the purposes of this section. These funds shall be deposited in a separate account with the state treasurer, be received by the treasurer on behalf of the commonwealth and be expended by the commission in accordance with law.

(i) The commission staff shall, subject to appropriation, consist of an executive director, employees and volunteers who assist the commission in effecting its statutory duties. The commission shall, subject to appropriation appoint the executive director for a term of 3 years.”

Budget Amendment ID: FY2024-S3-812

OTH 812

Line of Duty Benefits to Joanne Songy

Ms. Gobi moved that the proposed new text be amended by inserting after section __ the following sections:-

“SECTION _. Notwithstanding any general or special law to the contrary, the Worcester regional retirement board shall pay to Joanne Songy, surviving spouse of detective John D. Songy, a police officer in the town of Rutland who died from complications related to COVID-19, benefits pursuant to section 100 of chapter 32 of the General Laws; provided, however, that all amounts paid hereunder shall be non-taxable to the extent allowable under state law.

SECTION _. Notwithstanding any general or special law to the contrary, the state board of retirement shall pay to Joanne Songy, surviving spouse of detective John D. Songy, a police officer in the town of Rutland who died from complications related to COVID-19, benefits pursuant to section 100A of chapter 32 of the General Laws; provided, however, that all amounts paid hereunder shall be non-taxable to the extent allowable under state law.

SECTION _. This act shall take effect as of August 1, 2023.”

Budget Amendment ID: FY2024-S3-813

OTH 813

PRIM Board Membership

Messrs. Rush and Keenan moved that the proposed new text be amended by adding the following section:

"SECTION ____. Section 23 of chapter 32 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, in line 201, after the words “representative of a public safety union” the following words:- from a list of 3 candidates nominated by the executive board of the Massachusetts Association of Contributory Retirement Systems, Inc. who shall be a member of the state employees’ retirement system, the teachers’ retirement system, or any other retirement system that has been vested in the PRIT Fund.

Budget Amendment ID: FY2024-S3-814

OTH 814

Motor Vehicle Distributor General Registration

Mr. Rush moved that the proposed new text be amended by inserting at the end thereof the following section:-

SECTION ___. Section 5 of chapter 90 of the General Laws, as appearing in the most recent edition, is hereby amended by inserting in subsection (a) the following:-

(10) motor vehicle distributor.

Section 5 of chapter 90 of the General Laws, as appearing in the most recent edition, is hereby amended by striking subsection (b) and inserting in place thereof the following:-

(b) No person shall be eligible for a general registration and general registration number plates unless said person holds the necessary license or permit required by any federal, state or local law for engaging in said occupation, if any, and provides truthful and complete information in the application for general registrations and number plates in the form prescribed by the registrar

Budget Amendment ID: FY2024-S3-816

OTH 816

Transit Oriented Development

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

"SECTION XX. The rights to the air space over 445 Union Street in Lynn shall be transferred from the Massachusetts Bay Transit Authority to the City of Lynn for the purposes of redeveloping the site."

Budget Amendment ID: FY2024-S3-817

OTH 817

Veterans Memorial Park in Lynn

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

"SECTION XX. The Department of Conservation and Recreation shall rename Lynn Heritage State Park to the Veterans Memorial Park."

Budget Amendment ID: FY2024-S3-818

OTH 818

Corrective Amendment

Mr. Rodrigues moved that the proposed new text be amended by striking out, in section 18, the figure “2024” and inserting in place thereof the following figure:- 2023.

Budget Amendment ID: FY2024-S3-818-R1

Redraft OTH 818

Corrective Amendment

Mr. Rodrigues moved that the proposed new text be amended in section 2, in item 0340-2117, by striking out the words “; provided further, that not more than $100,000 shall be distributed to any 1 district attorney’s office for such purpose”; and

in said section 2, in item 0930-0100, by striking out the words “January 16” and inserting in place thereof the following words:- “April 15”; and

in said section 2, in said item 0930-0100, by inserting after the words “during its review” the following words:- “; provided further, that the department of children and families shall provide the office with direct access to any de-identified data, management reports, evaluation studies or other documents held by the department or by any external vendor the department contracts with that the office deems relevant to its review to aid the office in its efforts to collect or analyze data and information related to family resource centers, including contracted family resource center providers and the ForHealth consulting division of the University of Massachusetts Medical School”; and

in said section 2, in item 1410-0010, by striking out the figure “$7,803,565” and inserting in place thereof the following figure:- “$8,158,565”; and

in said section 2, in item 1410-0012, by adding the following words:- “; provided further, that not less than $75,000 shall be expended for the MetroWest Veterans Services District for programs including, but not limited to, the Veterans Relief Assistance Fund; provided further, that not less than $100,000 shall be expended to the Western Massachusetts Veterans Outreach Project for their Just Ask program”; and

in said section 2, in said item 1410-0012, by striking out the figure “$9,669,222” and inserting in place thereof the following figure:- “$10,544,222”; and

in said section 2, in item 1410-1616, by striking out the figure “$250,000” and inserting in place thereof the following figure:- “$600,000”; and

in said section 2, in item 1599-0026, by adding the following words:- “; provided further, that not less than $100,000 shall be expended as a grant to the town of Westport for information technology infrastructure improvements and upgrades; provided further, that not less than $100,000 shall be expended to the town of Leyden to support municipal vehicles and equipment for municipal departments”; and

in said section 2, in said item 1599-0026, by striking out the figure “$10,000,000” and inserting in place thereof the following figure:- “$10,805,000”; and

in said section 2, in item 2000-0100, by adding the following words:- “; provided further, that not less than $500,000 shall be expended for facility improvements at the University of Massachusetts Water and Energy Testing Facility”; and

in said section 2, in said item 2000-0100, by striking out the figure “$18,086,415” and inserting in place thereof the following figure:- “$20,287,200”; and

in said section 2, in said item 2200-0100, by striking out the figure “$51,883,191” and inserting in place thereof the following figure:- “$51,983,191”; and

in said section 2, in item 2200-0107, by striking out the figure “$499,997” and inserting in place thereof the following figure:- “$1,149,997”; and

in said section 2, in item 2330-0100, by striking out the figure “$8,435,231” and inserting in place thereof the following figure:- “$9,010,231”; and

in said section 2, in item 2511-0100, by adding the following words:- “; provided further, that not less than $45,000 shall be expended to the Pioneer Valley Mosquito Control district for mosquito control efforts, equipment and vehicles”; and

in said section 2, in said item 2511-0100, by striking out the figure “$11,681,576” and inserting in place thereof the following figure:- “$11,826,576”; and

in said section 2, in item 2511-0107, by adding the following words:- “; provided further, that not less than $20,000 shall be expended to Project Just Because, Inc. to upgrade and expand its perishable food storage including, but not limited to, the purchase of walk-in refrigeration or freezer units; provided further, that not less than $25,000 shall be expended for the MetroWest Food Collaborative; provided further, that not less than $40,000 shall be expended to Seeds of Solidarity Education Center, Inc. in the town of Orange for healthy soils work and educational programming; provided further, that not less than $56,250 shall be expended for Community Action Pioneer Valley, Inc. for a program center and food pantry in the city of Greenfield; provided further, that not less than $50,000 shall be expended to Food Link, Inc. to address food insecurity in the city of Woburn and the towns of Arlington, Billerica, Burlington and Lexington; provided further, that not less than $30,000 shall be expended to the Billerica Community Pantry, Incorporated in the town of Billerica”; and

in said section 2, in said item 2511-0107, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$1,328,250”; and

in said section 2, in item 2800-0101, by adding the following words:- “; provided further, that not less than $50,000 shall be expended as a grant to the town of Rochester to partner with the Southeastern Regional Planning and Economic Development District and other experts to support a hydrological evaluation of Snipatuit pond and the water supply carrying capacity and watershed boundaries of the Mattapoisett river valley and the Assawompset pond complex”; and

in said section 2, in said item 2800-0101, by striking out the figure “$1,566,595” and inserting in place thereof the following figure:- “$1,666,595”; and

in said section 2, in item 2810-0122, by adding the following words:- “; provided further, that not less than $50,000 shall be expended for recreational facilities in the town of Holliston; provided further, that not less than $100,000 shall be expended to the town of Natick for design work to make accessibility improvements along the Cochituate Aqueduct trail; provided further, that not less than $15,000 shall be expended to the town of Natick for costs associated with a feasibility study for extending Sudbury Aqueduct trail; provided further, that not less than $75,000 shall be expended as a grant to the town of Lakeville for improvements to the Peach Barn and associated properties on Betty’s Neck”; and

in said section 2, in said item 2810-0122, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$2,838,500”; and

in said section 2, in item 3000-1000, by striking out the figure “$11,591,537” and inserting in place thereof the following figure:- “$12,141,537”; and

in said section 2, in item 4000-0054, by striking out the item in its entirety and inserting in place thereof the following:-

