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  • Acts
  • 2004
  • Chapter 65 AN ACT MAKING APPROPRIATIONS FOR THE FISCAL YEAR 2004 TO PROVIDE FOR SUPPLEMENTING CERTAIN EXISTING APPROPRIATIONS AND FOR CERTAIN OTHER ACTIVITIES AND PROJECTS.

Whereas , The deferred operation of this act would tend to defeat its purpose, which is forthwith to make appropriations for the fiscal year beginning June 1, 2003, and to make certain changes in law, each of which is immediately necessary or appropriate to effectuate these appropriations or for other important public purposes, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. To provide for supplementing certain items in the general appropriation act and other appropriation acts for fiscal year 2004, the sums set forth in section 2 are hereby appropriated from the General Fund unless specifically designated otherwise in this act or in those appropriation acts, for the several purposes and subject to the conditions specified in this act or in those appropriation acts, and subject to the laws regulating the disbursement of public funds for the fiscal year ending June 30, 2004. The sums shall be in addition to any amounts previously appropriated and made available for the purposes of these items.

SECTION 2.

JUDICIARY.
Committee for Public Counsel Services.

0321-1510............................................................................... $16,000,000

DISTRICT ATTORNEYS.
Berkshire District Attorney.

0340-1100 .......................................................................................$90,000

OFFICE OF THE COMPTROLLER.
Office of the State Comptroller.

1599-3384 ...................................................................................$3,910,844

EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE.
Department of Revenue.

1232-0100 ................................................................................. $21,028,236

1232-0200 .......................................................................................$500,000

EXECUTIVE OFFICE OF ENVIRONMENTAL AFFAIRS.
Department of Conservation and Recreation.

2820-2000 ....................................................................................$1,000,000

2820-9005 .......................................................................................$665,042

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES.

4590-0915 ....................................................................................$1,362,000

LABOR AND WORKFORCE DEVELOPMENT.
Department of Labor and Workforce Development.

7003-0701 ....................................................................................$10,888,000

EXECUTIVE OFFICE OF PUBLIC SAFETY.
Department of Correction.

8900-0010 ..........................................................................................$900,000

SECTION 2A. To provide for certain unanticipated obligations of the commonwealth, to provide for an alteration of purpose for current appropriations, and to meet certain requirements of law, the sums set forth in this section are hereby appropriated from the General Fund unless specifically designated otherwise in this section, for the several purposes and subject to the conditions specified in this section, and subject to the provisions of law regulating the disbursement of public funds for the fiscal year ending June 30, 2004. The sums shall be in addition to any amounts previously appropriated and made available for the purposes of these items.

EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE.
Division of Capital Asset Management and Maintenance.

1102-3223
For the mitigation of the immediate public health risk at the Norfolk county house of correction due to an emissions design flaw identified by the division of capital asset management and maintenance; provided, that funds appropriated in this item may also be expended for repairs to heating and ventilation systems at facilities operated by the sheriff of Norfolk county $232,000 1599-3385 For a one-time matching grant to the Massachusetts High Technology Council for the purposes of maximizing private sector funding for the Massachusetts Defense Technology Initiative, provided, that the funds shall support the operations of the Massachusetts Defense Technology Initiative for the purposes of preventing the closure of Massachusetts military installations in the present Department of Defense Base Realignment and Closure process, and provided further, that the matching grant shall be matched dollar-for-dollar from private sources .....................................................................$500,000

SECTION 2B. To provide for supplementing certain intragovernmental chargeback authorizations in the general appropriation act and other appropriation acts for fiscal year 2004, to provide for certain unanticipated intragovernmental chargeback authorizations, to provide for an alteration of purpose for current intragovernmental chargeback authorizations, and to meet certain requirements of law, the sum set forth in this section is hereby authorized from the Intragovernmental Service Fund for the several purposes specified in this section or in those appropriation acts, and subject to laws regulating the disbursement of public funds for the fiscal year ending June 30, 2004. The sums shall be in addition to any amounts previously authorized and made available for the purposes of these items.

