Other Amendments

Budget Amendment ID: FY2026-S3-756

OTH 756

Estate Tax

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

"SECTION_. Section 37 of the chapter 50 of the acts of 2023 is hereby amended by being struck in its entirety and inserting in place thereof the following:-"Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following 2 subsections: (f) For the estates of decedents dying on or after July 1, 2023, a credit shall be allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax; provided, however, that the credit shall not exceed $182,000. (g) The estates of decedents dying on or after July 1, 2023 shall not be required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more than $5,000,000, provided said taxable estate amount shall be adjusted annually to reflect any increases in the cost of living by the same method used for federal income tax brackets."

Budget Amendment ID: FY2026-S3-756-R1

Redraft OTH 756

Estate Tax

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

SECTION_A. Section 37 of the chapter 50 of the acts of 2023 is hereby amended by being struck in its entirety and inserting in place thereof the following:-"Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following 2 subsections: (f) For the estates of decedents dying on or after July 1, 2023, a credit shall be allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax; provided, however, that the credit shall not exceed $182,000. (g) The estates of decedents dying on or after July 1, 2023 shall not be required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more than $3,000,000, provided said taxable estate amount shall be adjusted annually to reflect any increases in the cost of living by the same method used for federal income tax brackets.

"SECTION_B. Section 37 of the chapter 50 of the acts of 2023 is hereby amended by being struck in its entirety and inserting in place thereof the following:-"Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following 2 subsections: (f) For the estates of decedents dying on or after July 1, 2023, a credit shall be allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax; provided, however, that the credit shall not exceed $182,000. (g) The estates of decedents dying on or after July 1, 2023 shall not be required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more than $4,000,000, provided said taxable estate amount shall be adjusted annually to reflect any increases in the cost of living by the same method used for federal income tax brackets."

"SECTION_C. Section 37 of the chapter 50 of the acts of 2023 is hereby amended by being struck in its entirety and inserting in place thereof the following:-"Said section 2A of said chapter 65C, as so appearing, is hereby further amended by adding the following 2 subsections: (f) For the estates of decedents dying on or after July 1, 2023, a credit shall be allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax; provided, however, that the credit shall not exceed $182,000. (g) The estates of decedents dying on or after July 1, 2023 shall not be required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more than $5,000,000, provided said taxable estate amount shall be adjusted annually to reflect any increases in the cost of living by the same method used for federal income tax brackets."

SECTION_ “SECTION _A shall take effect 1 year after the passage of this act.”

SECTION _ “SECTION_B shall take effect 2 years after the passage of this act.”

SECTION _ “SECTION_C shall take effect 3 years after the passage of this act.”

SECTION_ “SECTION_A shall expire upon the implementation of SECTION_B”

SECTION_ “SECTION_B shall expire upon the implementation of SECTION_C”.

Budget Amendment ID: FY2026-S3-757

OTH 757

Taxation of Rolling Stock

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

"SECTION_. Section 1 of Chapter 64H of the general laws, as appearing in the 2022 Official Edition, is hereby amended by inserting, after the definition of 'Retail establishment', the following new definition:-

'Rolling stock', trucks, tractors, and trailers, used by common carriers to transport goods in interstate commerce.

SECTION _. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby further amended by inserting, after subsection (xx), the following new subsection:

(yy) sales of rolling stock

SECTION _. Section 1 of Chapter 64I of the general laws, as so appearing, is amended by inserting in line 6, after the words 'retail sale', the following new words:- 'rolling stock', .

SECTION _. Section 7 of chapter 64I of the general laws, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:-

(f) storage, use or other consumption of rolling stock."

Budget Amendment ID: FY2026-S3-758

OTH 758

Meals Tax Holiday

Messrs. Tarr, Fattman and Durant, Mrs. Dooner and Mr. 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 August 4-10, 2026, 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 August 4-10, 2026, 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 August 4-10, 2026, inclusive, of each calendar year. An excise erroneously or improperly collected during the days of August 4-10, 2026 , 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 August 4-10, 2026, inclusive.

(d) On or before December 31, 2026 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: FY2026-S3-759

OTH 759

Sales Tax Reduction to 5%

Messrs. Tarr, Fattman and Durant and Mrs. Dooner moved that the proposed new text be amended by inserting after section _ the following section:-

"SECTION XX. Section 2 of chapter 64H of the General Laws is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.8 per cent”.

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

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

SECTION XX. Section 2 of Chapter 64I of the General Laws is hereby amended by striking the words “6.25 per cent” and inserting in place thereof the words “5.8 per cent”.

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

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

SECTION XX. Sections 1 and 4 shall take effect on August 1, 2025.

SECTION XX. Sections 2 and 5 shall take effect on August 1, 2026.

SECTION XX. Sections 3 and 6 shall take effect on August 1, 2027."

Budget Amendment ID: FY2026-S3-760

OTH 760

Snow Removal Service Liability Limitation

Messrs. Tarr, Fattman and Durant, Mrs. Dooner and Mr. Moore moved that the proposed new text be amended by inserting after section_ the following section:-

"SECTION_. Chapter 149 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after Section 29C, the following new section:-

Section 29C1/2. (a) As used in this section, the following terms shall have the following meanings:-

"Service provider”, a person providing services under a snow removal and ice control services contract.

"Service receiver", a person receiving services under a snow removal and ice control services contract.

"Snow removal and ice control services contract", a contract or agreement for the performance of any of the following: (1) plowing, shoveling, or other removal of snow or other mixed precipitation from a surface; (2) de-icing services; or (3) a service incidental to an activity described in item (1) or (2), including operating or otherwise moving snow removal or de-icing equipment or materials.

(b) A provision, clause, covenant, or agreement that is part of or in connection with a snow removal and ice control services contract is against public policy and void if it does any of the following: (1) requires, or has the effect of requiring, a service provider to indemnify a service receiver for damages resulting from the acts or omissions of the service receiver or the service receiver's agents or employees; (2) requires, or has the effect of requiring, a service receiver to indemnify a service provider for damages resulting from the acts or omissions of the service provider or the service provider's agents or employees; (3) requires, or has the effect of requiring, a service provider to hold a service receiver harmless from any tort liability for damages resulting from the acts or omissions of the service receiver or the service receiver's agents or employees; (4) Requires, or has the effect of requiring, a service receiver to hold a service provider harmless from any tort liability for damages resulting from the acts or omissions of the service provider or the service provider's agents or employees."

Budget Amendment ID: FY2026-S3-761

OTH 761

Corrective Amendment

Mr. Rodrigues moved that the proposed new text be amended in section 2, in item 4400-1004, by adding the following words:- “, prior appropriation continued”; and

by inserting after section 88 the following section:-

SECTION 88A. Section 24 shall take effect on August 1, 2025.

Budget Amendment ID: FY2026-S3-761-R1

Redraft OTH 761

Corrective Amendment

Mr. Rodrigues moved that the proposed new text be amended in section 2, in item 1410-1616, by adding the following words:- “; provided further, that not less than $30,000 shall be expended to Attleboro's Global War on Terrorism Monument Committee to assist with the creation of a historical tribute of remembrance, respect and gratitude for all those who have served in the Global War on Terrorism”; and

in said section 2, in said item 1410-1616, by striking out the figure “$250,000” and inserting in place thereof the following figure “$280,000”; and

in said section 2, in item 2511-0105, by striking out the figure “$75,000” and inserting in place thereof the following figure “$100,000”; and

in said section 2, in said item 2511-0105, by striking out the figure “$42,075,000” and inserting in place thereof the following figure:- “$42,100,000”; and

in said section 2, in item 2511-0107, by adding the following words:- “; provided further, that not less than $100,000 shall be expended to the Quabbin Food Connector, Inc. in the town of Orange”; 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:- “$200,000”; and

in said section 2, in item 4400-1004, by adding the following words:- “, prior appropriation continued”; and

in said section 2, in item 4512-0205, by adding the following words:- “; provided further, that not less than $45,000 shall be expended in equal amounts to the following substance abuse coalitions and community partnerships: (i) Canton Alliance Against Substance Abuse; (ii) Sharon Substance Prevention and Resource Coalition; and (iii) Norton Opioid Prevention and Education Collaborative N.O.P.E.”; 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 “$145,000” and

in said section 2, in item 4590-1507, by adding the following words:- “; provided further, that not less than $350,000 shall be expended to the Team Hoyt Community YMCA”; and

in said section 2, in said item 4590-1507, by striking out the figure “$7,200,000” and inserting in place thereof the following figure:- “$7,550,000”; and

in said section 2, in item 7004-0107, by adding the following words:- “; provided further, that not less than $25,000 shall be expended to the Center for Human Development for a grant to the Western Massachusetts Network to End Homelessness to support housing stability and homelessness prevention programs”; and

in said section 2, in item 7004-0107, by striking out the figure “$100,000” and inserting in place thereof the following figure “$125,000”; and

in said section 2, in item 7008-1116, by adding the following words:- “; provided further, that not less than $30,000 shall be expended to the town of Rochester for updates and improvements to the town website; provided further, that not less than $75,000 shall be expended to the town of Swansea for recreational upgrades at Medeiros Farm; provided further, that not less than $50,000 shall be expended to the Resilience Center Of Franklin County, Inc. for the Rural Network to End Domestic Violence’s three member task forces that serve Franklin county; provided further, that not less than $95,000 shall be expended to the town of Orange for economic and community development; provided further, that not less than $40,000 shall be expended to the Franklin County Chamber of Commerce, Inc. to support local businesses and non-profit organizations; provided further, that not less than $40,000 shall be expended to the Greater Northampton Chamber Of Commerce Inc. to support local businesses and non-profit organizations; provided further, that not less than $40,000 shall be expended to the Amherst Area Chamber of Commerce to support local businesses and non-profit organizations; provided further, that not less than $50,000 shall be expended to the Marilyn Rodman Performing Arts Center, Inc. in the town of Foxborough for audio and visual upgrades and ADA accessibility renovations to support it arts programming; provided further, that not less than $50,000 shall be expended to the Mass Arts Center in the town of Mansfield to support its performing arts programming; provided further, that not less than $30,000 shall be expended to the Newell-Blais VFW Post 443 in North Attleborough for capital improvements to the building and parking lot; provided further, that not less than $50,000 shall be expended to the town of Mansfield for planning and implementation of Mansfield’s 250th anniversary celebration; provided further, that not less than $100,000 shall be expended to Illuminate Creative and Theatrical Arts Company, Inc. for capital improvements and operations relative to the revitalization of the Union Theatre in the city of Attleboro; provided further, that not less than $50,000 shall be expended to the Hockomock area YMCA for the construction of an inclusive ADA compliant splash park and additional recreation opportunities at the YMCA in the city of North Attleborough; provided further, that not less than $30,000 shall be expended to the town of Foxboro for establishing a storefront facade and signage improvement grant program; provided further, that not less than $60,000 shall be expended to the town of Hopkinton for safety and accessibility improvements at the public library; provided further, that not less than $30,000 shall be expended to the MetroWest Nonprofit Network for a nonprofit management certificate program; provided further, that not less than $10,000 shall be expended for the South Attleboro Lions for wheelchair ramp parts to assist veterans and others in need”; and

in said section 2, in item 7008-1116, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$930,000”;