“For the executive office of health and human services to enhance and expand access to mental and behavioral health supports and services in the commonwealth; provided, that not less than $100,000,000 shall be expended to enhance an existing student loan repayment assistance program for health professionals providing mental and behavioral health care; provided further, that the program shall prioritize health professionals who dedicate all of their practice hours to providing mental and behavioral health care; provided further, that such funds shall be administered by the executive office or by an organization under contract with the executive office; provided further, that the enhanced student loan repayment assistance program may include awards for: (i) psychiatrists to provide assistance of up to $300,000 per individual; (ii) physicians in community health centers and psychologists to provide assistance of up to $150,000 per individual; (iii) master’s degree-level mental health professionals including, but not limited to, nurse practitioners, physician assistants, advance practice registered nurses and pediatric clinical nurse specialists, to provide assistance of up to $50,000 per individual; (iv) bachelor’s degree-level mental health professionals including, but not limited to, community health workers, recovery coaches and family partners, to provide assistance of up to $30,000 per individual; (v) psychiatric mental health nurse practitioners to provide assistance of up to $100,000 per individual; and (vi) mental health workers to provide assistance of up to $40,000 per individual; provided further, that the loan repayment assistance program shall prioritize the recruitment and retention of providers of diverse backgrounds who can provide linguistically and culturally tailored care and providers who practice in underserved and geographically isolated areas; provided further, that the loan repayment assistance program shall consider average pay for comparable positions across behavioral health settings and prioritize loan repayment assistance for those applicants receiving comparably lower average pay; provided further, that not less than $2,000,000 of funds for the loan repayment assistance program shall be expended to mental and behavioral health professionals serving justice-involved populations; provided further, that to be eligible for loan repayment assistance under this item, an individual shall: (a) provide behavioral health care in the commonwealth in the following settings or service areas: (1) a community health center; (2) a community mental health center; (3) an inpatient psychiatric hospital; (4) an acute care hospital; (5) outpatient treatment; (6) substance use disorder treatment; (7) assessment and treatment of children with co-occurring developmental needs; or (8) state-run or state-contracted programs or settings, including school-based behavioral health providers; (b) have outstanding educational debt; (c) not participate in any other loan repayment program; and (d) be required to enter into a contract with the commonwealth for not less than 4 years; provided further, that the amounts of assistance per individual shall be pro-rated for individuals working on a part-time basis; provided further, eligible providers that previously applied to the existing student loan repayment assistance program between December 5, 2022 and January 30, 2023 and were determined eligible but were not funded, shall be considered for an award using these funds without needing to submit a second application; provided further, that such eligible applicants, who were not funded, may be expedited and approved using these funds; provided further, that the executive office shall promulgate regulations for the administration and enforcement of the loan repayment assistance program under this item which shall include penalties and repayment procedures if a participating individual fails to comply with program requirements; provided further, that not less than 45 days prior to the allocation or obligation of funds for the loan repayment assistance program, the executive office shall submit a comprehensive program plan to the executive office for administration and finance, the house and senate committees on ways and means, the joint committee on mental health, substance use and recovery and the joint committee on health care financing; provided further, that the office of behavioral health promotion shall expend not less than $500,000 on a campaign to promote and bring awareness to the public about programs designed to bolster the behavioral health workforce in the commonwealth; provided further, that the office of behavioral health promotion shall expend not less than $700,000 on a public awareness campaign to promote the availability and utilization of a no-cost annual mental health wellness exam and other consumer protection provisions included in chapter 177 of the acts of 2022; provided further, that not less than $25,000,000 shall be expended for a scholarship program, which shall be administered by the executive office of health and human services; provided further, that said program shall prioritize the recruitment and retention of a culturally and linguistically diverse workforce; provided further, that said program shall prioritize applicants and placements in areas of highest need; provided further, that said program shall prioritize current health care providers seeking career advancement through additional education, training, certification or licensure; provided further, that scholarships shall be provided for tuition, fees and stipends; provided further, that scholarship recipients shall commit to working in inpatient, outpatient, acute care, substance use treatment, community- and clinic- based settings or for state organizations or organizations that are under contract with the executive office including, but not limited to, the department of mental health, the department of public health, the department of developmental services and the department of children and families; provided further, that the executive office shall promulgate regulations for the administration and enforcement of the scholarship program under this item, which shall include penalties and repayment procedures if a participating individual fails to comply with program requirements; provided further, that not less than 45 days prior to the allocation or obligation of funds for the scholarship program, the executive office shall submit a comprehensive program plan to the executive office for administration and finance, the house and senate committees on ways and means, the joint committee on mental health, substance use and recovery and the joint committee on health care financing; provided further, that not less than $25,000,000 shall be expended to provide stipends to support unpaid clinical hours required for field placements, internships, apprenticeships and practicums necessary for completing educational requirements or obtaining certification or licensure; provided further, that said program shall prioritize bachelor’s degree-level and master’s degree-level candidates completing their unpaid internships, apprenticeship or practicum at health care facilities with the highest relevant workforce needs; provided further, that said program shall prioritize the recruitment and retention of a culturally and linguistically diverse workforce; provided further, that the funds shall be administered by the executive office of health and human services; provided further, that the executive office shall promulgate regulations for the administration and enforcement of the stipend program under this item; provided further, that not less than $20,000,000 shall be expended to establish new, or enhance existing, clinical supervision of students pursuing degrees in behavioral health and behavioral health providers-in-training pursuing certification or licensure; provided further, that such clinical supervision incentive program shall provide incentives to clinical supervisors working in community based settings who are required to provide unreimbursed supervision to students and clinicians-in-training who are working toward certification or licensure; provided further, that the clinical supervision incentive program shall prioritize providers of diverse backgrounds and providers who practice in underserved and geographically isolated areas; provided further, that the funds for the clinical supervision incentive program shall be administered by the executive office; provided further, that the executive office shall promulgate regulations for the administration and enforcement of the clinical supervision incentive program under this item; provided further, that not less than $5,000,000 shall be expended to the MASStrong Program to provide evidence-based and trauma-informed group peer behavioral health support to health care workers; provided further, that not less than $10,000,000 shall be expended for a bridge program to help students in kindergarten to grade 12, inclusive, to transition into the communities following an extended absence due to mental health crises; provided further, that a student may be eligible for the bridge program whether or not their absence was due to hospitalization; provided further, that the bridge program shall be accessible to students in every geographic region of the commonwealth; provided further, that not less than $3,000,000 shall be expended to assist mental and behavioral health professionals with 1-time training or practice costs including, but not limited to, exam preparation, license and certification fees and continuing education; provided further, that said funds shall prioritize providers of diverse backgrounds and providers working in health care settings with high workforce needs; provided further, that the executive office of health and human services, in coordination with the health policy commission and the division of insurance, shall expend not less than $500,000 for the purpose of conducting or contracting for a comprehensive study and analysis of rates paid for behavioral health services by both private and public payers and the adequacy of said rates to support the provision of equitable, quality behavioral health services in the commonwealth; provided further, that $500,000 shall be expended for the bureau of health professions licensure within the department of public health to conduct a study of licensure and certification processes for the behavioral health workforce; provided further, that said study shall include the total number of licensed and certified behavioral health providers in the commonwealth, a demographic analysis of said providers, including, but not limited to, race, ethnicity, gender identity, sexual orientation, age, national origin, spoken languages, socioeconomic status, education level, outstanding educational debt and years of practice in the field, and an analysis of license application processing metrics, such as wait and processing times, for initial and renewing professionals; provided further, that the bureau of health professions licensure may contract with an outside entity to help conduct said study; provided further, that not later than June 28, 2024, the bureau shall submit its findings, including any barriers to accessing data required by this section, in a final report to the health policy commission, the joint committee on mental health, substance use and recovery, the house and senate committees on ways and means and the clerks of the senate and house of representatives; provided further, that not less than $1,800,000 shall be expended by the executive office of health and human services for a behavioral health workforce development center to recruit, retain and develop a diverse, experienced behavioral health workforce that can provide linguistically and culturally tailored care across the commonwealth, prioritizing rural and underserved communities; provided further, that the center shall study and establish baseline behavioral health workforce needs throughout the commonwealth and develop recommendations and strategies to meet those needs; and provided further, that annually, beginning on July 1, 2024, the center shall make its recommendations available publicly and shall submit a copy to the senate and house committees on ways and means, the joint committee on health care financing and the joint committee on mental health, substance use and recovery ...................$192,000,000”; and