OFFICE OF THE COMPTROLLER.
Office of the State Comptroller.

1599-3100....................................................................................$7,000,000

SECTION 3. Section 94B of said chapter 32, as appearing in the 2002 Official Edition, is hereby amended by inserting after the word "department", in line 5, the following words:- , or a member of the state police assigned to the fire investigation unit of the department of fire services.

SECTION 4. Said section 94B of said chapter 32, as so appearing, is hereby further amended by inserting after the word "fire", in line 28, the following words:- or their investigation at the scene.

SECTION 5. Subsection (a) of section 6J of chapter 62 of the General Laws, as appearing in section 22 of chapter 141 of the acts of 2003, is hereby amended by striking out the definition of "Qualified rehabilitation expenditure" and inserting in place thereof the following definition:-

"Qualified rehabilitation expenditure", any amount properly chargeable to a capital account and described in section 47(c)(2)(A)(i) of the Code, as amended and in effect for the taxable year, incurred in connection with the certified rehabilitation of a qualified historic structure, but the term shall not include personal property, personal use property or the cost of acquiring any building or interest thereon.

SECTION 6. Said section 6J of said chapter 62, as so appearing, is hereby further amended by striking out subsection (b) and inserting in place thereof the following subsection:-

(b)(1) There shall be a Massachusetts historic rehabilitation tax credit.

(i) The commissioner, in consultation with the Massachusetts historical commission, shall authorize annually, for the 5 year period beginning January 1, 2005 and ending December 31, 2009, under this section together with section 38R of chapter 63, an amount not to exceed $10,000,000 per year. The Massachusetts historical commission shall determine the criteria for eligibility for the credit, such criteria to be set forth in regulations promulgated under this section; but, at least 25 per cent of the tax credits shall be allowed to projects that contain affordable housing whenever possible and consistent with such criteria.

(ii) A taxpayer that incurs qualified rehabilitation expenditures may be allowed a credit, to be computed as hereinafter provided, against the tax imposed by this chapter. The credit shall be equal to a percentage, not to exceed 20 per cent, of the qualified rehabilitation expenditures made by the taxpayer with respect to a qualified historic structure which has received final certification and has been placed in service as provided for in this section. The Massachusetts historical commission shall administer and determine eligibility for the Massachusetts rehabilitation tax credit and allocate the credit in accordance with this section; but, the Massachusetts historical commission may impose a fee for the processing of applications for the certification of any rehabilitation under the provisions of this section.

(2) The credit allowable under this section shall be allowed for the taxable year in which the substantially rehabilitated property is placed in service, that is, when occupancy of the entire structure or some identifiable portion of the structure is permitted. A taxpayer allowed a credit under this section for a taxable year may carry over and apply to the tax imposed by this chapter in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year.

(i) Historic rehabilitation tax credits allowed to a partnership, a limited liability company taxed as a partnership or multiple owners of property shall be passed through to the persons designated as partners, members or owners, respectively, pro rata or pursuant to an executed agreement among the persons designated as partners, members or owners documenting an alternative distribution method without regard to their sharing of other tax or economic attributes of the entity.

(ii) Taxpayers eligible for the Massachusetts historic rehabilitation tax credit may, with prior notice to and in accordance with regulations adopted by the commissioner, transfer the credits, in whole or in part, to any individual or entity, and the transferee shall be entitled to apply the credits against the tax with the same effect as if the transferee had incurred the qualified rehabilitation expenditures itself. The transferee shall use the credit in the year it is transferred. If the credit allowable for any taxable year exceeds the transferee's tax liability for that tax year, the transferee may carry forward and apply in any subsequent taxable year, the portion, as reduced from year to year, of those credits which exceed the tax for the taxable year; but, the carryover period shall not exceed 5 taxable years after the close of the taxable year during which the qualified historic structure received final certification and was placed in service as provided for in this section.

SECTION 7. Said section 6J of said chapter 62, as so appearing, is hereby further amended by striking out subsection (e).

