AN ACT MAKING APPROPRIATIONS FOR FISCAL YEAR 2018 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 purposes, which are forthwith to make supplemental appropriations for fiscal year 2018 and to make certain changes in law, each of which is immediately necessary to carry out those appropriations or to accomplish 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 2018, 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, 2018. These sums shall be in addition to any amounts previously appropriated and made available for the purposes of those items. These sums shall be made available until June 30, 2019.
SECTION 2.
DISTRICT ATTORNEYS
Bristol District Attorney
0340-0998............................................................. $19,314
Berkshire District Attorney
0340-1198............................................................. $14,000
SECRETARY OF THE COMMONWEALTH
0521-0000............................................................ $276,514
0540-1300............................................................ $254,432
EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
Bureau of the State House
1102-3331............................................................. $82,000
Department of Revenue
1232-0100......................................................... $20,000,000
1232-0200............................................................ $275,000
Reserves
1599-0014.......................................................... $5,000,000
1599-0093......................................................... $10,000,000
1599-0999............................................................ $480,000
1599-3856............................................................ $400,000
1599-4448......................................................... $19,100,000
1599-8910......................................................... $28,576,186
Human Resources Division
1750-0100............................................................ $605,211
EXECUTIVE OFFICE OF ENERGY AND ENVIRONMENTAL AFFAIRS
Office of the Secretary of Energy and Environmental Affairs
2030-1000............................................................ $380,287
Department of Conservation and Recreation
2820-2000............................................................ $585,162
EXECUTIVE OFFICE OF EDUCATION
Department of Early Education and Care
3000-1020............................................................ $500,000
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES
Office of the Secretary
4000-0700........................................................ $135,026,377
Massachusetts Rehabilitation Commission
4120-3000......................................................... $10,100,000
Department of Public Health
4510-0600............................................................ $150,000
Department of Children and Families
4800-0041.......................................................... $2,386,679
EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT
Department of Labor Standards
7003-0200............................................................ $179,000
EXECUTIVE OFFICE OF EDUCATION
Department of Elementary and Secondary Education
7061-9408.......................................................... $5,000,000
Department of Higher Education
7066-0021............................................................ $705,395
EXECUTIVE OFFICE OF PUBLIC SAFETY AND SECURITY
Office of the Secretary of Public Safety and Security
8000-0600............................................................ $867,500
8000-1700............................................................. $75,000
Department of Criminal Justice Information Services
8000-0110.......................................................... $1,098,750
Department of State Police
8100-0515.......................................................... $5,799,601
8100-1004.......................................................... $3,106,756
Municipal Police Training Committee
8200-0200............................................................. $40,000
Military Division
8700-1150.......................................................... $5,920,610
Parole Board
8950-0001.......................................................... $3,692,436
LEGISLATURE
Senate
9500-0000.......................................................... $2,000,000
MASSACHUSETTS DEPARTMENT OF TRANSPORTATION
Department of Transportation
1595-6368......................................................... $36,097,980
Commonwealth Transportation Fund........ 100%
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 laws regulating the disbursement of public funds for the fiscal year ending June 30, 2018. These sums shall be made available until June 30, 2019.
SECRETARY OF THE COMMONWEALTH
0521-0002.. To implement early voting in the commonwealth for the November 6, 2018 state election as required by section 25B of chapter 54 of the General Laws........................................... $2,500,000
EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
Reserves
1599-2018.. For a reserve to provide extraordinary relief from the impacts of the September 13, 2018 natural gas explosions that occurred in the city of Lawrence, the town of Andover and the town of North Andover, including, but not limited to, costs of commonwealth personnel and overtime expenses, immediate living and medical costs, and costs incurred by political subdivisions of the commonwealth; provided, that the secretary of administration and finance may transfer from this item to other items of appropriation and allocations thereof for fiscal years 2018 and 2019 amounts necessary to meet these costs where the amounts otherwise available are insufficient for the purpose, in accordance with a transfer plan which shall be filed in advance with the house and senate committees on ways and means; provided further, that amounts expended from this item shall be reimbursed by the party deemed responsible for the explosions, whether obtained through fine, penalty, settlement, voluntary contribution or any other form of recovery allowed under state or federal law........................................... $10,000,000
1599-4449.. For a reserve for collective bargaining and related labor costs; provided, that funds shall be used for fiscal year 2017, 2018 and 2019 costs of contracts once validated pursuant to section 7 of chapter 150 of the General Laws; provided further, that up to 1 per cent of the total appropriation may be used for non-union pay increases; and provided further, that the secretary of administration and finance shall file a report with the house and senate committees on ways and means not more than 10 days after any transfer or spending from this reserve..................................... $81,400,000
Human Resources Division
1750-0928.. For the cost to revalidate civil service exams, including police and fire medical standards, and to lease or rent space for the purpose of administering the civil service physical abilities tests $375,000
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES
Department of Public Health