in said section 2, in item 4000-0300, by striking out the figure “$325,000” and inserting in place thereof the following figure:- “$650,000”; and

in said section 2, in said item 4000-0300, by striking out the figure “$133,800,335” and inserting in place thereof the following figure:- “$134,875,335”; and

in said section 2, in item 4000-0500, by striking out the word “outpatient” and inserting in place thereof the following words:- “community-based”; and

in said section 2, in item 4000-0641, by striking out the figure “2023” and inserting in place thereof the following figure:- “2024”; and

in said section 2, in item 4003-0122, by adding the following words:- “; provided further, that not less than $200,000 shall be expended for Jewish Family Service of Metrowest, Inc. for the hiring of a multilingual family assistance caseworker and for the creation of an emergency stabilization fund to assist low-income immigrant families”; and

in said section 2, in said item 4003-0122, by striking out the figure “$1,036,958” and inserting in place thereof the following figure:- “$1,961,958”; and

in said section 2, in item 4510-0100, by striking out the figure “$22,492,001” and inserting in place thereof the following figure:- “$23,142,001”; and

in said section 2, in item 4510-0110, by striking out the figure “$5,600,000” and inserting in place thereof the following figure:- “$6,075,000”; and

in said section 2, in item 4512-0205, by adding the following words:- “; provided further, that not less than $25,000 shall be expended for Decisions at Every Turn Coalition, Inc.; provided further, that not less than $25,000 shall be expended for the Natick 180 Coalition in the town of Natick”; and

in said section 2, in said item 4512-0205, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$2,570,000”; and

in said section 2, in said item 4513-1112, by striking out the figure “$10,833,604” and inserting in place thereof the following figure:- “$11,743,604”; and

in said section 2, in item 4590-1503, by adding the following words:- “; provided further, that not less $150,000 shall be expended to Seven Sisters Midwifery LLC for its doula workforce pilot program”; and

in said section 2, in said item 4590-1503, by striking out the figure “$10,533,558” and inserting in place thereof the following figure:- “$12,058,558”; and

in said section 2, in item 4590-1507, by striking out the figure “$7,200,000” and inserting in place thereof the following figure:- “$9,785,000”; and

in said section 2, in item 4800-0038, by adding the following words:- “; provided further, that not less than $20,000 shall be expended to Hopkinton Youth and Family Services for mental health promotion, programs, access to care and youth mental health program development”; and

in said section 2, in said item 4800-0038, by striking out the figure “$354,543,909” and inserting in place thereof the following figure:- “$355,083,909”; and

in said section 2, in item 5042-5000, by striking out the figure “$119,289,950” and inserting in place thereof the following figure:- “$120,339,950”; and

in said section 2, in item 7002-0010, by striking out the figure “$4,232,085” and inserting in place thereof the following figure:- “$4,657,085”; and

in said section 2, in item 7003-0100, by striking out the figure “$1,656,126” and inserting in place thereof the following figure:- “$2,731,126”; and

in said section 2, in item 7004-0101, by striking out the words “; provided further, that youth-serving organizations shall apply to contract with the executive office of housing and livable communities to receive contract slots to serve children in the program; provided further, that such youth-serving organizations shall obtain criminal offender record information for each staff member employed by the program with responsibilities that include direct care for children pursuant to section 172H of chapter 6 of the General Laws and sex offender registry information pursuant to section 178I of said chapter 6, as well as information that is publicly available from a registry of sex offender information that is operated or coordinated by the federal government”; and

in said section 2, in item 7004-0107, by adding the following words:- “; provided further, that not less than $35,000 shall be expended to RIA House, Inc. for housing programs including, but not limited to, rental assistance and peer mentoring”; and

in said section 2, in said item 7004-0107, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$2,611,000”; and

in said section 2, in item 7008-1116, by adding the following words:- “; provided further, that not less than $100,000 shall be expended to the town of Ashland to support its economic development efforts; provided further, that not less than $100,000 shall be expended to the town of Ashland to support a project to repurpose its police and fire station; provided further, that not less than $25,000 shall be expended for the diversity, equity and inclusion internship pilot program in the city of Framingham; provided further, that not less than $50,000 shall be expended to the town of Holliston for pedestrian improvements and brand deployment efforts along Central street; provided further, that not less than $100,000 shall be expended to the town of Hopkinton to support its diversity, equity, inclusion and belonging program, including the continuation of an equity audit; provided further, that not less than $50,000 shall be expended for Downtown Framingham, Inc.; provided further, that not less than $30,000 shall be expended to Karuna Center for Peacebuilding, Inc. located in the city known as the town of Amherst; provided further, that not less than $125,000 shall be expended for the renovation of the town center park in the town of Arlington; provided further, that not less than $75,000 shall be expended to LexSeeHer, Inc. for the construction and installation of the Lexington Women's Monument at a location approved by the town of Lexington”; and

in said section 2, in said item 7008-1116, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$12,167,000”; and

in said section 2, in item 7010-1192, by striking out the word “Franklin,”; and

in said section 2, in said item 7010-1192, by adding the following words:- “; provided further, that not less than $75,000 shall be expended as a grant to the Freetown Lakeville regional school district for public safety improvements to the George R. Austin intermediate school, Freetown-Lakeville middle school and the Apponequet regional high school; provided further, that not less than $250,000 shall be expended as a grant to the Crystal Springs school in the town of Freetown to support programs and services for children, adolescents and young adults with developmental disabilities; provided further, that not less than $100,000 shall be expended to Social Capital Inc. in the city of Woburn for civic engagement initiatives for youth and for developing the next generation of leaders; provided further, that not less than $120,000 shall be expended to English at Large, Inc. in the city of Woburn for the purposes of English language tutoring and small group instruction; provided further, that not less than $43,750 shall be expended to the Education Commonwealth Project for the purpose of piloting alternative performance assessments; provided further, that not less than $35,000 shall be expended for a grant to Collaborative for Educational Services, Inc. located in the city of Northampton for the Trauma-Informed Hampshire County initiative; provided further, that not less than $50,000 shall be expended to Quabbin Mediation Inc.; provided further, that not less than $100,000 shall be expended to Natick public schools for the continued provision of online tutoring services; provided further, that not less than $200,000 shall be expended to Medway public schools for mental health programs; provided further, that not less than $60,000 shall be expended to Hopkinton public schools for an equity audit of its curricula; provided further, that not less than $125,000 shall be expended to the Holliston public schools for costs associated with the purchase of a multi-function school activity bus; provided further, that not less than $100,000 shall be expended for the Framingham public library’s Literacy Unlimited Area”; and