SECTION 8. Said section 6J of said chapter 62, as so appearing, is hereby further amended by striking out subsection (g) and inserting in place thereof the following subsection:-

(g)(1) If, before the end of the 5 year period beginning on the date on which the qualified historic structure received final certification and was placed in service, the taxpayer disposes of the taxpayer's interest in the structure, the taxpayer's tax for the taxable year in which the disposition occurs shall be increased by the recapture amount. Any carry forward credit shall be adjusted by reason of the disposition.

(2) For purposes of paragraph (1), the recapture amount shall equal the amount of the credit taken by the taxpayer, including any credit transferred by the taxpayer, minus the credit allowed for ownership, but not less than zero. The credit allowed for ownership shall be the product of the amount of credit allowed multiplied by a ratio, the numerator of which is the number of months the rehabilitated structure is owned by the taxpayer, and the denominator of which is 60.

SECTION 9. Said section 6J of said chapter 62, as so appearing, is hereby further amended by striking out subsection (i) and inserting in place thereof the following subsection:-

(i) The commissioner, in consultation with the Massachusetts historical commission, shall prescribe regulations necessary to carry out this section.

SECTION 10. Subsection (b) of section 67D of chapter 62C of the General Laws, as appearing in section 23 of chapter 141 of the acts of 2003, is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:- The jobs incentive payment shall be equal to 50 per cent of the amount paid by the company as salary attributable to eligible jobs created by the company in such year to the extent that the salary was subject to Massachusetts withholding pursuant to chapter 62B for such year, multiplied by the applicable Massachusetts income tax rate for such salary.

SECTION 11. Chapter 63 of the General Laws is hereby amended by striking out section 38C, as appearing in section 27 of said chapter 141, and inserting in place thereof the following section:-

Section 38C. A corporation organized under or subject to chapter 156B and a limited liability company organized under chapter 156C which is not classified as a partnership and has elected to be taxed as a corporation separate from its members for federal income tax purposes which is engaged in manufacturing in the commonwealth, or in research and development in the commonwealth shall, for the purposes of this chapter, be deemed to be a domestic manufacturing corporation or a domestic research and development corporation. A domestic manufacturing corporation shall be taxed in the same manner and shall have the same duties under this chapter and chapter 62C as a domestic business corporation, except insofar as the determination of the excise under this chapter may be affected by reason of the exemption from local taxation of the machinery of a domestic manufacturing corporation.

A domestic research and development corporation for the purposes of this section is one whose principal activity in the commonwealth is research and development and which, during the taxable year, derives more than 2/3 of its receipts attributable to the commonwealth from the activity or incurs more than 2/3 of its expenditures attributable to the commonwealth, allocable to such activity; provided however, that a corporation that qualifies as a domestic research and development corporation only by reason of its expenditures shall not be entitled to the credit provided in section 31A by virtue of its qualification as a domestic research and development corporation. A corporation that is engaged in research and development and that conducts manufacturing activities shall exclude expenditures related to manufacturing from total expenditures for the purpose of assessing whether 2/3 of expenditures are allocable to research and development, whether or not the manufacturing activities of the corporation are substantial. Receipts from research and development shall include receipts from the provision of research and development services and from royalties or fees derived from the licensing of patents, know-how or other technology developed from research and development. For purposes of this section, research and development shall include experimental or laboratory activity having as its ultimate goal the development of new products, the improvement of existing products, the development of new uses for existing products and the development or improvement of methods for producing products, and shall not include testing or inspection for quality control purposes, efficiency surveys, management studies, consumer surveys or other market research, advertising or promotional activities or research in connection with literacy, historical or similar projects.

SECTION 12. The first paragraph of said section 38C of said chapter 63, as amended by section 11 of this act, is hereby further amended by striking out the first sentence and inserting in place thereof the following sentence:- A corporation organized under or subject to chapter 156D and a limited liability company organized under chapter 156C which is not classified as a partnership and has elected to be taxed as a corporation separate from its members for federal income tax purposes which is engaged in manufacturing in the commonwealth, or in research and development in the commonwealth shall, for the purposes of this chapter, be deemed to be a domestic business corporation or a domestic research and development corporation.