in said section 2, in item 7010-1192, by adding the following words:- “; 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 $700,000 shall be expended to communities in the Metrowest region, including the city of Framingham and the towns of Ashland, Holliston, Hopkinton, Medway and Natick to address mental health needs in schools”; and

in said section 2, in said item 7010-1192, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$1,000,000”; and

in said section 2, in item 7503-0100, by adding the following words:- “; provided, that not less than $50,000 shall be expended for the Veterans Educational Service Center at Bristol Community College”; and

in said section 2, in item 7503-0100, by striking out the figure “$33,194,786” and inserting in place thereof the following figure:- “$33,244,786”; and

in said section 2, in item 8000-0313, by adding the following words:- “; provided further, that not less than $130,000 shall be expended to the Freetown police department to purchase body-worn cameras; provided further, that not less than $100,000 shall be expended to conduct a feasibility study for a public safety building in the town of Somerset; provided further, that not less than $10,000 shall be expended to the Attleboro Vincentian Immersion Reentry Project administered by the Society of St. Vincent de Paul District Council of Attleboro in the city of Attleboro to serve incarcerated and formerly incarcerated individuals throughout Bristol county; provided further, that not less than $15,000 shall be expended to Sisters@Heart, Inc. for the purchase, installation and maintenance of publicly accessible Automatic External Defibrillators (AED's) in the towns of Mansfield and Foxborough and for the purchase of training materials to support the education of the proper use of AEDs”; and

in said section 2, in item 8000-0313, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$355,000 and

in said section 2, in item 8324-0050, by adding the following words:- “; provided further, that not less than $130,000 shall be expended to the Westport fire department for the purchase of new cardiac monitors; provided further, than not less than $30,000 shall be expended to the Canton fire department for supplies and operation of the Canton Blood Transfusion Program; provided further, that not less than $100,000 shall be expended to Barnstable county for fire training programs and equipment;”; and

in said section 2, in item 8324-0050, by striking out the figure “$100,000” and inserting in place thereof the following figure “$360,000”; and

in said section 2, in item 9110-9002, by adding the following words:- “; provided further, that not less than $110,000 shall be expended to LifePath, Inc. for grants to support member-led non-profit organizations that provide support services for residents aged 60 and older”;

in said section 2, in item 9110-9002, by striking out the figure “$29,522,592” and inserting in place thereof the following figure “$29,632,592”; and

in section 36B, in proposed subsection (g) of proposed section 23D of chapter 119, as inserted by amendment 495, by striking out the figure “(e)” and inserting in place thereof the following figure:- “(f)”; and

in said section 36B, in proposed subsection (k) of said section 23D of said chapter 119, as so inserted, by striking out the words “subsections (a) to (j)” and inserting in place thereof the following words:- “subsections (b) to (i)”; and

in said section 36B, in proposed subsection (l) of said section 23D of said chapter 119, as so inserted, by inserting after the word “regulations” the following words:- “as necessary”; and

in proposed section 86A, as so inserted, by inserting after the word “regulations” the following words:- “as necessary”. and

by inserting after section 88 the following section:-

SECTION 88A. Section 24 shall take effect on August 1, 2025.

Budget Amendment ID: FY2026-S3-761-R2

2nd Redraft OTH 761

Corrective Amendment

Mr. Rodrigues moved that the proposed new text be amended in section 2, in item 0321-1510, by striking out the figure “$210,292,128” and inserting in place thereof the following figure:- “$213,827,979”; and

in said section 2, in item 0640-0300, by striking out the figure “$26,045,152” and inserting in place thereof the following figure:- “$26,245,152”; and

in said section 2, in item 1410-0010, by striking out the figure “$12,435,036” and inserting in place thereof the following figure:- “$12,815,036”; and

in said section 2, in item 1410-0012, by striking out the figure “$9,678,473” and inserting in place thereof the following figure:- “$10,278,473”; and

in said section 2, in item 1410-1616, by adding the following words:- “; provided further, that not less than $30,000 shall be expended to the Global War on Terrorism Monument Committee in the city of Attleboro to assist with the creation of a historical tribute of remembrance, respect and gratitude for all those who have served in the Global War on Terrorism”; and

in said section 2, in said item 1410-1616, by striking out the figure $250,000” and inserting in place thereof the following figure:- “$340,000”; and

in said section 2, in item 1599-0026, by striking out the figure “$10,000,000” and inserting in place thereof the following figure:- “$10,885,000”; and

in said section 2, in item 2000-0100, by striking out the figure “$18,847,510” and inserting in place thereof the following figure:- “$19,077,510”; and

in said section 2, in item 2200-0107, by striking out the figure “$488,748” and inserting in place thereof the following figure:- “$1,138,748”; and

in said section 2, in item 2300-0101, by striking out the figure “$5,293,523” and inserting in place thereof the following figure:- “$5,343,523”; and

in said section 2, in said item 2330-0100, by striking out the figure “$9,639,804” and inserting in place thereof the following figure:- “$10,154,804”; and

in said section 2, in item 2511-0105, by striking out the figure “$75,000” and inserting in place thereof the following figure:- “$100,000”; and

in said section 2, in said item 2511-0105, by striking out the figure “$42,075,000” and inserting in place thereof the following figure:- “$42,100,000”; 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:- “$1,740,000”; and

in said section 2, in item 2810-0100, by striking out the figure “$112,563,141” and inserting in place thereof the following figure:- “$113,795,049”; and

in said section 2, in item 2810-0122, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$825,000”; and

in said section 2, in item 4000-0005, by striking out the figure “$12,600,000” and inserting in place thereof the following figure:- “$13,150,000”; and

in said section 2, in item 4000-0007, by striking out the words “provided, that not later than February 13, 2026, the executive office of health and human services shall submit a report to the house and senate committees on ways and means on: (i) the number of youths served through this item; (ii) the types of services received by participating youths; (iii) the number of youths who transition into stabilized housing and the zip code of the stabilized housing; (iv) the number of youths who remain in stabilized housing after 90 days, when applicable; (v) other quantifiable data related to client outcomes as determined by the executive office; (vi) the number of youths turned away from the program; and (vii) the amount of funding awarded to vendors for the delivery of services and the names of each vendor” and inserting in place thereof the following words:- “provided, that not later than February 13, 2026, the executive office of health and human services shall submit a report to the house and senate committees on ways and means on: (i) the number of youths served through this item receiving either prevention or rehousing services, including total statewide numbers and numbers by region; (ii) the types of services received by participating youths; (iii) the number of youths who transition into stabilized housing after experiencing homelessness; (iv) the number of youths who do not enter homelessness after receiving prevention support; (v) the number of youths who do not return to homelessness after being housed; (vi) other quantifiable data related to client outcomes as determined by the executive office; and (vii) the amount of funding awarded to vendors for the delivery of services and the names of each vendor”; and

in said section 2, in item 4000-0020, by striking out the figure “$1,000,000” and inserting in place thereof the following figure:- “$1,125,000”; and

in said section 2, in item 4000-0300, by inserting after the word “Pain”, the first time it appears, the following words:- “, which shall be administered by the Massachusetts Behavioral Health Partnership,”; and

in said section 2, in said item 4000-0300, by striking out the figure “$158,090,882” and inserting in place thereof the following figure:- “$158,690,882”; and

in said section 2, in item 4000-0700, by striking out the words “provided further, that not later than December 5, 2025, $1,000,000 shall be equally distributed to the teaching community health centers with family medicine residency programs in the cities of Greenfield, Worcester and Lawrence and in the South Boston section of the city of Boston” and inserting in place thereof the following words:- “provided further, that not later than December 5, 2025, $1,000,000 shall be equally distributed to the teaching community health centers with family medicine residency programs in the cities of Worcester and Lawrence and in the South Boston section of the city of Boston and to the family medicine residency program operated at Baystate Franklin Medical Center in the city of Greenfield”; and

in said section 2, in item 4400-1004, by adding the following words:- “, prior appropriation continued”; and

in said section 2, in item 4510-0110, by striking out the words “; provided, that not less than $250,000 shall be expended for a statewide program of technical assistance to community health centers to be provided by a state primary care association qualified under section 330A(f)(2) of the Public Health Service Act, 42 U.S.C. 254c(f)(2)” and inserting in place thereof the following words:- “; provided, that not less than $250,000 shall be expended for a statewide program of technical assistance to community health centers to be provided by a state primary care association qualified under section 42 U.S.C. 254b(l)”; and

in said section 2, in said item 4510-0110, by striking out the figure “$5,335,599” and inserting in place thereof the following figure:- “$5,650,599”; and

in said section 2, in item 4512-0200, by inserting after the word “counselor” the following words:- “and recovery coach”; and

in said section 2, in item 4512-0205, by adding the following words:- “; provided further, that not less than $45,000 shall be expended in equal amounts to the Canton Alliance Against Substance Abuse in the town of Canton, the Sharon Substance Prevention and Resource Coalition in the town of Sharon and the Norton Opioid Prevention and Education Collaborative in the town of Norton”; 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:- “$1,505,000”; and

in said section 2, in item 4513-1112, by striking out the figure “$12,557,534” and inserting in place thereof the following figure:- “$13,564,310”; and

in said section 2, in item 4516-1039, by inserting after the word “expend” the following words:- “, to support the operations of the Bureau of Health Care Safety and Quality and the Bureau of Health Professions Licensure within the department of public health,”; and

in said section 2, in item 4590-0250, by striking out the words “; provided further, that not less then $500,000 shall be expended for behavioral health and mental health supports for nonpublic schools including, but not limited to mental health counselors”; and

in said section 2, in item 4590-0250, by striking out the figure “$22,623,088” and inserting in place thereof the following figure:- “$22,623,088”; and

in said section 2, in item 4590-1503, by striking out the figure “$13,853,103” and inserting in place thereof the following figure:- “$14,698,103”; and

in said section 2, in item 4590-1507, by adding the following words:- “; provided further, that not less than $350,000 shall be expended to the Team Hoyt Community YMCA”; and by striking out the figure “$7,200,000” and inserting in place thereof the following figure:- “$10,035,000”; and

in said section 2, in item 5046-0000, by striking out the figure “$689,980,438” and inserting in place thereof the following figure:- “$693,855,438”; and

in said section 2, in item 7002-0010, by striking out the figure “$6,358,084” and inserting in place thereof the following figure:- “$7,453,084”; and

in said section 2, in item 7002-1091, by striking out the figure “$8,985,600” and inserting in place thereof the following figure:- “$9,235,600”; and

in said section 2, in item 7004-0099, by striking out the figure “$15,573,388” and inserting in place thereof the following figure “$15,873,388”; and

in said section 2, in item 7004-0107, by adding the following words:- “; provided further, that not less than $25,000 shall be expended to the Center for Human Development, Incorporated for a grant to the Western Massachusetts Network to End Homelessness to support housing stability and homelessness prevention programs”; 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:- “$3,464,000”; and

in said section 2, in item 7006-0142, by striking out the figure “$19,916,561”, both times it appears, and inserting in place thereof the following figure:- “$20,246,561”; and

in said section 2, in item 7007-0952, by striking out the figure “$4,700,000” and inserting in place thereof the following figure:- “$5,025,000”; and

in said section 2, in item 7008-0900, by striking out the figure “$283,203” and inserting in place thereof the following figure:- “$613,203”; and