in said section 2, in said item 7010-1192, by striking out the figure “$250,000” and inserting in place thereof the following figure:- “$600,000”; and

in said section 2, in said item 7010-1192, by striking out the figure “$1,250,000” and inserting in place thereof the following figure:- “$8,831,765”; and

in said section 2, in item 7027-0019, by striking out the figure “$7,507,715” and inserting in place thereof the following figure:- “$7,847,715”; and

in said section 2, in item 7066-0000, by striking out the figure “$5,172,123” and inserting in place thereof the following figure:- “$5,722,123”; and

in said section 2, in item 8000-0313, by adding the following words:- “; provided further, that not less than $100,000 shall be expended for the Raymond J. Callahan Center in the city of Framingham to replace its fire alarm system and to support other renovations and safety improvements; provided further, that not less than $20,000 shall be expended to the town of Medway for a paramedic pedal program”; and

in said section 2, in said item 8000-0313, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$2,805,000”; and

in said section 2, in item 8324-0050, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$1,285,700”; and

in said section 2, in item 8900-0001, by striking out the figure “$755,854,868” and inserting in place thereof the following figure:- “$757,179,868”; and

in said section 2, in item 9110-1455, as amended by amendment 567, by striking out the words “in Cape Cod” and inserting in place thereof the following words:- “to be administered by Barnstable county in the counties of Barnstable, Dukes County and Nantucket”; and

in said section 2, in item 9110-1630, by striking out the figure “$213,760,442” and inserting in place thereof the following figure:- “$214,095,442”; and

in said section 2, in item 9110-1900, by striking out the words “chapter 38 of the acts of 2013” and inserting in place thereof the following words:- “chapter 24 of the acts of 2021”; and

in said section 2, in item 9110-9002, by adding the following words:- “; provided further, that not less than $50,000 shall be expended as a grant to the Freetown council on aging for the purchase of a handicap-accessible vehicle”; and

in said section 2, in said item 9110-9002, by striking out the figure “$26,300,000” and inserting in place thereof the following figure:- “$26,975,000”; and

in section 2E, in item 1595-6368, by adding the following words:- “; provided further, that not less than $75,000 shall be expended as a grant to the town of Swansea for a study on enhancements and improvements along the state highway route 103 corridor; provided further, that not less than $75,000 shall be expended as a grant to the town of Somerset for the planning and design of improvements along the state highway route 103 corridor”; and

in said section 2E, in said item 1595-6368, by striking out the figure “$528,865,840” and inserting in place thereof the following figure:- “$530,965,840”; and

in section 2F, in item 1596-2406, by striking out the words “regional transit authorities”, the seventh time they appear, and inserting in place thereof the following words:- “transit providers”; and

in said section 2F, in item 1596-2432, by striking out the words “comprehensive free community college” and inserting in place thereof the following words:- “a free community college system, including recommendations for”; and

in section 3, by striking out the word “two-sixths” and inserting in place thereof the following word:- “three-sixths”; and

in said section 3, by striking out the figure “1,257.26” and inserting in place thereof the following figure:- “1,457.26”; and

in said section 3, by striking out the figure “145.06” and inserting in place thereof the following figure:- “145.08”; and

in said section 3, by striking out the figure “273.22” and inserting in place thereof the following figure:- “273.72”; and

in said section 3, by striking out the figure “$0”, the eighteenth time it appears, and inserting in place thereof the following figure:- “$308,558”; and

in said section 3, by striking out the figure “$63,196,997” and inserting in place thereof the following figure:- “$63,196,977”; and

in said section 3, by striking out the figure “$9,406” and inserting in place thereof the following figure:- “$9,046”; and

in said section 3, by striking out the figure “$1,243,306” , the first time it appears, and inserting in place thereof the following figure:- “$1,264,190”.

in section 7, by inserting after the word “programs”, in line 3, the following words:- “, except for special education and residential programs,”; and

in section 18, by striking out, in line 4, the figure “2024” and inserting in place thereof the following figure:- “2023”; and

in section 29, by striking out, in lines 18 and 19, the words “, which is considered creditable coverage pursuant to section 1 of chapter 111M,”; and

in section 30, by striking out, in lines 18 and 19, the words “, which is considered creditable coverage pursuant to section 1 of chapter 111M,”; and

in section 31, by striking out, in lines 18 and 19, the words “, which is considered creditable coverage pursuant to section 1 of chapter 111M,”; and

in section 32, by striking out, in lines 18 and 19, the words “, which is considered creditable coverage pursuant to section 1 of chapter 111M,”; and

in section 37, by striking out subsection (d) and inserting in place thereof the following subsection:-

“(d) This section shall apply to claims commenced on or after March 10, 2020, for which a judgment has not become final before the effective date of this section and which were based on acts or omissions that occurred during the spring 2020 academic term.”; and

in section 38, by striking out, in lines 9 to 11, inclusive, the words “each year of creditable service sought, of an amount equal to the per cent of the regular annual compensation of the member when said member entered the retirement system” and inserting in place thereof the following words:- “all years of additional creditable service after the member attained the age of 70, of an amount equal to the per cent of the regular annual compensation of the member, plus buyback interest”; and

by inserting after section 58 the following section:-

“SECTION 58A. Section 171 of chapter 127 of the General Laws, as inserted by section 26, shall take effect on July 1, 2024.”.

SENATE . . . . . . . . . . . . . . No. 2391

Senate, May 25, 2023 -- Text of amendment (820) (offered by Senator Montigny) to the Ways and Means amendment (Senate, No. 3) to the House Bill making appropriations for the fiscal year 2024 for the maintenance of the departments, boards, commissions, institutions, and certain activities of the Commonwealth, for interest, sinking fund, and serial bond requirements, and for certain permanent improvements.

The Commonwealth of Massachusetts

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

by inserting after section ___ the following sections:-

“SECTION ___. Section 2 of chapter 60 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following paragraph:-

The filing fees paid by any municipality for recording any documents pursuant to this chapter shall be $30.

SECTION ___. Subsection (c) of section 2C of said chapter 60, as so appearing, is hereby amended by striking out paragraph (1) and inserting in place thereof the following paragraph:-

(1) The sale of tax receivables shall be by public sale to the most responsible and responsive offeror taking into consideration the following evaluation criteria: (i) the price proposed by the offeror; (ii) the offeror’s qualifications and experience; (iii) the offeror’s plan for communicating with the taxpayers; (iv) whether the offeror has a regular place of business in the commonwealth; (v) whether the offeror is in good standing with the department of revenue; (vi) only those offerors that are licensed as debt collectors by the commonwealth shall be eligible to participate in this sale; and (vii) other criteria determined by the commissioner and the municipality. The sale shall provide for the option to purchase subsequent tax receivables subject to subsection (h) and any regulations that may be promulgated by the commissioner pursuant thereto.