SECTION 13. Subsection (a) of section 38R of chapter 63 of the General Laws, as appearing in section 24 of chapter 141 of the acts of 2003, is hereby amended by striking out the definition of "Qualified rehabilitation expenditure" and inserting in place thereof the following definition:-

"Qualified rehabilitation expenditure", any amount properly chargeable to a capital account and described in section 47(c)(2)(A)(i) of the Code, as amended and in effect for the taxable year, incurred in connection with the certified rehabilitation of a qualified historic structure, but, the term shall not include personal property, personal use property or the cost of acquiring a building or interest thereon.

SECTION 14. Said subsection (a) of said section 38R of said chapter 63, as so appearing, is hereby further amended by striking out the definition of "Taxpayer" and inserting in place thereof the following definition:-

"Taxpayer", a corporation or other entity subject to an excise imposed by this chapter.

SECTION 15. Said section 38R of said chapter 63, as so appearing, is hereby amended by striking out subsection (b) and inserting in place thereof the following subsection:-

(b)(1) There shall be a Massachusetts historic rehabilitation tax credit.

(i) The commissioner, in consultation with the Massachusetts historical commission, shall authorize annually, for the 5 year period beginning January 1, 2005 and ending December 31, 2009, under this section together with section 6J of chapter 62, an amount not to exceed $10,000,000 per year. The Massachusetts historical commission shall determine the criteria for eligibility for the credit, the criteria to be set forth in regulations promulgated under this section; but, at least 25 per cent of the tax credits shall be allowed to projects that contain affordable housing whenever possible and consistent with the criteria.

(ii) A taxpayer that incurs qualified rehabilitation expenditures may be allowed a credit, to be computed as hereinafter provided, against the excise imposed by this chapter. The credit shall be equal to a percentage, not to exceed 20 per cent, of the qualified rehabilitation expenditures made by the taxpayer with respect to a qualified historic structure which has received final certification and has been placed in service as provided for in this section. The Massachusetts historical commission shall administer and determine eligibility for the Massachusetts historic rehabilitation tax credit and allocate the credit in accordance with this section; but, the Massachusetts historical commission may impose a fee for the processing of applications for the certification of any rehabilitation under this section.

(2) The credit allowable under this section shall be allowed for the taxable year in which the substantially rehabilitated property is placed in service, that is, when occupancy of the entire structure or some identifiable portion of the structure is permitted. A taxpayer allowed a credit under this section for a taxable year may carry over and apply to the excise imposed by this chapter in any of the succeeding 5 taxable years, the portion, as reduced from year to year, of those credits which exceed the excise for the taxable year.

(i) Credits allowed under this section which are provided to multiple owners of property shall be passed through to the persons designated as partners, members or owners, respectively, pro rata or pursuant to an executed agreement among the persons designated as partners, members or owners documenting an alternative distribution method without regard to their sharing of other tax or economic attributes of the entity.

(ii) Taxpayers eligible for the Massachusetts historic rehabilitation tax credit may, with prior notice to and in accordance with regulations adopted by the commissioner, transfer the credits, in whole or in part, to an individual or entity, and the transferee shall be entitled to apply the credits against the excise with the same effect as if the transferee had incurred the qualified rehabilitation expenditures itself. The transferee shall use the credit in the year it is transferred. If the credit allowable for any taxable year exceeds the transferee's excise liability for that tax year, the transferee may carry forward and apply in any subsequent taxable year, the portion, as reduced from year to year, of those credits which exceed such excise for the taxable year; but the carryover period shall not exceed 5 taxable years after the close of the taxable year during which the qualified historic structure received final certification and was placed in service as provided for in this section.

(iii) The credit allowed under this section shall not be subject to the limitations of section 32C; but, the credit allowed by this section shall not reduce the excise due under this chapter below the minimum excise provided by subsection (b) of section 32 and subsection (b) of section 39.

SECTION 16. Said section 38R of said chapter 63, as so appearing, is hereby amended by striking out subsection (e).