in said section 2, in item 7008-1116, by adding the following words:- “; provided further, that not less than $30,000 shall be expended to the town of Rochester for updates and improvements to the town website; provided further, that not less than $75,000 shall be expended to the town of Swansea for recreational upgrades at Medeiros farm; provided further, that not less than $50,000 shall be expended to the Resilience Center Of Franklin County, Inc. for the Rural Network to End Domestic Violence’s 3-member task forces that serve Franklin county; provided further, that not less than $95,000 shall be expended to the town of Orange for economic and community development; provided further, that not less than $40,000 shall be expended to the Franklin County Chamber of Commerce, Inc. to support local businesses and non-profit organizations; provided further, that not less than $40,000 shall be expended to the Greater Northampton Chamber Of Commerce Inc. to support local businesses and non-profit organizations; provided further, that not less than $40,000 shall be expended to the Amherst Area Chamber of Commerce to support local businesses and non-profit organizations; provided further, that not less than $50,000 shall be expended to the Marilyn Rodman Performing Arts Center, Inc. in the town of Foxborough for audio and visual upgrades and Americans with Disabilities Act accessibility renovations to support it arts programming; provided further, that not less than $50,000 shall be expended to the Mass Arts Center in the town of Mansfield to support its performing arts programming; provided further, that not less than $30,000 shall be expended to the Newell-Blais VFW Post 443 in the city known as the town of North Attleborough for capital improvements to the building and parking lot to support programs and activities open to the public; provided further, that not less than $50,000 shall be expended to the town of Mansfield for planning and implementation of Mansfield’s 250th anniversary celebration; provided further, that not less than $100,000 shall be expended to Illuminate Creative and Theatrical Arts Company, Inc. for capital improvements and operations relative to the revitalization of the Union Theatre in the city of Attleboro; provided further, that not less than $50,000 shall be expended to the Hockomock area YMCA for the construction of an inclusive Americans with Disabilities Act compliant splash park and additional recreation opportunities at the YMCA in the city known as the town of North Attleborough; provided further, that not less than $30,000 shall be expended to the town of Foxborough for establishing a storefront facade and signage improvement grant program; provided further, that not less than $60,000 shall be expended to the town of Hopkinton for safety and accessibility improvements at the public library; provided further, that not less than $30,000 shall be expended to the MetroWest Nonprofit Network, Inc. for a nonprofit management certificate program; provided further, that not less than $10,000 shall be expended for the South Attleboro Lions Club, Inc. for wheelchair ramp parts to assist veterans and others in need”; 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:- “$10,472,000”;

in said section 2, in item 7010-0005, by striking out the figure “$13,421,738” and inserting in place thereof the following figure:- “$13,721,738”; and

in said section 2, in item 7010-1192, by adding the following words:- “; provided further, that not less than $500,000 shall be expended for behavioral health and mental health supports for nonpublic schools including, but not limited to, mental health counselors; 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 $700,000 shall be expended to communities in the Metrowest region, including the city of Framingham and the towns of Ashland, Holliston, Hopkinton, Medway and Natick to address mental health needs in schools”; and

in said section 2, in said item 7010-1192, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$7,255,000”; and

in said section 2, in item 7061-9010, by striking out the figure “2025” and inserting in place thereof the following figure:- “2026”; and

in said section 2, in item 7066-0000, by inserting after the words “full-time”the following word:- “faculty”; and

in said section 2, in item 7070-0065, by striking out the figure “$175,188,311” and inserting in place thereof the following figure:- “$175,788,311”; and

in said section 2, in item 7100-0701, by adding the following words:- “, prior appropriation continued”; and

in said section 2, in item 7503-0100, by adding the following words:- “; provided, that not less than $50,000 shall be expended for the Joseph A. Marshall Veterans Center at Bristol community college”; and

in said section 2, in said item 7503-0100, by striking out the figure “$33,194,786” and inserting in place thereof the following figure:- “$33,244,786”; and

in said section 2, in item 8000-0313, by adding the following words:- “; provided further, that not less than $130,000 shall be expended to the Freetown police department to purchase body-worn cameras; provided further, that not less than $100,000 shall be expended to conduct a feasibility study for a public safety building in the town of Somerset; provided further, that not less than $10,000 shall be expended to the Attleboro Vincentian Immersion Reentry Project administered by the Society of St. Vincent de Paul District Council of Attleboro in the city of Attleboro to serve incarcerated and formerly incarcerated individuals throughout Bristol county; provided further, that not less than $15,000 shall be expended to Sisters@Heart, Inc. for the purchase, installation and maintenance of publicly accessible Automatic External Defibrillators in the towns of Mansfield and Foxborough and for the purchase of training materials to support the education of the proper use of Automatic External Defibrillators”; 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:- “$1,714,000”; and

in said section 2, in item 8324-0050, by adding the following words:- “; provided further, that not less than $130,000 shall be expended to the Westport fire department for the purchase of new cardiac monitors; provided further, than not less than $30,000 shall be expended to the Canton fire department for supplies and operation of the Canton Blood Transfusion program; provided further, that not less than $100,000 shall be expended to Barnstable county for fire training programs and equipment”; and

in said section 2, in said item 8324-0050, by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$1,150,000”; and

in said section 2, in item 9110-0100, by striking out the figure “$5,971,575” and inserting in place thereof the following figure:- “$6,036,575”; and

in said section 2, in said item 9110-9002, by striking out the figure “$29,522,592” and inserting in place thereof the following figure:- “$29,982,592”; and

in said section 2, in item 9700-0000, by striking out the figure “$11,260,795” and inserting in place thereof the following figure:- “$10,724,567”; and

in section 2E, in item 1595-6368, by striking out the figure “$572,620,163” and inserting in place thereof the following figure:- “$572,720,163”; and

in said section 2E, in item 1595-6369, by striking out the figure “$500,000,000” and inserting in place thereof the following figure:- “$500,200,000”; and

in section 2F, in item 1596-2451, by striking out the words “and to cities, towns, regional vocational or county agricultural school districts, independent vocational schools and collaboratives for certain expenditures for transportation of nonresident pupils to approved vocational-technical programs of any regional or county agricultural school district, city, town, independent school or collaborative under section 8A of chapter 74 of the General Laws; provided, that if the amount appropriated in this item is insufficient to fully fund said section 8A of said chapter 74, initial reimbursements made by the department of elementary and secondary education may be prorated by the department to all eligible cities, towns, regional vocational or county agricultural school districts, independent vocational schools and collaboratives”; and

in said section 2F, in item 1596-2501, by inserting after the word “Program”, the first time it appears, the following words:- “established under section 5B of chapter 15A of the General Laws”; and

in said section 36B, in proposed subsection (l) of said section 23D of said chapter 119, as so inserted, by inserting after the word “regulations” the following words:- “as necessary”; and

in proposed section 86A, as so inserted, by inserting after the word “regulations” the following words:- “as necessary”; and

by inserting after section 70 the following section:-

“SECTION 70A. Item 7010-1192 of section 2 of chapter 140 of the acts of 2024 is hereby amended by inserting after the word “Boston”, the third time it appears, the following words:- and such funds shall be made available until June 30, 2026.”; and

by inserting after section 88 the following section:-

SECTION 88A. Section 24 shall take effect on August 1, 2025.

Budget Amendment ID: FY2026-S3-762-R1

Redraft OTH 762

Municipal Grant Support

Messrs. Eldridge, Brady, Mark, Gómez, Tarr and Lewis, Ms. Rausch and Messrs. Collins and Driscoll moved that the proposed new text be amended by inserting after section 13 the following section:-

“SECTION 13A. Section 2XXX of chapter 29 of the General Laws, as so appearing, is hereby amended by inserting after the word “modeling”, in line 50, the following words:-; state and federal grant application support”.

Budget Amendment ID: FY2026-S3-762

OTH 762

Municipal Grant Support

Messrs. Eldridge, Brady, Mark, Gómez, Tarr and Lewis, Ms. Rausch and Mr. Collins moved that the proposed new text be amended by inserting after section 90 the following section:-

“SECTION XX. Section 2XXX of Chapter 29 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after the word 'issues', in line 51, the following words:- and state and federal grant application support."

Budget Amendment ID: FY2026-S3-763

OTH 763

Supporting Collection of County-Level Housing Data

Mr. Brownsberger and Ms. Rausch moved that the proposed new text be amended in section 10, in line 106, by inserting after the word "attributes" the following words:- "including, but not limited to, the county and municipality where a project is located".

Budget Amendment ID: FY2026-S3-764

OTH 764

Providing killed in the line duty benefits to Joanne Songy, surviving spouse of Detective John D. Songy, a police officer of the town of Rutland

Messrs. Durant and O'Connor moved that the proposed new text be amended by inserting the following sections:-

“SECTION XXXX. 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 XXXX. 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 XXXX. This act shall take effect as of August 1, 2024.”

Budget Amendment ID: FY2026-S3-765

OTH 765

Crumbling Concrete Assistance Fund

Messrs. Durant, Fattman, Moore, Tarr and Oliveira, Mrs. Dooner, Messrs. Gómez, O'Connor and Kennedy and Ms. Edwards moved that the proposed new text be amended in section 2, by inserting after item 7004-9038 the following item:

"XXXX-XXXX” There shall be a Crumbling Concrete Assistance Fund, which shall be administered by the secretary of housing and livable communities. The fund shall be expended, without further appropriation to: (i) provide financial assistance to owners of residential real property for the repair or replacement of concrete foundations of such residential real property that have deteriorated due to the presence of pyrite or pyrrhotite; (ii) minimize negative fiscal impacts on municipalities in which such property is located; and (iii) reimburse the owner of a residential real property that presents satisfactory evidence, as determined by the secretary, that said owner has paid for and replaced their concrete foundation that deteriorated due to the presence of pyrite or pyrrhotite prior to the establishment of the fund; provided, however, that the reimbursement shall not exceed the funding the owner would have received had they applied for financial assistance through the fund. The secretary shall seek to maximize available federal reimbursements for money spent from the fund; provide further, the fund shall be credited with: (i) appropriations or other money authorized by the general court and specifically designated to be credited to the fund; (ii) funds from public and private sources, including, but not limited to, gifts, grants, donations and settlements received by the commonwealth that are specifically designated to be credited to the fund; (iii) interest earned on the assets of the fund. Any balance in the fund at the close of a fiscal year shall be available for expenditure in subsequent fiscal years and shall not be transferred to any other fund or revert to the General Fund; provided further, the secretary of housing and livable communities may apply for, receive and deposit any federal funds, including, but not limited to, funds made available by the United States Department of Housing and Urban Development Section 108 Loan Guarantee program, into the fund; provided further, that amounts issued from the fund to impacted homeowners for the repair or replacement of concrete foundations that have deteriorated due to the presence of pyrrhotite shall be exempt from taxation under chapter 62; provided further that annually, not later than June 1, the secretary of housing and livable communities shall report on the activities of the fund from the previous calendar year to the clerks of the senate and house of representatives, the senate and house committees on ways and means, the joint committee on environment and natural resources and the joint committee on housing; and provided further, the secretary of housing and livable communities shall promulgate regulations or issue other guidance to set rules for the expenditure of the funds under this section……….……………...……$20,000,000”

Budget Amendment ID: FY2026-S3-766

OTH 766

Crumbling Concrete Assistance Fund Commission

Messrs. Durant, Fattman, Moore, Tarr and Oliveira, Mrs. Dooner and Messrs. O'Connor and Kennedy moved that the proposed new text be amended in section 2, in item 7004-0099, by inserting the following new section:- “SECTION XXXX. The secretary of housing and livable communities shall convene a stakeholder working group to make recommendations for regulatory and legislative change necessary to comprehensively address the remediation of residential property foundations that have deteriorated due to the presence of pyrite or pyrrhotite. The working group shall convene not later than 30 days after the effective date of this act, and shall include: the secretary of housing and livable communities or a designee, who shall serve as chair; the secretary of transportation or a designee; the undersecretary of consumer affairs and business regulation or a designee; the commissioner of insurance or a designee; the commissioner of banks or a designee; 2 members appointed by the attorney general who shall have experience in advocating for homeowners and consumers; the chairs and ranking minority members of the joint committee on environment and natural resources; 2 representatives of Massachusetts Residents Against Crumbling Foundations; a representative of the Massachusetts Concrete & Aggregate Producers Association, Inc.; a representative of the Massachusetts Municipal Association Inc.; a representative of the Massachusetts Insurance Federation Inc.; and a representative of the Massachusetts Mortgage Bankers Association, Inc.