SECTION ___. Said subsection (c) of said subsection 2C of said chapter 60, as so appearing, is hereby further amended by striking out paragraph (9) and inserting in place thereof the following paragraph:-

(9) A purchaser owning any tax receivable (“tax purchaser”) shall give notice to a taxpayer within 12 business days of purchasing said tax receivable and to the appropriate municipality of the name, address, telephone number and preferred method of communication with said purchaser and any service agent acting on behalf of said purchaser within 12 business days of purchasing said tax receivable and where the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice approved by the attorney general, in language understandable by a least sophisticated consumer, together with a notice in the 5 most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately and such notice shall state:

(i) that a complaint to foreclose the tax title may be filed on or after a specific date;

(ii) that the tax title has been sold to a third party;

(iii) why the property was taken and that the owner may redeem the property and the date when the redemption period expires;

(iv) the components of the amount required to redeem the property and the procedure for redemption;

(v) that if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer the court may enter an order defaulting the owner;

(vi) that if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;

(vii) that if the property is not redeemed, the town or tax purchaser is entitled to receive an order from the land court that completes a transfer of ownership of the property to the town or said purchaser and permanently eliminates any rights the owner has in the property;

(viii) that if the property is not redeemed, the property may be sold at auction and the owner will likely lose significant equity in the property, together with the name, address, telephone number and preferred method of communication with said purchaser and any service agent acting on behalf of said purchaser; and

(ix) that upon request by the taxpayer, the municipality shall furnish a copy of such information to the taxpayer within 12 business days of receiving such request.

Whenever the tax tax purchaser or the service agent of such tax receivables shall change, the new purchaser or service agent shall provide the notice required herein within 12 business days of the effective date of such change.

SECTION ___. Said section 2C of said chapter 60, as so appearing, is hereby further amended by adding the following subsection:-

(k) If the purchaser of a tax receivable on any parcel of real estate subsequently forecloses upon the property, it shall request that the land court approve all reasonable expenses it has incurred and shall provide a notice to the former owner of the right to redeem for this amount within 1 year. If the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice approved by the attorney general, in language understandable by a least sophisticated consumer, together with a notice in the 5 most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately and such notice shall state the following:- (i) that the land has been foreclosed upon and may be redeemed for a specific amount by a date certain that shall be listed, and shall attach all documents filed at land court related to the foreclosure of the property and (ii) that if it is not redeemed it will be sold at public auction.

If the land is redeemed, the foreclosing entity shall take whatever action is necessary to vacate and rescind the foreclosure in land court and record that the title has been redeemed by filing a document at the registry of deeds for the district in which the land lies entitled “Satisfaction of Tax Title Liability.”

If the land is not redeemed within 1 year, then the foreclosing entity shall publish a notice of auction of the land in each of 3 successive weeks, the first publication of which shall be not less than 21 days before the day of sale, in a newspaper published in the city or town where the land lies or in a newspaper with general circulation in the city or town where the land lies and notice of the sale has been sent at least 14 days prior to the date of sale by registered mail to the owner or owners of record of the last deed prior to the tax taking, to the address set forth in section 61 of chapter 185, if the land is then registered or, in the case of unregistered land, to the address of the owner or owners as given on the deed or on the petition for probate by which the owner or owners acquired title, if any, or if in either case no owner appears, then mailed by registered mail to the address to which the tax collector last sent the tax bill for the premises scheduled to be sold.

If the tax purchaser sells the land at auction, the balance of any proceeds above and beyond reasonable expenses as approved by the land court shall be returned to the former owner. A detailed accounting of these expenses will be provided by the tax purchaser within 60 days of such sale.

SECTION ___. Section 16 of said chapter 60, as so appearing, is hereby amended by striking out, in lines 2 to 3, inclusive, the words “or arresting him for his tax”

SECTION ___. Said section 16 of said chapter 60, as so appearing, is hereby further amended by striking out the seventh sentence and inserting in place thereof the following sentence:- Demand shall be made by the collector by mailing the same to the last or usual place of business or abode, or to the address best known to him or her, and failure to receive the same shall not invalidate a tax or any proceedings for the enforcement or collection of the same; provided, that if the land is residential a uniform notice approved by the attorney general, in language understandable by a least sophisticated consumer, together with a notice in the 5 most common languages in the commonwealth shall be used that states that this notice affects important legal rights and should be translated immediately, and provides clear notice that the non-payment of property taxes can result in the taking of the property and that the property owner may be eligible for exemptions, abatements and tax deferrals and other assistance and should contact the collector of taxes office together with the address, telephone number, email address, if available, and internet address for further information.

SECTION ___. Said chapter 60 is hereby further amended by striking out section 52 and inserting in place thereof the following section:-

Section 52. Cities and towns may make regulations for the possession, management and sale of land purchased or taken for taxes, not inconsistent with law, regulations promulgated by the department of revenue or the right of redemption. The treasurer of any city or town holding 1 or more tax titles may assign and transfer such tax title or titles, individually or bundled, to the highest bidder after a public auction, after having given 60 days' notice of the time and place of such public auction by publication, which shall conform to the requirements of section 40, and having posted such notice in 2 or more convenient and public places in said city or town, provided that the sum so paid for such assignment is not less than the amount necessary for redemption, and may execute and deliver on behalf of the city or town any instrument necessary therefor. Only those bidders that are licensed as debt collectors by the commonwealth shall be eligible to participate in this sale. Regardless of whether the assignment is pursuant to this section or section 2C, the treasurer shall send notice of the intended assignment to the owner of record of each parcel at his or her last known address not less than 10 days prior to the assignment, where the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and shall include a uniform notice approved by the attorney general, together with a notice in the 5 most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately in language understandable by a recipient with a least sophisticated consumer that the treasurer intends to sell the tax title to the homeowner's property and provides clear notice that the non-payment of property taxes can result in the loss of the property and that the property owner may be eligible for exemptions, abatements and tax deferrals and other assistance and should contact the collector of taxes office together with the telephone number, email address, if available, and internet address for further information.

The instrument of assignment shall be in a form approved by the commissioner and shall be recorded within 60 days from its date and if so recorded shall provide a rebuttable presumption as to all facts essential to its validity. The instrument of assignment shall, for each parcel assigned thereunder, state the amount for which the tax title on the parcel could have been redeemed on the date of the assignment, separately stating for each parcel the principal amount and the total interest accrued until the date of assignment. The principal amount shall be the sum of the amounts for which the parcel was taken and amounts subsequently certified under section 61 and costs of service if applicable.

Except as hereinafter otherwise provided, all provisions of law applicable in cases where the original purchaser at a tax sale is another than the city or town shall thereafter apply in the case of such an assignment, as if the assignee had been a tax purchaser for the original sum at the original sale or at a sale made at the time of the taking and had paid to the city or town the subsequent taxes and charges included in the sum paid for the assignment. Any extension of the time within which foreclosure proceedings may not be instituted granted by a municipality’s treasurer prior to assignment shall be included in the language of sale and be binding upon the assignee. If the land is not redeemed within 1 year, then the foreclosing entity shall publish a notice of auction of the land in each of 3 successive weeks, the first publication of which shall be not less than 21 days before the day of sale, in a newspaper published in the city or town where the land lies or in a newspaper with general circulation in the city or town where the land lies and notice of the sale has been sent by registered mail to the owner or owners of record. If the purchaser sells the land at auction, the balance of any proceeds above and beyond reasonable expenses as approved by the land court shall be returned to the owner with a detailed accounting of these expenses within 60 days of such sale. If the land is redeemed, the foreclosing entity shall take whatever action is necessary to vacate and rescind the foreclosure in land court and record that the title has been redeemed by filing a document at the county registry of deeds entitled “Satisfaction of Tax Title Liability”.

SECTION ___. Section 53 of said chapter 60, as so appearing, is hereby amended by inserting after the word “published,”, in line 6, inclusive, the following words:- where the land is residential such notice shall be served in the manner required by law for the service of subpoenas on witnesses in civil cases and published.