SECTION 17. Said section 38R of said chapter 63, as so appearing, is hereby further amended by striking out subsection (g) and inserting in place thereof the following subsection:-

(g)(1) If, before the end of the 5 year period beginning on the date on which the qualified historic structure received final certification and was placed in service, the taxpayer disposes of the taxpayer's interest in the structure, the taxpayer's tax for the taxable year in which the disposition occurs shall be increased by the recapture amount. A carry forward credit shall be adjusted by reason of the disposition.

(2) For purposes of paragraph (1), the recapture amount shall equal the amount of the credit taken by the taxpayer, including any credit transferred by the taxpayer, minus the credit allowed for ownership, but not less than zero. The credit allowed for ownership shall be the product of the amount of credit allowed multiplied by a ratio, the numerator of which is the number of months the rehabilitated structure is owned by the taxpayer, and the denominator of which is 60.

SECTION 18. Said section 38R of said chapter 63, as so appearing, is hereby amended by striking out subsection (i) and inserting in place thereof the following subsection:-

(i) The commissioner, in consultation with the Massachusetts historical commission, shall prescribe regulations necessary to carry out this section.

SECTION 19. The tenth paragraph of section 1I of chapter 69 of General Laws, as amended by section 73 of chapter 46 of the acts of 2003, is hereby further amended by striking out the third sentence and inserting in place thereof the following 2 sentences:- Each school improvement plan shall be submitted to the superintendent for review and approval not later than July 1, of the year in which the plan is to be implemented according to a plan development and review schedule established by the district superintendent. Upon request of the school committee, copies of the plans shall be made available to the committee for review in order to ensure consistency with the 3-year district improvement plan and the district annual action plan; provided, however, that the superintendent shall have the final approval authority of all school improvement plans.

SECTION 20. The third paragraph of section 12 of chapter 118E of the General Laws, as appearing in the 2002 Official Edition, is hereby amended by adding the following sentence:- Without limiting the generality of the foregoing, the division may withhold provider payments to ensure sufficient funds will be available to satisfy any amounts that may become due from a provider, upon notification to the provider of the amount subject to such withholding and the reasons therefor, or where otherwise required or permitted under federal law.

SECTION 21. Section 6 of chapter 136 of the General Laws is hereby amended by striking out clause (52), as amended by section 31 of chapter 141 of the acts of 2003, and inserting in place thereof the following clause:-

(52) The retail sale of alcoholic beverages not to be drunk on the premises on Sundays by retail establishments licensed under section 15 of chapter 138; provided, however, that notwithstanding this chapter, a municipality may prohibit the retail sale of alcoholic beverages on Sundays by licensees under section 15 by vote of the city council or board of selectmen; provided further, that there shall be no such sales prior to the hour of 12:00 noon or on Christmas Day if Christmas occurs on a Sunday; and provided further, that establishments operating under this clause which employ more than 7 persons shall compensate all employees for work performed on a Sunday at a rate of not less than one and one-half of the employee's regular rate. No employee shall be required to work on a Sunday and refusal to work on a Sunday shall not be grounds for discrimination, dismissal, discharge, deduction of hours or any other penalty.

SECTION 22. Section 33 of chapter 138 of the General Laws, as most recently amended by section 32 of said chapter 141, is hereby further amended by striking out subsection (b).

SECTION 23. Clause (9A) of section 129B of chapter 140 of the General Laws, as appearing in section 34 of chapter 140 of the acts of 2003, is hereby amended by adding the following sentence:- Notwithstanding any general or special law to the contrary, licensing authorities shall deposit quarterly that portion of the firearm identification card application fee which is to be deposited into the General Fund, not later than January 1, April 1, July 1 and October 1 of each year.

SECTION 24. The first paragraph of clause (9B) of said section 129B of said chapter 140, as so appearing, is hereby amended by inserting after the second sentence the following sentence:- Notwithstanding any general or special law to the contrary, licensing authorities shall deposit quarterly that portion of the firearm identification card application fee which is to be deposited into the General Fund, not later than January 1, April 1, July 1 and October 1 of each year.