The working group shall examine: (i) which executive office, department, agency or bureau within an executive office, if any, is best equipped to administer a program to assist residential property owners impacted by the presence of pyrite or pyrrhotite, including administering a Crumbling Concrete Assistance Fund, or which executive office or department is best equipped to oversee a new agency or bureau; (ii) relevant models to assist impacted homeowners, including, but not limited to, a captive insurance company, a supplemental loan program, an interstate agreement with a captive insurance company with expertise in assessing residential property foundation claims, property tax abatement and waiving local and state permit fees; (iii) models to fund said Crumbling Concrete Assistance Fund, including, but not limited to: (a) insurance surcharges on certain homeowners insurance policies, not to exceed $12 annually, and when and on which policies the surcharge would apply and (b) other sources of state and federal funding opportunities; and (iv) methods to improve consumer protection through means such as disclosures, appointment of a homeowner advocate within a department, agency or bureau to assist impacted homeowners, or consumer education.”

The working group shall submit its report and any recommendations to the clerks of the senate and house of representatives, the joint committee on environment and natural resources, the joint committee on housing and the senate and house committees on ways and means not later than February 1, 2026.

Budget Amendment ID: FY2026-S3-766-R1

Redraft OTH 766

Crumbling Concrete Assistance Fund Commission

Messrs. Durant, Fattman, Moore, Tarr and Oliveira, Mrs. Dooner, Messrs. O'Connor and Kennedy, Ms. Lovely and Ms. Edwards moved that the proposed new text be amended in section 2, in item 7004-0099, by adding the following words:- “; provided further, that not less than $100,000 shall be expended for the operation of the stakeholder working group established in section 73A”; and by striking out the figure “$15,573,388” and inserting in place thereof the following figure:- “$15,673,388”; and

by inserting after section 13 the following section:-

“SECTION 13A. Chapter 29 of the General Laws is hereby amended by inserting after section 2JJJJJJ the following section:-

Section 2KKKKKK. (a) There shall be established and set up on the books of the commonwealth a separate, non-budgeted special revenue fund known as the Crumbling Concrete Assistance Fund, which shall be administered by the secretary of housing and livable communities. The fund shall be credited with: (i) appropriations or other money authorized by the general court and specifically designated to be credited to the fund; (ii) funds from public and private sources, including, but not limited to, gifts, grants, donations and settlements received by the commonwealth that are specifically designated to be credited to the fund; (iii) federal funds received under subsection (b); and (iv) interest earned on the assets of the fund. Amounts credited to the fund shall be expended, without further appropriation, to: (A) provide financial assistance to owners of residential real property for the repair or replacement of concrete foundations of such residential real property that have deteriorated due to the presence of pyrite or pyrrhotite; (B) minimize negative fiscal impacts on municipalities in which such property is located; and (C) reimburse the owner of a residential real property that presents satisfactory evidence, as determined by the secretary, that said owner has paid for and replaced their concrete foundation that deteriorated due to the presence of pyrite or pyrrhotite prior to the establishment of the fund; provided, however, that the reimbursement shall not exceed the funding the owner would have received had they applied for financial assistance through the fund. The unexpended balance in the fund at the end of a fiscal year shall remain available for expenditure in subsequent fiscal years. No expenditure made from the fund shall cause the fund to be in deficit at any point.

(b) The secretary of housing and livable communities may apply for, receive and deposit any federal funds, including, but not limited to, funds made available by the United States Department of Housing and Urban Development Section 108 Loan Guarantee program, into the fund. The secretary shall seek to maximize available federal reimbursements for money spent from the fund.

(c) Amounts issued from the fund to impacted homeowners for the repair or replacement of concrete foundations that have deteriorated due to the presence of pyrrhotite shall be exempt from taxation under chapter 62.

(d) Annually, not later than June 1, the secretary of housing and livable communities shall report on the activities of the fund from the previous calendar year to the clerks of the senate and house of representatives, the senate and house committees on ways and means, the joint committee on environment and natural resources and the joint committee on housing.

(e) The secretary of housing and livable communities shall promulgate regulations or issue other guidance to set rules for the expenditure of the funds under this section.”; and

by inserting after section 73 the following section:-

“SECTION 73A. The secretary of housing and livable communities shall convene a stakeholder working group to make recommendations for regulatory and legislative change necessary to comprehensively address the remediation of residential property foundations that have deteriorated due to the presence of pyrite or pyrrhotite. The working group shall convene not later than 30 days after the effective date of this act and shall include: the secretary of housing and livable communities or a designee, who shall serve as chair; the secretary of transportation or a designee; the undersecretary of consumer affairs and business regulation or a designee; the commissioner of insurance or a designee; the commissioner of banks or a designee; 2 members appointed by the attorney general who shall have experience in advocating for homeowners and consumers; the house and senate chairs and house and senate ranking minority members of the joint committee on environment and natural resources; 2 representatives of Massachusetts Residents Against Crumbling Foundations; a representative of Massachusetts Concrete & Aggregate Producers Association, Inc; a representative of Massachusetts Municipal Association, Inc.; a representative of the Massachusetts Insurance Federation, Inc.; and a representative of the Massachusetts Mortgage Bankers Association, Inc.

The working group shall examine: (i) which executive office, department, agency or bureau within an executive office, if any, is best equipped to administer a program to assist residential property owners impacted by the presence of pyrite or pyrrhotite, including administering the Crumbling Concrete Assistance Fund established under section 2KKKKKK of chapter 29 of the General Laws, or which executive office or department is best equipped to oversee a new agency or bureau; (ii) relevant models to assist impacted homeowners, including, but not limited to, a captive insurance company, a supplemental loan program, an interstate agreement with a captive insurance company with expertise in assessing residential property foundation claims, property tax abatement and waiving local and state permit fees; (iii) models to fund the Crumbling Concrete Assistance Fund, including, but not limited to: (A) insurance surcharges on certain homeowners insurance policies, not to exceed $12 annually, and when and on which policies the surcharge would apply and (B) other sources of state and federal funding opportunities; and (iv) methods to improve consumer protection through means such as disclosures, appointment of a homeowner advocate within a department, agency or bureau to assist impacted homeowners or consumer education.

Budget Amendment ID: FY2026-S3-768

OTH 768

Nonprofit institutions of higher education

Messrs. Rush, Eldridge, Payano and Fernandes, Ms. Kennedy and Mr. Oliveira moved that the proposed new text be amended by inserting the following section:

"SECTION XX. With respect to any claim or cause of action seeking any legal or equitable remedy or relief commenced on or after July 1, 2024 through September 30, 2028, nonprofit institutions of higher education and nonprofit organizations that comprise a health care delivery system shall be immune from liability on any and all such claims alleging that the institution’s or organization’s payment of wages, on a monthly basis or pursuant to any written policy, schedule or agreement presented or made available to an employee concerning payment for work performed over an academic term, violated section 148 of chapter 149 of the General Laws; provided, that earned wages were paid in full within 6 days of the termination of a pay period occurring: (i) on a monthly basis; or (ii) pursuant to any written policy, schedule or agreement presented to an employee concerning payment for work performed over a specific period or an academic term."

Budget Amendment ID: FY2026-S3-769

OTH 769

Short-Term Capital Gains Taxation Rate

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

"SECTION_. Paragraph (1) of subsection (a) of section 4 of said chapter 62, as so appearing, is hereby amended by inserting, in line 5, after the word 'cent' the following words:- 'provided, however, that any gain from the sale or exchange of capital assets held for 1 year or less shall be taxed at the rate of 5 per cent'."

Budget Amendment ID: FY2026-S3-770

OTH 770

Returning Liquor License Control to Municipalities

Mr. Oliveira, Ms. Rausch and Messrs. O'Connor and Keenan moved that the proposed new text be amended by inserting after section __ the following section:-

"SECTION ___. Section 12 of chapter 138 of the General Laws, as so appearing, is hereby amended by striking out, in lines 79 to 81, inclusive, the words “, notwithstanding any limitation on the number of licenses the city or town is authorized to grant in section 17,” and inserting in place thereof the following words:- pursuant to the municipal plan as required by section 17

SECTION ___. Said section 12 of said chapter 138, as so appearing, is hereby further amended by striking out, in lines 107 to 109, inclusive, the words “and irrespective of any limitation of number of licenses contained in section seventeen”.

SECTION ___. The sixth paragraph of said section 12 of said chapter 138, as so appearing, is hereby amended by striking out the second sentence.

SECTION ___. Said section 12 of said chapter 138, as so appearing, is hereby further amended by inserting after the word “antemeridian”, in lines 150 and 155, each time it appears, the following words:- , except in a city or town that is serviced by the Massachusetts Bay Transportation Authority’s late-night service as authorized by chapter 161A if the local governing body of such city or town accepts this provision.

SECTION ___. Said section 12 of said chapter 138, as so appearing, is hereby further amended by adding the following 4 paragraphs:-

All licenses issued under this section pursuant to a new license application that is filed after July 1, 2016 shall be non-transferable and a licensing authority shall not approve the transfer of such license.

If the license granted under this section is cancelled, revoked or no longer in use by the license holder, the license shall be returned physically, with all of the legal rights, privileges and restrictions pertaining thereto to the licensing authority.

If a license holder closes or terminates the license holder’s business, or sells or transfers the license holder’s business, the license holder shall return the license physically, with all of the legal rights, privileges and restrictions pertaining thereto to the licensing authority. The licensing authority may then in its discretion grant a license to a qualified new applicant at a different location according to the standard for a new license.

A license may be re-issued by the licensing authority at the same location only if an applicant for the license files with the local licensing authority a letter from the department of revenue and any applicable government agency indicating that the license is in good standing with the department and agency and that all applicable taxes, payments, assessments and contributions for unemployment and health insurance have been paid. If a license is granted under this section then cancelled, revoked or no longer in use, and then re-issued to a new applicant at the same location and the prior license holder at that location was reported as delinquent as specified in section 25, the name of the new license applicant shall appear in the place and stead of the former license holder, as of the date of the new license being issued, unless the alcoholic beverages control commission otherwise orders in writing, for good cause, after a hearing with notice to all parties.