SECTION ___. Said section 53 of said chapter 60, as so appearing, is hereby further amended by adding the following paragraph:-

Where the land is residential all notices sent pursuant to this section shall include a uniform notice approved by the attorney general, together with a notice in the five most common languages in the commonwealth that this notice affects important legal rights and should be translated immediately. Such notice shall state in language understandable by a least sophisticated consumer:

(i)That a complaint to foreclose the tax title may be filed on or after a specific date;

(ii)That the tax title may be sold to a third party;

(iii)Why the property was taken and that the owner may redeem the property and the date when the redemption period expires;

(iv)The components of the amount required to redeem the property and the procedure for redemption;

(v)That if a complaint to foreclose the tax title is filed and the owner does not respond by filing an answer the court may enter an order defaulting the order;

(vi)That if a complaint to foreclose the tax title is filed, the owner may respond by filing an answer that requests that the court set the terms by which the owner may redeem the property;

(vii)That if the property is not redeemed, the town or tax purchaser is entitled to receive an order from the land court that completes a transfer of ownership of the property to the town or said purchaser and permanently eliminates any rights the owner has in the property; and

(viii)That if the property is not redeemed, the property may be sold at auction and the owner will likely loses significant equity in the property.

SECTION ___. Said chapter 60 is hereby further amended by striking out section 62A and inserting in place thereof the following section:-

Section 62A. Municipalities may by bylaw or ordinance authorize payment agreements between the treasurer and persons entitled to redeem parcels in tax title. Such agreements shall be for a maximum term of no more than 10 years and may waive not more than 50 per cent of the interest that has accrued on the amount of the tax title account unless someone aged 60 or older or whose primary source of income is disability benefits is on the deed for the parcel and the parcel is his or her primary residence, in which case 75 percent of the interest that has accrued on the amount of the tax title may be waived, subject to such lower limit as the ordinance or bylaw may specify. An ordinance or bylaw under this section shall provide for such agreements and waivers uniformly for classes of tax titles defined in the ordinance or bylaw. Any such agreement must require a minimum payment at the inception of the agreement of 25 percent of the amount needed to redeem the parcel unless someone aged 60 or older or whose primary source of income is disability benefits is on the deed for the parcel and the parcel is his or her primary residence, in which case the minimum payment shall be no less than 10 percent of the amount needed to redeem the parcel of the interest that has accrued on the amount of the tax title may be waived, subject to such lower limit as the ordinance or bylaw may specify. During the term of the agreement the treasurer may not bring an action to foreclose the tax title unless payments are not made in accordance with the schedule set out in the agreement or timely payments are not made on other amounts due to the municipality that are a lien on the same parcel.

SECTION ___. Said chapter 60 is hereby further amended by striking out section 64 and inserting in place thereof the following section:-

Section 64. The title conveyed by a tax collector's deed or by a taking of land for taxes shall be absolute after foreclosure of the right of redemption by decree of the land court as provided in this chapter. The land court shall have exclusive jurisdiction of the foreclosure of all rights of redemption from titles conveyed by a tax collector's deed or a taking of land for taxes, in a proceeding provided for in sections 65 to 75, inclusive. Except if the title was conveyed to a third party pursuant to section 2C or 52 then the title may be redeemed within 1 year of the foreclosure.

SECTION ___. Section 65 of said chapter 60, as so appearing, is hereby amended by striking out, in line 4, the words “after six months,” and inserting in place thereof the following words:- after 12 months.”.

Budget Amendment ID: FY2024-S3-822

OTH 822

Abolishing the Estate Tax

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

“SECTION XX. Chapter 65C of the General Laws is hereby repealed.”

Budget Amendment ID: FY2024-S3-823

OTH 823

Preservation of Voter-Approved 62F

Messrs. Fattman, Tarr and O'Connor moved that the proposed new text be amended in section 9, in lines 27 through 32, by striking out the following words:- “(d) Income surtax revenues collected and deposited into the Education and Transportation Fund shall not be subject to the allowable state tax revenue limitations established by chapter 62F. Annually, not later than September 1, the commissioner of revenue shall estimate, for the preceding fiscal year, the amount of revenue to exclude from the chapter 62F calculation and shall include such estimate in the report submitted to the state auditor pursuant to subsection (a) of section 5 of said chapter 62F; provided, however, that this estimate shall be final.”

Budget Amendment ID: FY2024-S3-824

OTH 824

DOR Single Sales Factor Analysis

Messrs. Fattman and O'Connor moved that the proposed new text be amended by inserting after section ___ the following section:-

"SECTION XX. Notwithstanding any general or special law to the contrary, the department of revenue shall conduct an analysis of the impact of adopting the single sales factor apportionment formula in the commonwealth. The analysis shall include, but not be limited to: (i) the impact on tax collections; (ii) the impact on business behavior or other economic impacts; and (iii) a comparison of the apportionment formulas used by other states. The department may, in conducting its analysis, seek input from interested stakeholders. The department shall file a report, including any recommendations, with the clerks of the senate and house of representatives who shall forward the report to the senate and house chairs of the joint committee on revenue and the chairs of the senate and house committees on ways and means not later than March 1, 2024."

SENATE . . . . . . . . . . . . . . No. 2390

Senate, May 24, 2023 -- Text of amendment (825) (offered by Senator Fattman) to the Ways and Means amendment (Senate, No. 3) to the House Bill making appropriations for the fiscal year 2024 for the maintenance of the departments, boards, commissions, institutions, and certain activities of the Commonwealth, for interest, sinking fund, and serial bond requirements, and for certain permanent improvements.

The Commonwealth of Massachusetts

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

by inserting after section ___ the following section:-

"SECTION 1. Section 2A of chapter 63 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by striking out subsection (b) and by inserting in place thereof the following subsection:-

(b) If a financial institution has income from business activity which is taxable both within and without this commonwealth, its net income shall be apportioned to the commonwealth by multiplying its net income by the apportionment percentage. The apportionment percentage is determined by adding 25 percent of the property factor plus 25 percent of the payroll factor plus 50 percent of the receipts factor. If 1 of the factors is missing the percentages set forth in the preceding sentence shall be increased proportionately such that the sum of the percentages by which the 2 remaining factors are multiplied under this subsection is one. If 2 factors are missing, the remaining factor is the apportionment percentage. If all 3 factors are missing, the whole of the financial institution’s net income shall be taxable under Section 2. A factor is missing if both its numerator and denominator are 0, but it is not missing merely because its numerator is 0.

SECTION 2. Said subsection (b) of said section 2A of said chapter 63, as so appearing, is hereby further amended by striking out the words “25 percent of the property factor plus 25 percent of the payroll factor plus 50”, inserted by section 8, and inserting in place thereof the following words:- 16.5 percent of the property factor plus 16.5 percent of the payroll factor plus 67.

SECTION 3. Said subsection (b) of said section 2A of said chapter 63, as so appearing, is hereby further amended by striking out the words, “16.5 percent of the property factor plus 16.5 percent of the payroll factor plus 67”, inserted by section 9, and inserting in place thereof the following words:- 8.25 percent of the property factor plus 8.25 percent of the payroll factor plus 83.5.

SECTION 4. Said section 2A of said chapter 63, as so appearing, is hereby amended by striking out subsections (b) and (c) and inserting in place thereof the following 2 subsections:-

(b) If the financial institution has income from business activity which is taxable both within and without this commonwealth, its net income shall be apportioned to this commonwealth by multiplying its net income by its receipts factor. If the receipts factor is missing, the whole of the financial institution’s net income shall be taxable under section 2. The receipts factor is missing if both its numerator and denominator are 0, but it is not missing merely because its numerator is 0.