This section was vetoed by the Governor. The Governor's veto was overridden by the Legislature
SECTION 25.
Chapter 161A of the General Laws is hereby amended by striking out section 35, as appearing in the 2002 Official Edition, and inserting in place thereof the following section:-

Section 35. Notwithstanding any general or special law to the contrary, the authority's percentage share of premiums for group, general or blanket hospital, medical, dental or other health insurance, either by purchase of a policy or policies from one or more insurance companies, or nonprofit hospital, medical, dental or other service corporations, including health maintenance organizations, or by means of a self insurance plan or preferred provider arrangement plan, shall be determined by the authority or, where collective bargaining is authorized, through the process of collective bargaining. The percentage share of premiums for employees of the authority to whom a collective bargaining agreement is in force, shall be the percentage share which was paid during the month that such collective bargaining agreement first went into effect and shall continue until such time as that agreement expires.

SECTION 26. Chapter 181 of the General Laws is hereby repealed.

SECTION 26A. Section 2A of chapter 262 of the General Laws, inserted by section 497 of chapter 26 of the acts of 2003, is hereby amended by adding the following paragraph:-

The anniversary fee shall not be assessed against the commonwealth.

SECTION 26B. Section 4D of said chapter 262, inserted by section 502 of said chapter 26, is hereby amended by adding the following paragraph:-

The anniversary fee shall not be assessed against the commonwealth.

SECTION 27. The third paragraph of section 3 of chapter 279 of the General Laws, as appearing in the 2002 Official Edition, is hereby amended by striking out the first sentence and inserting in place thereof the following sentence:- Notwithstanding any restriction in the preceding paragraph, if a probation officer has probable cause to believe that a person placed under probation supervision or in the custody or care of a probation officer pursuant to sections 42A, 58A or 87 of chapter 276 or any other statute that allows the court to set conditions of release, has violated the conditions set by the court, the probation officer may arrest the probationer or may issue a warrant for the temporary custody of the probationer for a period not to exceed 72 hours or until the next sitting of the court, during which period the probation officer shall arrange for the appearance of the probationer before the court pursuant to the first paragraph of this section.

SECTION 28. Item 6033-9717 of section 2B of chapter 11 of the acts of 1997 is hereby amended by striking out, in line 236, the figure "$480,000" and inserting in place thereof the following figure:- $700,000.

SECTION 29. Chapter 164 of the acts of 1997 is hereby amended by striking out section 306 and inserting in place thereof the following section:-

Section 306. Notwithstanding any general or special law, rule, or regulation to the contrary, any person who is licensed pursuant to the provisions of the sixth paragraph of section 53 of chapter 146 of the General Laws or covered by section 7 of chapter 141 of the General Laws shall continue to be licensed or covered by said statutes as if such person was an employee of a previously regulated utility for so long as such person performs the same category of work, including work for any successor employer or employers, in the same location or locations, or at any location that is a generation, cogeneration, transmission or distribution facility, as defined in section 1 of chapter 164, except any plant used to produce electricity, steam or chilled water where the electricity produced is primarily for the benefit of hospitals and non-profit institutions. In the event a person who has been licensed as an employee of a utility pursuant to the provisions of said section 53 of said chapter 146 or covered by said section 7 of said chapter 141 seeks licensure under the non-utility sections of said statutes, such person shall have credited towards any experience requirements of said statutes or any rules or regulations made thereunder, all relevant service performed in the employment of the utility or successor employers. The board of regulations of the division of registration and the department of public safety shall promulgate rules and regulations in order to ensure the continuation of exemption from licensure under this section is limited to those steps necessary to enable the existing utility industry workforce to work in their places and locations of employment as of the effective date of this act, or at the location of generating, transmission or distribution facilities comparable to those where said workforce members were previously employed, except any plant used to produce electricity, steam, and chilled water where the electricity produced is primarily for the benefit of hospitals and non-profit institutions. Said requirements relative to such continuation of exemption from licensure shall require, without limitation, said company or applicant to submit the names of individuals, jobs performed, nature of work, and work locations of individuals seeking continuation of said exemption.

