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The 192nd General Court of the Commonwealth of Massachusetts


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. The town of Tewksbury may defer teachers’ summer salaries for fiscal years commencing with fiscal year 2008. The maximum amount to be deferred shall be calculated in accordance with the department of revenue informational guideline releases 91-103, 91-104 and 91-105. In fiscal years beginning July 1, 2009, and each successive year thereafter, the town shall amortize the amount of the teachers’ compensation deferred in the fiscal year beginning July 1, 2007, by raising in equal installments in its local budget 1/15th of the deferred amount.

SECTION 2. This act shall take effect upon its passage.

House of Representatives, September 18, 2007.

This Bill having been returned by His Excellency the Governor with his ob-jections thereto in writing (see House 4161) has been passed by the House of Representatives, notwithstanding said objections, two-thirds of the House (136 yeas to 17 nays) having agreed to pass the same.
Sent to the Senate for its action.

Salvatore F. DiMasi, Speaker.
Steven T. James, Clerk.

Senate, September 20, 2007.

Passed by the Senate, notwithstanding the objections of His Excellency the Governor, two-thirds of the members present (34 yeas to 0 nays) having approved the same.

Therese Murray, President.
William F. Welch, Clerk.

Approved September 27, 2007.