(c) The receipts shall be computed according to the method of accounting, cash or accrual basis, used by the taxpayer for federal income tax purposes for the taxable year.

SECTION 5. Said section 2A of said chapter 63, as so appearing, is hereby further amended by striking out subsections (e), (f) and (g) and inserting in place thereof the following subsection:-

(e) If the provisions of subsections (a) to (d), inclusive, are not reasonably adapted to approximate the net income derived from business carried on within the commonwealth, a financial institution may apply to the commissioner, or the commissioner may require the financial institution, to have its income derived from business carried on within this commonwealth determined by a method other than that set forth in subsections (a) to (d), inclusive. Such application shall be made by attaching to its duly-filed return a statement of the reasons why the financial institution believes that the provisions of this section are not reasonably adapted to approximate its net income derived from business carried on within this commonwealth and a description of the method sought by it. A financial institution which so applies shall, upon receipt of a request therefor from the commissioner, file with the commissioner, under oath of its treasurer, a statement of such additional information as the commissioner may require.

If, after such application by the financial institution, or after the commissioner’s own review, the commissioner determines that the provisions of subsections (a) to (d), inclusive, are not reasonably adapted to approximate the financial institution’s net income derived from business carried on within the commonwealth, the commissioner shall by reasonable methods determine the amount of net income derived from business activity carried on within the commonwealth. The amount thus determined shall be the net income taxable under section two and the foregoing determination shall be in lieu of the determination required by subsections (a) to (d), inclusive. If an alternative method is used by the commissioner hereunder, the commissioner, in his discretion, with respect to the two next succeeding taxable years, may require similar information from such financial institution if it shall appear that the provisions of subsections (a) to (d), inclusive, are not reasonably adapted to approximate for the applicable year the financial institution’s net income derived from business carried on within this commonwealth and may again by reasonable methods determine such income.

SECTION 6. Subsection (c) of section 38 of said chapter 63, as so appearing, is hereby amended by striking out in lines 46 to 48, inclusive, the words “a fraction, the numerator of which is the property factor plus the payroll factor plus twice times the sales factor, and the denominator of which is four”, and inserting in place thereof the following words:- a fraction which is the sum of: 18.75 per cent multiplied by the payroll factor, plus 18.75 per cent multiplied by the property factor, plus 62.5 per cent multiplied by the sales factor.

SECTION 7. Said subsection (c) of said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out the words, “18.75 per cent multiplied by the payroll factor, plus 18.75 per cent multiplied by the property factor, plus 62.5”, inserted by section 6, and inserting in place thereof the following words:- 12.5 per cent multiplied by the payroll factor, plus 12.5 per cent multiplied by the property factor, plus 75.

SECTION 8. Said subsection (c) of said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out the words, “12.5 per cent multiplied by the payroll factor, plus 12.5 per cent multiplied by the property factor, plus 75”, inserted by section 7, and inserting in place thereof the following words:- 6.25 per cent multiplied by the payroll factor, plus 6.25 per cent multiplied by the property factor, plus 87.5.

SECTION 9. Said section 38 of said chapter 63, as so appearing, is hereby further amended by striking out subsection (g) and inserting in place thereof the following subsection:-

(g) If one of the factors is missing, the percentages set forth in subsection (c) shall be increased proportionately such that the sum of the percentages by which the 2 remaining factors are multiplied under this subsection is 1. If 2 factors are missing, the remaining factor is the apportionment percentage. If all 3 factors are missing, the whole of the taxpayer’s net income shall be its taxable net income. A factor is missing if both its numerator and denominator are 0, or if it is otherwise determined to be insignificant in producing income.

SECTION 10. Said chapter 63, as so appearing, is hereby further amended by striking out section 38 and inserting in place thereof the following section:-

Section 38. The commissioner shall determine the part of the net income of a business corporation derived from business carried on within the commonwealth as follows:

(a) Net income as defined in section 30 adjusted as follows shall constitute taxable net income:

(1) 95 percent of dividends, exclusive of distributions in liquidation, included therein shall be deducted other than dividends from or on account of the ownership of:

(i) shares in a corporate trust, as defined in section 1 of chapter 62, to the extent such dividends represent tax-free earnings and profits, as defined in section 8 of chapter 62, as in effect on December 31, 2008,

(ii) deemed distributions and actual distributions, except actual distributions out of previously taxed income, from a DISC which is not a wholly owned DISC, or

(iii) any class of stock, if the corporation owns less than 15 per cent of the voting stock of the corporation paying such dividend.

(2) Long-term capital gains realized and long-term capital losses sustained from the sale or exchange of intangible property affected under the provisions of the Federal Internal Revenue Code, as amended, and in effect for taxable years ended on or before December 31, 1962, shall not be included in any part therein.

(b) If the corporation does not have income from business activity which is taxable in another state, the whole of its taxable net income, determined under the provisions of subsection (a), shall be allocated to this commonwealth. For purposes of this section, a corporation is taxable in another state if (1) in that state such corporation is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or (2) that state has jurisdiction to subject such corporation to a net income tax regardless of whether, in fact, the state does or does not. Notwithstanding any other provision of this section, the portion of the taxable net income of a corporation that a non-domiciliary state is prohibited from taxing under the Constitution of the United States shall be allocated in full to the commonwealth if the commercial domicile of the corporation is in the commonwealth.

(c) If a corporation has income from business activity which is taxable both within and without this commonwealth, its taxable net income, as determined under the provisions of subsection (a), shall be apportioned to this commonwealth by multiplying such taxable net income by the sales factor.

(d) The sales factor is a fraction, the numerator of which is the total sales of the corporation in the commonwealth during the taxable year, and the denominator of which is the total sales of the corporation everywhere during the taxable year.

As used in this subsection, unless specifically stated otherwise, ‘‘sales’’ shall mean all gross receipts of the corporation, including deemed receipts from transactions treated as sales or exchanges under the Code, except interest, dividends and gross receipts from the maturity, redemption, sale, exchange or other disposition of securities; provided, however, that ‘‘sales’’ shall not include gross receipts from transactions or activities to the extent that a non-domiciliary state would be prohibited from taxing the income from such transactions or activities under the Constitution of the United States.

(e) Sales of tangible personal property are in the commonwealth for purposes of this section if:

(1) the property is delivered or shipped to a purchaser within the commonwealth regardless of the f.o.b. point or other conditions of the sale; or (2) the corporation is not taxable in the state of the purchaser and the property was not sold by an agent or agencies chiefly situated at, connected with or sent out from premises for the transaction of business owned or rented by the corporation outside the commonwealth. ‘‘Purchaser’’, as used in clauses (1) and (2) shall include the United States government.

(f) Sales, other than sales of tangible personal property, are in the commonwealth for purposes of this section if the corporation’s market for the sale is in the commonwealth. The corporation’s market for a sale is in the commonwealth and the sale is thus assigned to the commonwealth for the purpose of this section:

(1) in the case of sale, rental, lease or license of real property, if and to the extent the property is located in the commonwealth;

(2) in the case of rental, lease or license of tangible personal property, if and to the extent the property is located in the commonwealth;

(3) in the case of sale of a service, if and to the extent the service is delivered to a location in the commonwealth;

(4) in the case of lease or license of intangible property, including a sale or exchange of such property where the receipts from the sale or exchange derive from payments that are contingent on the productivity, use or disposition of the property, if and to the extent the intangible property is used in the commonwealth; and

(5) in the case of the sale of intangible property, other than as provided in clause (4), where the property sold is a contract right, government license or similar intangible property that authorizes the holder to conduct a business activity in a specific geographic area, if and to the extent that the intangible property is used in or otherwise associated with the commonwealth; provided, however, that any sale of intangible property, not otherwise described in this clause or clause (4), shall be excluded from the numerator and the denominator of the sales factor.