SECTION 30. Section 2D of chapter 235 of the acts of 2000 is hereby amended by striking out the item number "6001-9605", inserted by section 23 of chapter 246 of the acts of 2002, and inserting in place thereof the following number:- 6001-9606.

SECTION 31. Item 1790-2010 of section 2 of chapter 142 of the acts of 2002, is hereby amended by adding the following words:- ; and provided, further, that any federal reimbursement received for expenditures paid from this item may be retained and expended for the purpose of this item in addition to the amounts appropriated herein.

SECTION 32. Item 1790-2011 of said section 2 of said chapter 142, is hereby amended by adding the following words:- ; and provided, further, that any federal reimbursement received for expenditures paid from this item may be retained and expended for the purpose of this item in addition to the amounts appropriated herein.

SECTION 33. Section 2 of chapter 236 of the acts of 2002 is hereby amended by striking out the item number "2000-2030" and inserting in place thereof the following number:- 2000-2035.

SECTION 34. Said section 2 of said chapter 236 is hereby further amended by striking out the item number "2100-0008" and inserting in place thereof the following number:- 2100-0018.

SECTION 35. Section 2 of chapter 244 of the acts of 2002 is hereby amended by striking out the item number "7004-9981" and inserting in place thereof the following number:- 7004-9982.

SECTION 36. Section 2 of chapter 245 of the acts of 2002 is hereby amended by striking out the item number "0526-2010" and inserting in place thereof the following number:- 0526-2011.

SECTION 37. Said section 2 of said chapter 245 is hereby further amended by striking out the item number "7004-9108" and inserting in place thereof the following number:- 7004-9118.

SECTION 38. Said section 2 of said chapter 245 is hereby further amended by striking out the item number "7100-0000", as amended by section 48 of chapter 300 of the acts of 2002, and inserting in place thereof the following number:- 7100-0001.

SECTION 39. Said section 2 of said chapter 245 is hereby further amended by striking out the item number "8100-0004" and inserting in place thereof the following number:- 8100-0024.

SECTION 40. Said section 2 of said chapter 245 is hereby further amended by striking out the item number "8910-0024" and inserting in place thereof the following number:- 8910-0023.

SECTION 41. Section 2 of chapter 246 of the acts of 2002 is hereby amended by striking out the item number "6006-9980", as amended by section 40 of chapter 438 of the acts of 2002, and inserting in place thereof the following number:- 6006-9981.

SECTION 42. Said section 2 of said chapter 246 is hereby further amended by striking out the item number "8100-9961" and inserting in place thereof the following number:- 8100-9962.

SECTION 43. Section 595 of chapter 26 of the acts of 2003 is hereby amended by striking out the words "July 1, 2004", inserted by section 101 of chapter 140 of the acts of 2003, and inserting in place thereof the following words:- April 30, 2004.

SECTION 44. Subsection (a) of section 129 of chapter 46 of the acts of 2003, as appearing in section 11 of chapter 55 of the acts of 2003, is hereby amended by inserting after the words "ferry trips" the following words:- based upon the actual number of fee-paying passengers embarking upon all departing ferry trips.

SECTION 45. Said subsection (a) of said section 129 of said chapter 46 of the acts of 2003, is hereby amended by inserting after the word "per", the second time it appears, the following words:- fare paying.

SECTION 46. The first sentence of subsection (c) of said section 129 of said chapter 46, as so appearing, is hereby amended by adding the following words:- not later than the twentieth day of the month following the last day of each calendar quarter, based upon the number of passengers subject to the embarkation fee departing from each port that has accepted this section.

SECTION 47. Said subsection (c) of said section 129 of said chapter 46, as so appearing, is hereby further amended by adding the following paragraph:-

For the purposes of this section, embarkation fees shall be collected at the time of sale and paid to the commonwealth based upon the total number of fee-paying passengers embarking upon all departing passenger ferry trips. If tickets purchased are not used by passengers to actually depart or embark upon a ferry trip, any unclaimed embarkation fees not redeemed by purchasers of unused tickets shall be retained by ferry operators to offset the costs incurred by ferry operators attributed to the implementation of this section.