SECTION__. The first paragraph of section 14 of said chapter 138, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Special licenses for the sale of all alcoholic beverages or wine and malt beverages only, or any of them, may be issued, as determined by the municipality, by the local licensing authorities to the responsible manager of any indoor or outdoor activity or enterprise or to the responsible manager of any nonprofit organization conducting any indoor or outdoor activity or enterprise.

SECTION __. Section 16A of said chapter 138, as so appearing, is hereby amended by striking out, in line 12, the word “so” and inserting in place thereof the following words:- as determined by a municipality to be.

SECTION __. Said section 16A of said chapter 138, as so appearing, is hereby further amended by striking out, in lines 15 and 16, the words “, to the extent that the same are issuable under section seventeen”.

SECTION 9. Said section 16A of said chapter 138, as so appearing, is hereby further amended by striking out, in line 19, the words “for the purposes of section seventeen”.

SECTION __. Section 17 of said chapter 138, as so appearing, is hereby amended by striking out the introductory paragraph and the first 6 paragraphs and inserting in place thereof the following 3 paragraphs:-

Section 17. A city or town shall determine the number of all alcoholic beverage or wines and malt beverage licenses to be issued by its local licensing authority under sections 12, 14 and 15F, including the number of seasonal licenses; provided, that for licenses issued under section 15, cities and towns may grant 1 such license for each population unit of 5,000 or any additional fraction thereof but may, regardless of population, grant at least 2 licenses under section 15.

A city or town that seeks to grant additional licenses on or after January 1, 2018 shall adopt a plan that is approved by the mayor, city council or board of selectmen. The plan shall determine the process for granting additional licenses; provided, however, that: (i) at least 1 public hearing regarding the plan shall be conducted by the city council, board of selectmen or governing body of the city or town; and (ii) the city or town shall notify the alcoholic beverages control commission of the public hearing.

The governing body of each city or town shall hold a public hearing regarding a license application within 30 days of the date of the license application.

SECTION __. Sections 17A to 17C, inclusive, of said chapter 138, as so appearing, are hereby repealed.

SECTION __. Section 29 of said chapter 138, as so appearing, is hereby amended by striking out, in lines 22 to 24, inclusive, the words “; but a license issued to a registered pharmacist under said section shall be included in computing the number of licenses that may be granted in any city or town as provided in section seventeen”.

SECTION __. Sections 3, 6, and 10 of chapter 193 of the acts of 2011 are hereby repealed.

SECTION __. On or after January 1, 2018, the number of licenses then authorized under section 17 of chapter 138 of the General Laws shall continue unless changed by the governing body of a city or town under said section 17 of said chapter 138."

Budget Amendment ID: FY2026-S3-770-R1

Redraft OTH 770

Returning Liquor License Control to Municipalities

Mr. Oliveira, Ms. Rausch, Messrs. O'Connor and Keenan and Ms. Edwards moved that the proposed new text be amended by inserting after section 36 the following 9 sections:-

“SECTION 36A. Section 12 of chapter 138 of the General Laws, as so appearing, is hereby amended by striking out, in lines 119 to 121, inclusive, the words “and irrespective of any limitation of number of licenses contained in section seventeen”.

SECTION 36B. Said section 12 of said chapter 138, as so appearing, is hereby further amended by adding the following 4 paragraphs:-

A new license issued pursuant to this section in response to an application filed after January 1, 2026, pursuant to the municipal plan as required by section 17, shall be non-transferable and no licensing authority shall approve the transfer of such license.

If a license issued pursuant to this section is cancelled, revoked or no longer in use by the license holder, the license shall be returned physically, with all of the legal rights, privileges and restrictions pertaining thereto to the licensing authority.

If a license holder closes or terminates the license holder’s business or sells or transfers the license holder’s business, the license holder shall return the license physically, with all of the legal rights, privileges and restrictions pertaining thereto to the licensing authority.

SECTION 36C. The first paragraph of section 14 of said chapter 138, as so appearing, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Special licenses for the sale of all alcoholic beverages or wine and malt beverages only may be issued, as determined by the municipality, by the local licensing authorities to the responsible manager of any indoor or outdoor activity or enterprise or to the responsible manager of any nonprofit organization conducting any indoor or outdoor activity or enterprise.

SECTION 36D. Section 16A of said chapter 138, as so appearing, is hereby amended by striking out, in line 12, the word “so” and inserting in place thereof the following words:- as determined by a municipality to be.

SECTION 36E. Said section 16A of said chapter 138, as so appearing, is hereby further amended by striking out, in lines 15 and 16, the words “, to the extent that the same are issuable under section seventeen”.

SECTION 36F. Said section 16A of said chapter 138, as so appearing, is hereby further amended by striking out, in line 19, the words “for the purposes of section seventeen”.

SECTION 36G. Section 17 of said chapter 138, as amended by section 1 of chapter 202 of the acts of 2024, is hereby further amended by striking out the first 8 paragraphs and inserting in place thereof the following 3 paragraphs:-

A city or town shall determine the number of all alcoholic beverage or wines and malt beverage licenses to be issued by its local licensing authority under sections 12, 14 and 15F, including the number of seasonal licenses; provided, however, that for licenses issued under section 15, cities and towns may grant 1 such license for each population unit of 5,000 or any additional fraction thereof but may, regardless of population, grant at least 2 licenses under said section 15; provided, however, that nothing in this section shall limit the city of Boston from granting at least 250 licenses for the sale of all alcoholic beverages under said section 15.

A city or town shall adopt and may amend a plan that is approved by the mayor and city council or select board, which shall determine the process for granting additional licenses; provided, however, that prior to adopting or amending the plan: (i) at least 1 public hearing regarding the plan shall be conducted by the city council, select board or legislative body of the city or town; and (ii) the city or town shall notify the alcoholic beverages control commission of the public hearing.

The mayor and city council or select board of a city or town shall hold a public hearing regarding a license application within 30 days of the date the application is filed

SECTION 36H. Sections 17A to 17C, inclusive, of said chapter 138are hereby repealed.

SECTION 36I. Section 29 of said chapter 138, as appearing in the 2022 Official Edition, is hereby amended by striking out, in lines 22 to 24, inclusive, the words “; but a license issued to a registered pharmacist under said section shall be included in computing the number of licenses that may be granted in any city or town as provided in section seventeen”.”; and

by inserting after section 87 the following section:-

SECTION 87A. No plan by a city or town to change the number of licenses available under chapter 138 of the General Laws shall take effect prior to January 1, 2026. The number of licenses authorized under said chapter 138 for each city and town prior to January 1, 2026, shall remain unchanged unless changed by the mayor and city council or select board pursuant to a plan adopted under section 17 of said chapter 138.

in section 89, by striking out the words “and 32 to 34, inclusive” and inserting in place thereof the following words:- “32 to 34, inclusive, and 36A to 36I, inclusive”.

Budget Amendment ID: FY2026-S3-771

OTH 771

An Act relative to the PRIM Board

Mr. Cronin moved that the proposed new text be amended by inserting after section ___ 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 a retirement system that has been vested in the PRIT Fund."

Budget Amendment ID: FY2026-S3-773

OTH 773

Housing Development Incentive Program

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

“SECTION ___. Section 2. Section 6(q) of chapter 62, as so appearing, is hereby amended by adding the following subsection:-

(7) EOHLC may authorize up to $5,000,000 in credits to an individual project. 

Section 3. The definition of “housing development project”, as appearing in Title VII Chapter 40V Section 1, shall be amended as follows:

'Housing development project'', a multi-unit residential rehabilitation project that is located in a gateway municipality and once rehabilitated, shall contain at least 80 per cent market rate units unless an exemption is requested by the chief municipal executive where the project is located, and subsequently granted by EOHLC.

Section 5. Title VII Chapter 40V Section 3 Approval of application for tax exemption for housing development project under Sec. 59 of chapter 59 shall be amended as follows:

Under section 5M of chapter 59, the department shall approve within 90 days a municipality's tax exemption agreement for a housing development project located within an approved housing development zone."

Budget Amendment ID: FY2026-S3-777

OTH 777

Updating the Middlesex Fells Reservation Fund

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

"SECTION X. Section 34F of chapter 92 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the first paragraph and inserting in place thereof the following three paragraphs:-

There shall be established and set up on the books of the commonwealth a separate, non-budgeted special revenue fund known as the Middlesex Fells Reservation Fund, which shall be administered by the commissioner of conservation and recreation, who shall consult with relevant stakeholders, including, but not limited to, Friends of the Middlesex Fells Reservation, Inc. and any abutting municipalities. The fund shall be credited with: (i) appropriations or other money authorized or transferred by the general court and specifically designated to be credited to the fund; (ii) funds from public and private sources, including, but not limited to, gifts, grants and donations; (iii) fees generated by permits, licenses, and all other agreements relating to the use of the Middlesex Fells Reservation that are not directed to the General Fund; and (iii) any interest earned on such money.

Amounts credited to the fund shall be expended, without further appropriation, to advance recreational, educational and conservation interests, including, but not limited to, the construction and maintenance of facilities and infrastructure improvements for the area within the Middlesex Fells reservation.

The unexpended balance in the fund at the end of a fiscal year shall remain available for expenditure in subsequent fiscal years and shall not revert to the General Fund. No expenditure made from the fund shall cause the fund to be in deficit at any point."

Budget Amendment ID: FY2026-S3-778

OTH 778

Disaster Relief and Resiliency Fund

Messrs. Cronin, Eldridge, O'Connor and Moore moved that the proposed new text be amended by inserting after item ___ the following item:

“xxxx-xxxx For an operating transfer to the Disaster Relief and Resiliency Fund established in section 2HHHHHH of chapter 29 of the General Laws; provided that, notwithstanding any general or special law to the contrary, prior to transferring the consolidated net surplus in the budgetary funds for fiscal year 2026 to the Commonwealth Stabilization Fund pursuant to section 5C of chapter 29 of the General Laws, the comptroller shall transfer $15,000,000 from the General Fund to the Disaster Relief and Resiliency Fund established in section 2HHHHHH of said chapter 29………………………………….$15,000,000”

Budget Amendment ID: FY2026-S3-779

OTH 779

Disabled American Veterans

Messrs. Cronin and Velis moved that the proposed new text be amended in section 2, in item 1410-0250, by adding the following words:- “; provided further, that not less than $914,000 shall be expended to the Disabled American Veterans Department of Massachusetts Service Fund, Inc. to combat veterans homelessness by maintaining and operating 3 veterans homes and to provide counseling and benefits, including wrap-around assistance, to disabled veterans and their families”; and by striking out the figure "$12,435,036" and inserting in place thereof the following figure:- "$13,349,036".

Budget Amendment ID: FY2026-S3-779-R1

Redraft OTH 779

Disabled American Veterans

Messrs. Cronin, Velis, Rush, O'Connor and Montigny moved that the proposed new text be amended in section 2, in item 1410-0250, by adding the following words:- “; provided further, that not less than $914,000 shall be expended to the Disabled American Veterans Department of Massachusetts Service Fund, Inc. to combat veterans homelessness by maintaining and operating 3 veterans homes and to provide counseling and benefits, including wrap-around assistance, to disabled veterans and their families”; and by striking out the figure "$3,992,315" and inserting in place thereof the following figure:- "$4,406,315".