(g) If the numerator and denominator of the sales factor are zero or if the sales factor is otherwise determined to be insignificant in producing income, the taxpayer shall determine its sales factor by:

(1) adding to its sales any interest, dividends and gross receipts from the maturity, redemption, sale, exchange or other disposition of securities, and applying the sourcing provisions for receipts under section 2A to the total adjusted sales amount, as if the taxpayer were a financial institution for purposes of that section; or

(2) if, notwithstanding the adjustments in subsection (g)(1), the numerator and denominator of the sales factor remains zero or if the factor is otherwise determined to be insignificant in producing income, the whole of the taxpayer’s net income shall be taxable net income allocated to the commonwealth, provided that the alternative apportionment provisions of subsection (e) of section 2A shall be applicable, as if the taxpayer were a financial institution for purposes of that section.

(h) For the purposes of this section:

(1) in the case of sales, other than sales of tangible personal property, if the state or states to which sales should be assigned cannot be determined, it shall be reasonably approximated;

(2) in the case of sales other than sales of tangible personal property if the taxpayer is not taxable in a state to which a sale is assigned, or if the state or states to which such sales should be assigned cannot be determined or reasonably approximated, such sale shall be excluded from the numerator and denominator of the sales factor;

(3) the corporation shall be considered to be taxable in the state of the purchaser if tangible personal property is delivered or shipped to a purchaser in a foreign country;

(4) sales of tangible personal property to the United States government or any agency or instrumentality thereof for purposes of resale to a foreign government or any agency or instrumentality thereof are not sales made in the commonwealth;

(5) in the case of sale, exchange or other disposition of a capital asset, as defined in paragraph (m) of section 1 of chapter 62, used in a taxpayer’s trade or business, including a deemed sale or exchange of such asset, ‘‘sales’’ shall be measured by the gain from the transaction;

(6) ‘‘security’’ shall mean any interest or instrument commonly treated as a security as well as other instruments which are customarily sold in the open market or on a recognized exchange, including, but not limited to, transferable shares of a beneficial interest in any corporation or other entity, bonds, debentures, notes and other evidences of indebtedness, accounts receivable and notes receivable, cash and cash equivalents including foreign currencies and repurchase and futures contracts;

(7) in the case of a sale or deemed sale of a business, the term ‘‘sales’’ shall not include receipts from the sale of the business ‘‘goodwill’’ or similar intangible value, including, without limitation, ‘‘going concern value’’ and ‘‘workforce in place’’; and

(8) in the case of a business deriving receipts from operating a gaming establishment or otherwise deriving receipts from conducting a wagering business or activity, income-producing activity shall be considered to be performed in the commonwealth to the extent that the location of wagering transactions or activities that generated the receipts is in the commonwealth.

(i) (1) As used in this subsection, the following words shall, unless the context requires otherwise, have the following meaning:

‘‘Administration services’’, include, but are not limited to, clerical, fund or shareholder accounting, participant record keeping, transfer agency, bookkeeping, data processing, custodial, internal auditing, legal and tax services performed for a regulated investment company, but only if the provider of such service or services during the taxable year in which such service or services are provided also provides or is affiliated with a person that provides management or distribution services to any regulated investment company.

‘‘Affiliate’’, the meaning as set forth in 15 USC section a-2(a)(3)(C), as may be amended from time to time.

‘‘Distribution services’’, include, but are not limited to, the services of advertising, servicing, marketing or selling shares of a regulated investment company, but, in the case of advertising, servicing or marketing shares, only where such service is performed by a person who is, or in the case of a close end company, was, either engaged in the services of selling regulated investment company shares or affiliated with a person that is engaged in the service of selling regulated investment company shares. In the case of an open end company, such service of selling shares must be performed pursuant to a contract entered into pursuant to 15 USC section a-15(b), as from time to time amended.

‘‘Domicile’’, presumptively the shareholder’s mailing address on the records of the regulated investment company. If, however, the regulated investment company or the mutual fund service corporation has actual knowledge that the shareholder’s primary residence or principal place of business is different than the shareholder’s mailing address said presumption shall not control. If the shareholder of record is a company which holds the shares of the regulated investment company as depositor for the benefit of a separate account, then the shareholder shall be the contract owners or policyholders of the contracts or policies supported by the separate account, and it shall be presumed that the domicile of said shareholder is the contract owner’s or policyholder’s mailing address to the extent that the company maintains such mailing addresses in the regular course of business. If the regulated investment company or the mutual fund service corporation has actual knowledge that the shareholder’s principal place of business is different than the shareholder’s mailing address said presumption shall not control.

‘‘Management services’’, include, but are not necessarily limited to, the rendering of investment advice directly or indirectly to a regulated investment company, making determinations as to when sales and purchases of securities are to be made on behalf of the regulated investment company, or the selling or purchasing of securities constituting assets of a regulated investment company, and related activities, but only where such activity or activities are performed: (i) pursuant to a contract with the regulated investment company entered into pursuant to 15 USC section a-15(a), as from time to time amended; (ii) for a person that has entered into such contract with the regulated investment company; or (iii) for a person that is affiliated with a person that has entered into such contract with a regulated investment company.

‘‘Mutual fund sales’’, taxable net income derived within the taxable year directly or indirectly from the rendering of management, distribution or administration services to a regulated investment company, including net income received directly or indirectly from trustees, sponsors and participants of employee benefit plans which have accounts in a regulated investment company.

‘‘Regulated investment company’’, the meaning as set forth in section 851 of the Internal Revenue Code as amended and in effect for the taxable year.

(2) Notwithstanding the foregoing, mutual fund sales, other than the sale of tangible personal property, shall be assigned to the commonwealth to the extent that shareholders of the regulated investment company are domiciled in the commonwealth as follows:

(a) by multiplying the taxpayer’s total dollar amount of sales of such services on behalf of each regulated investment company by a fraction, the numerator of which shall be the average of the number of shares owned by the regulated investment company’s shareholders domiciled in the commonwealth at the beginning of and at the end of the regulated investment company’s taxable year that ends with or within the taxpayer’s taxable year and the denominator of which shall be the average of the number of shares owned by the regulated investment company shareholders everywhere at the beginning of and at the end of the regulated investment company’s taxable year that ends with or within the taxpayer’s taxable year.

(b) A separate computation shall be made to determine the sale for each regulated investment company, the sum of which shall equal the total sales assigned to the commonwealth.

The commissioner shall adopt regulations to implement subsections (d) to (i), inclusive. Nothing in this subsection shall limit the commissioner’s authority under subsection (k).

(j) If a corporation maintains an office, warehouse or other place of business in a state other than this commonwealth for the purpose of reducing its tax under this chapter, the commissioner shall, in determining the amount of taxable net income apportionable to this commonwealth, adjust any factor to properly reflect the amount which the factor ought reasonably to assign to this commonwealth.

(k) If the apportionment provisions of this section are not reasonably adapted to approximate the net income derived from business carried on within this commonwealth by any type of industry group, the commissioner may, by regulation, adopt alternative apportionment provisions to be applied to such an industry group in lieu of the foregoing provisions.

(l) In any case in which a purchasing corporation makes an election under section 338 of the Code, the target corporation shall be treated as having sold its assets for purposes of this section.

SECTION 11. Sections 1 and 6 shall take effect for the tax year beginning on January 1, 2025 and ending on December 31, 2025.

SECTION 12. Sections 2 and 7 shall take effect for the tax year beginning on January 1, 2026 and ending on December 31, 2026.

SECTION 13. Sections 3 and 8 shall take effect on January 1, 2025 and shall be effective for all tax years beginning on or after January 1, 2025.

SECTION 14. Sections 4, 5 and 10 shall take effect on January 1, 2026 and shall be effective for all tax years beginning on or after January 1, 2026."