SECTION 48. Chapter 127 of the acts of 2003 is hereby amended by striking out section 3.

SECTION 49. Chapter 136 of the acts of 2003 is hereby amended by adding the following section:-

Section 2. Section 31K of chapter 63 of the General Laws shall be in effect for tax years beginning on or after January 1, 2002. Nothing in said section 31K of said chapter 63 shall restrict any authority the commissioner had before November 26, 2003 to adjust taxpayer transactions for want of an adequate business purpose or on other grounds.

SECTION 50. Section 2A of chapter 140 of the acts of 2003 is hereby amended by striking out the item number "1599-4148" and inserting in place thereof the following number:- 1599-4154.

SECTION 51. Section 74 of chapter 140 of the acts of 2003 is hereby amended by striking out the number "0320-1518" and inserting in place thereof the following number:- 0321-1518.

SECTION 52. Notwithstanding any general or special law to the contrary, the committee for public counsel services may authorize transfers between items 0321-1510 and 0321-1520; but, any such transfer shall take place no later than June 30, 2004.

SECTION 53. There shall be a special commission to address the significant racial, ethnic and linguistic disparities in access to health care and prevention services and quality care, and the disparities in medical outcomes in the commonwealth. The disparities shall include, but not be limited to breast, cervical, prostate and colorectal cancers, stroke and heart attack, diabetes, infant mortality, HIV/AIDS, asthma and other respiratory illnesses. The special commission shall also address diversity in the health care workforce, including but not limited to, doctors, nurses and physician assistants.

The special commission shall consist of 1 member representing the secretary of health and human services, 1 member representing the commissioner of the department of public health, 1 member representing the commissioner of the department of medical assistance, 3 members of the house of representatives, 1 of whom shall be designated by the speaker of the house as co-chair of the commission, 3 members of the senate, 1 of whom shall be designated by the senate president as co-chair of the commission, 1 member representing the American Cancer Society Massachusetts Division, 1 member representing the American Heart Association New England Division, 1 member representing Massachusetts General Hospital, 1 member representing Brigham and Women's Hospital, 1 member representing the Massachusetts League of Community Health Centers, 1 member representing the Massachusetts Medical Society, 1 member representing Boston Public Health Commission, 1 member representing the Springfield Health Department, 1 member representing the Massachusetts Nurses Association, 1 member representing the Massachusetts Association of Health Plans, 1 member representing the Program to Eliminate Health Disparities at the Harvard School of Public Health, 1 member representing Boson Medical Center, 4 members from the communities disproportionately affected by health disparities to be appointed by the speaker of the house, and 4 members from communities disproportionately affected by health disparities to be appointed by the senate president.

The commission shall convene on or before April 30, 2004 and shall file a report no later than November 1, 2005 with the office of the governor, the clerk of the house of representatives, and the clerk of the senate. The report shall include, but not be limited to, recommendations for designing, implementing and improving programs and services, and proposing appropriate statutory and regulatory changes to reduce disparities in access to health care services and quality care, and the disparities in medical outcomes in the commonwealth, and to address diversity in the health care workforce, including but not limited to, doctors, nurses and physician assistants.

SECTION 54. Sections 5 to 9, inclusive, and sections 13 to 18, inclusive, shall take effect on January 1, 2005 and shall apply to taxable years beginning on or after January 1, 2005; provided, however, that before the effective date of this act, the commissioner of revenue, in consultation with the chairman of the Massachusetts historical commission, may promulgate regulations necessary to implement this act.

SECTION 55. Sections 10 and 11 shall take effect as of November 26, 2003.

SECTION 56. Sections 12 and 26 shall take effect on July 1, 2004.

SECTION 57. Sections 26A and 26B shall take effect as of October 1, 2003.

Approved April 5, 2004.