Budget Amendment ID: FY2026-S3-780-R1

Redraft OTH 780

Fitchburg Theater Block Redevelopment

Mr. Cronin moved that the proposed new text be amended in section 2, in item 7004-0107, by adding the following words:- "provided further, that not less than $304,000 shall be expended to the city of Fitchburg for downtown housing development"; and by striking out the figure $100,000 and inserting in place thereof the following figure:- "$404,000 ".

Budget Amendment ID: FY2026-S3-780

OTH 780

Fitchburg Theater Block Redevelopment

Mr. Cronin moved that the proposed new text be amended in section 75, by inserting after the word “2026”, in line 787, the following words:- “provided that funds allocated to the Fitchburg Theater Block pursuant to chapter 102 of the acts of 2021 not be reduced”.

Budget Amendment ID: FY2026-S3-781

OTH 781

Tourism Commission

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

"SECTION___. (a) There shall be a commission established referred to as the Massachusetts Competitive Partnership Commission. The commission shall investigate the investments, policies and legislative requirements needed to make Massachusetts more competitive in the meetings and conventions industry internationally. They shall determine the feasibility of financing the improvements to or the expansions of the convention centers and other assets located in the city of Boston and the city of Springfield.

(b)The commission shall consist of: the executive director of Massachusetts Convention Center Authority; the chief executive director of the Massachusetts Port Authority; the executive director of Massachusetts Office of Travel and Tourism; one senator appointed by the Senate President who shall be co-chair; one representative appointed by the Speaker of the House who shall be co-chair; the president of the Greater Boston Chamber of Commerce; the president of the Greater Boston Business and Tourism Bureau; the Mayor of Boston or designee; the president of the Massachusetts taxpayers foundation.

(c) The committee shall file a report of its findings and recommendations, including any recommended legislation, with the clerks of the senate and house of representatives not later than December 31, 2026.

Budget Amendment ID: FY2026-S3-782

OTH 782

Agritourism Definition

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

"SECTION XX: Chapter 128 of the General Laws is hereby amended by inserting after section 1A the following section:-

Section 1B. (a) For the purposes of this section, the following terms shall, unless the context clearly requires otherwise, have the following meanings:

"Agritourism", an agriculturally related educational, entertainment, historical, cultural, commercial, or recreational activity that allows or invites members of the general public to observe, participate in, experience and enjoy that activity, and that serves to encourage the purchase of agricultural products grown on the land where the activity takes place.

“Land”, an entire parcel of land or multiple contiguous whole parcels of land owned by the same person.

(b) Agritourism may be conducted on land primarily used for commercial agriculture, aquaculture, silviculture, horticulture, floriculture or viticulture. Agritourism may be conducted on land not primarily used for commercial agriculture, aquaculture, silviculture, horticulture, floriculture or viticulture if: (i) at least 75 per cent of the acreage of said land is dedicated to agriculture; (ii) at least 50 per cent of the agricultural product produced on said land, by either gross annual sales or annual volume, is utilized in agritourism activities; (iii) at least 25 per cent of the gross annual income from all activities on the land on which the agritourism activity is located results from the sale of products that have been produced on said land; and (iv) at least an additional 50 per cent of the gross annual income from all activities on said land results from the sale of products that have been produced on said land or on land in Massachusetts used for the primary purpose of commercial agriculture, aquaculture, silviculture, horticulture, floriculture or viticulture.

Budget Amendment ID: FY2026-S3-783

OTH 783

Lowell Housing Production

Mr. Kennedy moved that the proposed new text be amended by inserting the following 3 sections:-

“SECTION XX. Section 2 of chapter 193 of the acts of 2000, as amended by section 1 of chapter 97 of the acts of 2002, is hereby further amended by striking out the figure “45”, each time it appears, and inserting in place thereof, in each instance, the following figure:- 40.

SECTION XY. The second sentence of section 3 of said chapter 193, as so amended, is hereby further amended by striking out the figure “180” and inserting in place thereof the following figure:- 187.

SECTION XZ. Said second sentence of said section 3 of said chapter 193, as so amended, is hereby further amended by striking out the figure “81” and inserting in place thereof the following figure:- 75.”

Budget Amendment ID: FY2026-S3-784

OTH 784

Honoring Our Massachusetts History

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

"SECTION ___. Subsection(a) of said section 7 of said chapter 4 is hereby amended by striking out the 18th clause and inserting in place thereof the following figure: - "Eighteenth, ''Legal holiday'' shall include January first, June nineteenth, July fourth, November eleventh, and Christmas Day, or the day following when any of said days occurs on Sunday, and the third Monday in January, the third Monday in February, the third Monday in April, the last Monday in May, the first Monday in September, the second Monday in October, and Thanksgiving Day, March seventeenth, or the day following when any of said days occurs on Sunday, June seventeenth, or the day following when any of said days occurs on Sunday”

Budget Amendment ID: FY2026-S3-785

OTH 785

Removing the Marriage Penalty for Millionaires Tax

Messrs. Tarr and Durant, Mrs. Dooner and Mr. O'Connor moved that the proposed new text be amended by inserting after section _____ the following new section:--

“SECTION ___A. Section 4(d) of chapter 62 of the General Laws, as appearing in section 28 of chapter 50 of the Acts of 2023, is hereby amended by striking out the third and fourth sentences and inserting in place thereof the following:

For purposes of determining the applicability of the additional 4 per cent tax under this subsection, a married couple may elect to file jointly or separately on their Massachusetts return, regardless of their federal filing status. The $1,000,000 threshold shall apply to each individual filing a separate return.

SECTION ____B. Section ____A shall take effect for taxable years beginning on January 1, 2025.”

Budget Amendment ID: FY2026-S3-786

OTH 786

Castle Island Marine Park Trust Fund

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

xxxx-xxxxs:- “; the Department of Conservation and Recreation to procure capital improvements, equipment, and staffing at Marine park in Old Harbor Reservation including necessary repairs at the Harry McDonough Sailing Center; provided that not less than $75,000 shall be expended for operation of a free public sailing program open to the youth across the commonwealth." ."…………………………$175,000

Castle Island and Marine Park Trust Fund.................100%

Budget Amendment ID: FY2026-S3-786-R1

Redraft OTH 786

Castle Island Marine Park Trust Fund

Mr. Collins and Ms. Miranda moved that the proposed new text be amended by inserting the following item:-

“xxxx-xxxxs:- ; the Department of Conservation and Recreation to procure capital improvements, equipment, and staffing at Marine park in Old Harbor Reservation including necessary repairs at the Harry McDonough Sailing Center; provided that not less than $75,000 shall be expended for operation of a free public sailing program open to the youth across the commonwealth." ."…………………………$175,000

Castle Island and Marine Park Trust Fund.................100%”; and

By inserting after section 7 the following section:-

“SECTION 7A. Section 35III of chapter 10 of the General Laws is hereby amended by striking out the words “Castle Island and Marine Park”, each time they appear, and inserting in place thereof the following words:-

“Old Harbor Reservation District.”; and

by inserting after section 85 the following 2 sections:-

“SECTION 85A. (a) There shall be a district of the Boston region of the department of conservation and recreation properties assets called the Old Harbor Reservation district, which shall encompass all assets within Old Harbor Reservation and the Old Harbor Reservation Parkways that encompass all of William J. Day boulevard to Kosciuszko circle along Pleasure bay and the Old Harbor shore including the Murphy Memorial Rink complex, the part of Columbia road from its northeastern end at Farragut road west to Pacuska circle and the part of Old Colony avenue from its southern end near Kosciuszko circle, northward to Pacuska circle; provided, however, that said assets shall include Carson beach in its entirety including the McCormack Bathouse and Mother’s Rest Pavillion, M Street beach, Pleasure bay, Marine park and Castle island.

(b) There shall be a director of the Old Harbor Reservation District who shall report to the commissioner or deputy commissioner of the department and shall be responsible for the daily oversight of, staffing, programming management and maintenance of all assets within the the district as defined in this section 2.

SECTION 85B. (a) There shall be a district of the Boston region of the department of conservation and recreation properties assets called the Roxbury Heritage State Park District, which shall include Roxbury Heritage state park, the Dillway-Thomas House, Melnea Cass complex, Martin Luther King Jr. boulevard and Southwest corridor park running from Heath street to Massachusetts avenue

(b) There shall be a director of the Roxbury Heritage State Park District who shall report to the commissioner or deputy commissioner of the department and shall be responsible for the daily oversight of, staffing, programming management and maintenance of all assets within the district as defined in this section.”

Budget Amendment ID: FY2026-S3-786-R2

2nd Redraft OTH 786

Castle Island Marine Park Trust Fund

Mr. Collins and Ms. Miranda moved that the proposed new text be amended by inserting after section 7 the following section:-

“SECTION 7A. Chapter 10 of the General Laws is hereby amended by striking out section 35III, as amended by section 16 of chapter 140 of the acts of 2024, and inserting in place thereof the following section:-

Section 35III. There shall be established and set up on the books of the commonwealth a separate, non-budgeted special revenue fund known as the Old Harbor Reservation Trust Fund, which shall be administered by the department of conservation and recreation. Amounts credited to the fund shall be expended, without further appropriation, for the purposes of advancing recreational, educational, conservation, public health and safety interests, including, but not limited to, dedicated environmental police and ranger staffing, maintenance staff, construction and maintenance of facilities and infrastructure improvements, of the Old Harbor reservation area, including, but not limited to, Castle island, Pleasure bay, McDonough sailing center, Marine park, Murphy memorial skating rink, M street beach, Carson beach, Day boulevard and Columbia road, in the South Boston section of the city of Boston.

The fund shall receive, hold and expend all fees generated by permits, licenses and all other agreements not currently directed to the General Fund relating to the use of department of conservation and recreation assets, facilities and land within the Old Harbor reservation. Any unexpended balance in the fund at the end of a fiscal year shall remain available for expenditure in subsequent fiscal years. Annually, not later than July 31, the department shall submit a report, which shall include, but shall not be limited to, an accounting of all funds generated for the trust and expenditures for the previous fiscal year, to the house and senate committees on ways and means. The department shall not make expenditures from this fund which shall cause the fund to be deficient."; and

by inserting after section 71 the following section:-

“SECTION 71A. Notwithstanding any general or special law to the contrary, any funds previously transferred to or existing in the Castle Island and Marine Park Trust Fund shall be transferred to the Old Harbor Reservation Trust Fund established under section 35III of chapter 10 of the General Laws.”.

Budget Amendment ID: FY2026-S3-787

OTH 787

Credit Card Taxes

Messrs. Tarr and Durant and Mrs. Dooner moved that the proposed new text be amended by inserting after section ____ the following section:-- “SECTION ______. Notwithstanding any general or special law to the contrary, the department of revenue shall decrease the percent that a payment processor may charge taxpayers using a credit card to pay their taxes from 2.35% to 1.5%.”

Budget Amendment ID: FY2026-S3-788

OTH 788

Cyber Procurements

Messrs. Tarr and Durant moved that the proposed new text be amended by inserting after section ____ the following section:-- “SECTION ______. Chapter 30B of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after section 23 the following new section:- Section 24. Any state agency procuring information technology goods or services shall give preference to vendors which carry cybersecurity insurance. This section shall not be construed to preclude vendors without cybersecurity insurance from submitting solicitations to the state or being awarded bids by the state for information technology goods or services.”

Budget Amendment ID: FY2026-S3-789

OTH 789

Commonwealth Virtual Schools

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

SECTION XX: Chapter 71 of the General Laws is hereby amended in Section 94 by striking the 8th paragraph of said section and inserting in place thereof the following words :-

''Education collaborative'', an association of 2 or more school committees or boards of trustees of charter schools and Commonwealth Virtual schools established pursuant to section 4E of chapter 40."

Budget Amendment ID: FY2026-S3-789-R1

Redraft OTH 789

Commonwealth Virtual Schools

Mr. Kennedy moved that the proposed new text be amended by inserting after section 19 the following sections:-

“SECTION 19A. Section 4E of chapter 40 of the General Laws, as so appearing, is hereby amended by inserting after the word “schools”, in line 25, the following words:- or commonwealth virtual schools established pursuant to section 94 of chapter 71.”; and by inserting after section 22 the following section:-

“SECTION 22A. Section 94 of chapter 71 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after the word “schools”, in line 20, the following words:-

“or commonwealth virtual schools".

Budget Amendment ID: FY2026-S3-790

OTH 790

Aligning State and Federal IRA Contribution Rules

Messrs. Tarr and O'Connor moved that the proposed new text be amended by inserting after section ____ the following section:-- “ “SECTION _____. Chapter 62 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended in section 6 by adding the following subsection:-

(x) The amount allowable as a deduction under subsection (a) to any individual for any taxable year for an individual retirement account shall not exceed the lesser of—

(1) an amount equal to the compensation includible in the individual's gross income for such taxable year.

(2) Special rule for employer contributions under simplified employee pensions. This section shall not apply with respect to an employer contribution to a simplified employee pension.

(3) Plans under USC section 501(c)(18). Notwithstanding paragraph (1), the amount allowable as a deduction under subsection (a) with respect to any contributions on behalf of an employee to a plan described in section 501(c)(18) shall not exceed the lesser of—

(A) $7,000, or

(B) an amount equal to 25 percent of the compensation (as defined in section 415(c)(3)) includible in the individual's gross income for such taxable year.

(4) Special rule for simple retirement accounts. This section shall not apply with respect to any amount contributed to a simple retirement account established under section 408(p).

(5) Deduction amount. For purposes of paragraph (1)(A)-

(A) In general. The deductible amount is $5,000.

(B) Catch-up contributions for individuals 50 or older.

(i) In general. In the case of an individual who has attained the age of 50 before the close of the taxable year, the deductible amount for such taxable year shall be increased by the applicable amount.

(ii) Applicable amount. For purposes of clause (i), the applicable amount is $1,000.

Budget Amendment ID: FY2026-S3-791

OTH 791

Unemployment Insurance Reform Commission

Messrs. Tarr, Fattman and Durant and Mrs. Dooner moved that the proposed new text be amended by inserting after section ____ the following new section:-- “SECTION ____. There shall be a special commission to: (i) evaluate the Commonwealth’s current unemployment policies and assess their effect on the health and growth of Massachusetts small businesses, and (ii) make recommendations to improve the existing unemployment insurance procedures in regard to fostering economic growth and incentivizing employers to hire additional workers. The commission shall file its findings and recommendations, together with drafts of legislation necessary to carry those recommendations into effect, with the clerks of the senate and the house of representatives not later than December 31, 2027.

The commission shall consist of 1 member who shall be appointed by the speaker of the house of representatives; 1 member who shall be appointed by the minority leader of the house of representatives; 1 member who shall be appointed by the senate president; 1 member who shall be appointed by the minority leader of the senate; the secretary of the executive office of labor and workforce development or a designee; the secretary of the executive office of economic development or a designee; the chair of the joint committee on community development and small business; the chair of the joint committee on labor and workforce development; the chair of the joint committee on economic development and emerging technologies; and 1 member to be appointed by each of the following organizations: Associated Industries of Massachusetts, the Massachusetts Restaurant Association, the Massachusetts chapter of the National Federation of Independent Businesses, and the Massachusetts State Labor Council.”

Budget Amendment ID: FY2026-S3-792

OTH 792

Municipal Tax Amnesty

Messrs. Tarr and Durant moved that the proposed new text be amended by inserting after section ___ the following new section:-- ““SECTION ___. (a) The terms used in this section shall have the following meanings unless the context clearly requires otherwise:

“Amnesty period”, a period of time commencing for 2 consecutive months and not earlier than the date a local legislative body establishes a municipal tax amnesty program according to this act and expiring not later than June 30, 2027, as the local legislative body might determine, during which the municipal tax amnesty program established by the local legislative body shall be in effect in that city or town.

“Collector”, a person receiving a tax list and a warrant to collect the same.

“Covered amount”, the aggregate of all penalties, fees, charges and accrued interest assessed by the collector or treasurer for the failure of a certain taxpayer to timely pay a subject liability; provided, however, that the covered amount shall not include the subject liability itself or any fees and charges authorized or incurred for the collection of a past due subject liability for which notice has been issued; and provided further, that nothing in this section shall authorize the waiver of penalties, fees, charges and accrued interest resulting from the violation of any law, municipal by-law or ordinance.

“Municipal tax amnesty program”, a temporary policy by a city or town to forever waive its right to collect all or any uniform proportion of the covered amount, as determined by the local legislative body, then due from any person who, prior to the expiration of the amnesty period, voluntarily pays the collector or treasurer the full amount of the subject liability that serves as the basis for the covered amount; provided, however, that a municipal tax amnesty program shall not include a policy that enables or requires a city or town to waive its right to collect the covered amount from a person who, at the time of commencement of the amnesty period is or was the subject of a criminal investigation or prosecution for failure to pay the city or town any subject liability or covered amount.

“Subject liability”, the principal amount of a particular tax or excise liability payable by a taxpayer under chapter 59, 60, 60A or 60B of the General Laws, as determined by the local legislative body.

“Treasurer”, as described in chapter 41 of the General Laws.

(b) Notwithstanding any general or special law to the contrary, the local legislative body in any city or town may vote to establish a municipal tax amnesty program according to the provisions of this section and shall, at the same time as such vote, determine the amnesty period. Tax amnesty periods shall not extend beyond June 30, 2027. The commissioner of revenue may issue such guidelines as he deems appropriate to carry out this section.”.

Budget Amendment ID: FY2026-S3-793

OTH 793

Requiring an Audit to Review Utilization of Welfare Benefits Out-of-State

Messrs. Tarr and Durant and Mrs. Dooner moved that the proposed new text be amended by inserting after section __ the following new section: -- “SECTION __. Notwithstanding any general or special law to the contrary, the office of the state auditor shall conduct an annual audit of the department of transitional assistance. The scope of the audit shall include a review of the following information from the previous fiscal year: the processes and internal controls that the department uses to verify and issue benefits to eligible recipients; how many individuals currently hold EBT cards; how many of those with cards are actively receiving benefits; the total amount of benefits that have been utilized out-of-state; how frequently benefits are used out-of-state; a list of locations where benefits are being spent out of state; and a breakdown of the demographic information of those receiving benefits.

The office of the state auditor shall submit an annual report with its findings no later than January 1st each year, including any recommendations for how the department of transitional assistance can improve its processes to help detect and reduce potential recipient and retailer fraud, waste, or abuse, including improper use of benefits out-of-state. Additionally, the report shall examine factors that may be driving increased enrollment for benefits, and what projected fiscal and operational challenges the department of transitional assistance may face as a result.”

Budget Amendment ID: FY2026-S3-794-R1

Redraft OTH 794

Bosnian Genocide Remembrance Day

Mr. Mark moved that the proposed new text be amended by inserting after section 3 the following section:-

“SECTION 3A. Chapter 6 of the General Laws is hereby amended by inserting after section 15CCCCCCC the following section:-

Section 15DDDDDDD. The governor shall annually issue a proclamation setting apart July 11 as Bosnian Remembrance Day in recognition of the killing of more than 8,000 Bosniak civilians in Srebrenica during the Bosnian War and recommending that the day be observed in an appropriate manner by the people.”.

Budget Amendment ID: FY2026-S3-794

OTH 794

Bosnian Genocide Remembrance Day

Mr. Mark moved that the proposed new text be amended by adding a new section:-

"Section XXX:

Chapter 6 of the General Laws is amended by inserting the following new section-

15AAAAAAA Bosnian Genocide Remembrance Day

The governor shall annually issue a proclamation setting apart July 11 as Bosnian Genocide Remembrance Day in recognition of the killing of more than eight thousand Bosniak civilians in Srebrenica during the Bosnian War and recommending that the day be observed in an appropriate manner by the people."

Budget Amendment ID: FY2026-S3-797

OTH 797

PRIM Board Membership

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

"SECTION XX. 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: FY2026-S3-798

OTH 798

Memorial Portrait in Commemoration of the Honorable State Representative Doris Bunte

Ms. Miranda, Ms. Kennedy and Mr. O'Connor moved that the proposed new text be amended by inserting the following section:- "SECTION X. The superintendent of the bureau of the state house shall, subject to the approval of the art commission as to size and content, install and maintain a commemorative memorial portrait in the Massachusetts State House in honor of State Representative Doris Bunte in a suitable space in the Massachusetts State House. In determining the location of such portrait, said commission shall consult with the house committee on rules, the Massachusetts Black and Latino Legislative Caucus, and shall cause said memorial to be officially installed in the Massachusetts State House."

Budget Amendment ID: FY2026-S3-800

OTH 800

Short Term Capital Gains Rate

Messrs. Tarr and Durant, Mrs. Dooner and Mr. O'Connor moved that the proposed new text be amended by inserting after section _ the following new section:-

"SECTION 1 Section 8 of Chapter 50 of the Acts of 2023 is hereby amended by striking therein the term "8.5 percent" and replacing it therein with the following:-- "6.84 percent"

SECTION 2. Section 8 of Chapter 50 of the Acts of 2023 is hereby amended by striking therein the term "8.5 percent" and replacing it therein with the following:-- "5.18 percent"

Section 3. Section 8 of Chapter 50 of the Acts of 2023 is hereby amended by striking therein the term "8.5 percent" and replacing it therein with the following:-- "5 percent"

Section 4. Section 1 shall take effect for the fiscal year immediately following the passage of this act.

Section 5. Section 2 shall take effect for the fiscal year one year after the passage of this act.

Section 6. Section 3 shall take effect for the fiscal year two years after the passage of this act."

Budget Amendment ID: FY2026-S3-801

OTH 801

Southwick Public Library

Mr. Mark moved that the proposed new text be amended in section 2, in item 7008-1116, by adding the following words:- “; provided further, that not less than $25,000 shall be expended for the Southwick Public Library for continued improvements including the construction of a handicapped accessible sidewalk and platforms”; and by striking out the figure “$100,000” and inserting in place thereof the following figure:- “$125,000”.

Budget Amendment ID: FY2026-S3-802

OTH 802

Veteran Judge Buyback

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

“SECTION XX. Notwithstanding the provisions of any general or special law, rule or regulation to the contrary, a member in service in good standing of a retirement system as defined in section 65A through 65J, inclusive, of Chapter 32 of the General Laws and in Part II, c. 3, art. 1 as amended by art. 98 of the Amendments of the Constitution, shall be provided written notice by the retirement board upon entry into service that if they qualify as a veteran who served in the armed forces of the United States, they shall be entitled to credit for active service in the armed services of the United States; provided, however, that such active service shall not be credited until such member, prior to or within 1 year of vesting pursuant to this chapter, has paid into the annuity savings fund of such system, in 1 sum or in installments, upon such terms and conditions as the board may prescribe, makeup payments, for each year of creditable service sought, of an amount equal to 10 per cent of the regular annual compensation of the member when said member entered the retirement system; provided further, that such creditable service shall not be construed to include service for more than 4 years; and provided further, that such creditable service shall not be allowed for any period of active service for which said veteran has received credit pursuant to this paragraph. This paragraph shall apply to national guard and active reserve personnel, both former and present. Creditable service time, both enlisted and commissioned, may be applied toward retirement on a ratio of 5 years of national guard service or 5 years of active reserve service substitutable for each year of active service. National guard and active reserve personnel shall not be precluded from making said purchase if they qualify as a veteran after vesting or if they reach the maximum of 4 years of eligible service purchase after vesting and qualifying as a veteran; provided, however, that they enter into a purchase agreement within 5 years of the last occurring event. The provisions of this paragraph shall apply to judges with pending decisions before the state retirement board as of the date of this act and those judges eligible for retirement as of August 8, 2024. Any judge denied creditable service for military service, as provided for in this paragraph, between August 8, 2024, and the effective date of this act shall not be denied the right to re-apply for this benefit or to appeal any decisions made by the state retirement board or any appellate body thereof.

The provisions of this paragraph shall take effect upon passage.”

Budget Amendment ID: FY2026-S3-803

OTH 803

Annuity Eligibility for Gold Star Spouses

Messrs. Velis and Tarr, Mrs. Dooner, Messrs. O'Connor and Montigny and Ms. Lovely moved that the proposed new text be amended by adding the following section:-

“SECTION XX. Section 6B of chapter 115 of the General Laws, as so appearing, is hereby amended by striking out, in paragraph 3, the words “, provided, that the surviving spouse does not remarry,”.

Budget Amendment ID: FY2026-S3-804

OTH 804

Shielding Consumers from Increased Cable Television Taxation

Mr. Montigny moved that the proposed new text be amended by adding the following sections:-

"SECTION X. Section 6 of chapter 64H is hereby amended by striking the words “or television transmission” in each instance.

SECTION XX. Said section 6 of chapter 64H is hereby amended by inserting at the end thereof the following subsection:-

(yy) Rental or sales of devices used directly for the operation of commercial television transmission, including but not limited to cable television conversion boxes that (i) receive programming or information from the cable provider, (ii) implement parental controls, (iii) schedule, record, locally store and play back recorded content for later viewing, (iv) access or run software applications such as web-based content streaming services, games, productivity tools, or other non-television applications, or (v) transmit recorded content to a smartphone or tablet or access recorded content from another digital video recorder.".

Budget Amendment ID: FY2026-S3-805

OTH 805

Emergency Housing Residency Requirements

Mrs. Dooner and Messrs. Tarr and O'Connor moved that the proposed new text be amended by inserting after section __ the following section:—

“SECTION __. Section 30 of Chapter 23B of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting after the first paragraph the following:—

(a) Notwithstanding any general or special law, rule, or regulation to the contrary, eligibility for the emergency housing assistance program shall be limited to (1) United States citizens and (2) lawfully present immigrants who have maintained continuous legal residency in the Commonwealth of Massachusetts for at least 12 consecutive months immediately prior to the date of application.

(b) Acceptable proof of legal residency must consist of the following two forms of documentation, both issued at least 12 months before the application date:

(i) Proof of U.S. Citizenship or Lawful Permanent Residency: A valid U.S. Passport with a Massachusetts address; a certified U.S. Birth Certificate with proof of Massachusetts residency; a valid Certificate of Naturalization or Citizenship; or a valid Green Card issued at least one year prior.

(ii) Proof of Continuous Residency in Massachusetts: A filed state income tax return for the most recent tax year; a valid Massachusetts REAL ID issued at least one year prior; or other official documentation, such as a lease, mortgage, utility bill, or pay stub showing one-year continuous residency.

(d) All submitted documentation shall be subject to verification by the Executive Office of Housing and Livable Communities in coordination with the Department of Revenue and the Registry of Motor Vehicles. Fraudulent submissions shall result in permanent disqualification from the program.

(f) The Executive Office shall promulgate regulations to enforce this residency requirement, including cross-agency verification and fraud detection protocols.”

Budget Amendment ID: FY2026-S3-806

OTH 806

Volunteer Income Tax Assistance Program

Messrs. Payano, Collins, Mark and Moore, Ms. Kennedy, Messrs. Gómez, Eldridge, Keenan and Lewis, Ms. Edwards and Ms. Rausch moved that the proposed new text be amended in section 2, in item 1201-0100, by striking out the following words:- "; and provided further, that funds shall be expended to organizations providing tax assistance services to individuals and families qualifying for the volunteer income tax assistance program, in partnership with the Internal Revenue Service" and inserting in place thereof the following words:- "; and provided further, that not less than $820,000 shall be expended to organizations providing tax assistance services to individuals and families qualifying for the volunteer income tax assistance program, in partnership with the Internal Revenue Service"; and by striking out the figure "$103,964,518" and inserting in place thereof the following figure:- "104,784,518".

Budget Amendment ID: FY2026-S3-807

OTH 807

Amending Advance Sales Tax Payment Penalties

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

"SECTION X. Section 16B of chapter 62C of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting in line 32 after the words “total tax collected during the filing period”, the following:- “or if an entity has engaged in willful ignorance of the implementation of this section and other guidance issued by the department of revenue, or if fines and penalties have caused hardship.”

Budget Amendment ID: FY2026-S3-808

OTH 808

Access to Veteran Healthcare

Messrs. Velis and Tarr, Mrs. Dooner and Mr. O'Connor moved that the proposed new text be amended by adding the following section:-

“SECTION XX. The executive office of veterans services shall establish a secure portal for veterans and family members to submit information and complaints regarding access to healthcare services in the Commonwealth, including at any healthcare center or facility operated or associated with the United States department of veterans affairs.

The portal shall be made available on the office’s public website, and the office shall work to conduct outreach to inform veterans about the portal and gather feedback, including but not limited to: (i) publicly posted and open meetings in areas geographically located near department of veterans affairs centers; (ii) distribution of the portal through the statewide advocacy for veterans empowerment (SAVE) program, the supporting and empowering reintegration for veterans equality (SERVE) program, the office of housing, equity, resilience, and outreach services (HEROS) program, the veteran education, employment, and training (VEET) program, and the women veterans network (WVN); (iii) outreach to veterans organizations operating in the commonwealth; and (iv) outreach in coordination with the joint committee on veterans and federal affairs.

The office shall compile and review all information, data, complaints submitted through the portal on a bi-monthly basis and submit a report that includes but is not limited to: (i) complaints related to access veteran healthcare in the commonwealth at Department of Veterans Affairs healthcare centers; (ii) information related to changes in veteran healthcare in the commonwealth as a result of federal regulations; and (iii) any recommendations on action the commonwealth may be able to take to improve veteran healthcare. The office shall take all necessary steps to ensure that no identifiable or private information is shared.

The reports shall be submitted to the joint committee on veterans and federal affairs, the joint committee on health care financing, and the members of the Massachusetts congressional delegation.”

Budget Amendment ID: FY2026-S3-809

OTH 809

Vital Statistics

Messrs. Tarr and Fattman moved that the proposed new text be amended by striking SECTION 20 in its entirety.

Budget Amendment ID: FY2026-S3-810

OTH 810

Updating 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 X. Section 2A of chapter 65C of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out subsection (f), and inserting in place thereof the following:-

"(f) For the estates of decedents dying on or after January 1, 2025, a credit shall be allowed against the tax imposed by subsections (a) and (b) equal to the amount of such tax; provided, however, that the credit shall not exceed the federal level established in 26 USC § 2010 promulgated by the Internal Revenue Service."

SECTION X. Said section 2A, as so appearing, is hereby amended by striking out subsection (g), and inserting in place thereof the following:-

"(g) The estates of decedents dying on or after January 1, 2025 shall not be required to pay any tax under subsections (a) and (b) if the value of the federal taxable estate is not more than the federal threshold level established in 26 USC Chapter 11 promulgated by the Internal Revenue Service."

Budget Amendment ID: FY2026-S3-811

OTH 811

Estate Tax Clarifications

Mr. Tarr moved that the proposed new text be amended by striking SECTION 24 in its entirety.

Budget Amendment ID: FY2026-S3-812

OTH 812

Eliminating the 5% Tax on Raffle Proceeds

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

"SECTION X. Section 7A of chapter 271 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out the following:-

"Any organization conducting or operating a raffle or bazaar under this section shall file a return with the state lottery commission, on a form prepared by it, within ten days after the raffle or bazaar is held and shall pay therewith a tax of five per cent of the gross proceeds derived from such raffle or bazaar.

All sums received by said commission from the tax imposed by this section as taxes, interest thereon, fees, penalties, forfeitures, costs of suits or fines, less all amounts refunded thereon, together with any interest or costs paid on account of such refunds, shall be paid into the treasury of the commonwealth."

Budget Amendment ID: FY2026-S3-813

OTH 813

Removing the Marriage Penalty for the 4% Surtax

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

"SECTION X. Subsection (d) of section 4 of chapter 62 of the General Laws, is hereby amended by striking out the third and fourth sentences and inserting in place thereof the following:-

"For purposes of determining the applicability of the additional 4 per cent tax under this subsection, a married couple may elect to file jointly or separately on their Massachusetts return, regardless of their federal filing status. The $1,000,000 threshold shall apply to each individual filing a separate return."

SECTION X. Section X shall take effect for taxable years beginning on January 1, 2026."

Budget Amendment ID: FY2026-S3-814

OTH 814

Exempting Taxes on Tips

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

"SECTION X. Section 1 of chapter 62 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding the following paragraph:-

(s) “Tipped wage”, a sum of money, including any amount designated by a credit card patron, a gift or a gratuity, given as an acknowledgment of any service performed by a wait staff employee, service employee or service bartender.

SECTION X. Paragraph (b) of part B of section 3 of said chapter 62, as so appearing, is hereby amended by adding the following subparagraph:-

(6) An amount equal to the tipped wages earned by the taxpayer within the taxable year."

Budget Amendment ID: FY2026-S3-815

OTH 815

Clarifying Fare-Free Authority Language for RTAs

Mrs. Dooner and Messrs. Tarr and Fernandes moved that the proposed new text be amended by striking out subsection (a) and inserting in place thereof the following subsection:—

(a) Notwithstanding any general or special law to the contrary, an authority established pursuant to this chapter may not, subject to appropriation and Advisory Board approval, charge passenger fare for any trip on regularly scheduled fixed route service, or for any trip on complementary paratransit service that an authority is required to provide pursuant to the Americans with Disabilities Act, 42 U.S.C. § 12143. The Massachusetts Department of Transportation shall, subject to appropriation, reimburse an authority for lost fare revenue associated with providing fare-free service pursuant to this section.