4590-1504.. For a neighborhood-based gun and violent crime prevention pilot program for targeted work with out-of-school youth and young adults aged 17 to 24, inclusive, intended to prevent gun violence and other violent crime in neighborhoods and municipalities with the highest rates of violent crime in the commonwealth; provided, that funds shall be awarded in consultation with the executive office of public safety and the department of elementary and secondary education; provided further, that funds shall be awarded to non-profit, community-based organizations located in and serving high risk youth in eligible communities; provided further, that preference shall be given to organizations that have: (i) demonstrated street outreach capacity, (ii) effective partnerships with neighborhood health and human services agencies, including mental health providers, and with schools and other local educational institutions and (iii) clearly outlined a comprehensive plan in support of continued or expanded collaboration efforts with such partners; provided further, that eligible expenses for such grants shall include, but not be limited to: case workers, mental health counselors, academic supports and other research-based practices and related support services; provided further, that the department shall ensure that every grant recipient establishes measurable outcomes in its comprehensive plan and provides data related to those outcomes that demonstrate program success; provided further, that preference shall be given to proposals that demonstrate coordination with programs and services funded through items 4000-0005, 7061-0010 and 7061-9612; provided further, that the department shall submit a report not later than March 1, 2019 to the executive office for administration and finance, the joint committee on public health, the joint committee on public safety and homeland security, the joint committee on education and the house and senate committees on ways and means detailing the awarding of grants and details of anticipated contracts by district; provided further, that the department shall further report on the effectiveness of the program, including but not limited to: (i) any measurable data-driven results, (ii) which strategies and collaborations have most effectively reduced gun and other violence in the grantee neighborhoods, (iii) how spending through this item has been aligned with spending from items 4000-0005, 7061-0010, and 7061-9612 in ways that enhance public safety while avoiding programmatic duplication and (iv) what efforts have been taken by the non-profit community and municipalities to ensure the long term viability of the reforms funded by the pilot program; and provided further, that copies of the report shall be provided to: (i) the house and senate chairs of the joint committee on public safety and homeland security, the joint committee on public health and the joint committee on education, and (ii) the chairs of the house and senate committees on ways and means not later than September 1, 2019...................................................... $10,000,000
EXECUTIVE OFFICE OF LABOR
Department of Family and Medical Leave
7003-0300.. For the department of family and medical leave......... $1,500,000
EXECUTIVE OFFICE OF EDUCATION
Office of the Secretary
7009-6800.. For an infrastructure grant program to assist public schools in enhancing safety and security measures; provided, that grants shall be administered by the executive office of education in coordination with the executive office of public safety and security, the executive office of health and human services and the Massachusetts school building authority; provided further, that the grants shall be used for retrofitting and upgrading school buildings with safety and security enhancements including, but not limited to, classroom door locks, security cameras or active shooter detection systems; provided further, that the department shall make efforts to notify all public school districts of said program; provided further, that criteria shall be established to prioritize those schools most in need of infrastructure improvements related to safety and security and most in need of financial assistance for implementing said improvements; and provided further, that the executive office of education shall submit a report, not later than March 1, 2019 to the executive office for administration and finance and the house and senate committees on ways and means detailing the awarding of grants and the expected use of said grants.................... $7,500,000
Department of Elementary and Secondary Education
7061-0010.. For a grant program to assist public school districts in contracting with licensed community-based mental and behavioral health service providers for services in public schools; provided, that said program shall be administered by the department of elementary and secondary education in coordination with the executive office of health and human services; provided further, that the department shall make efforts to notify all public school districts of said program; provided further, that the department shall prioritize grant applications submitted by school districts with limited access to mental and behavioral health services and limited existing financial resources; provided further, that the department shall prioritize grant applications submitted by school districts that have created action plans based on the safe and supportive school framework, or whose applications are consistent with infrastructure and coordination efforts linking schools to community-based resources in accordance with item 7061-9612; provided further, that grants may be expended to assist school districts in connecting students with community-based services to maximize coordination with service providers and establish more comprehensive continuums of care; provided further, that grants may be expended to support increased professional development opportunities for public school employees to identify students in need of mental and behavioral health support; and provided further, that the department shall submit a report to the executive office for administration and finance and the house and senate committees on ways and means not later than March 1, 2019 on the awarding of grants and details of anticipated contracts, by school district........................................ $7,500,000
EXECUTIVE OFFICE OF PUBLIC SAFETY
Department of Correction
8900-0003.. For the purposes of implementing mandated reforms to mental and behavioral health and residential treatment related to the department of correction in chapter 69 of the acts of 2018; provided, that these funds may be expended for contracted service providers specializing in relevant areas, including, but not limited to, behavioral health and residential treatment; provided further, that said funds shall only be expended in the AA or DD object classes if said funds are to be utilized for counselors, teachers, mental health personnel, medical personnel or additional legal staff............ $3,602,848
8900-0976.. For the expenses of hiring, equipping and training department of correction recruits.................................... $9,336,000
SECTION 2C.I. For the purpose of making available in fiscal year 2019 balances of appropriations which otherwise would revert on June 30, 2018, the unexpended balances of the appropriations listed below, not to exceed the amount specified below for each item, are hereby re-appropriated for the purposes of and subject to the conditions stated for the corresponding item in section 2 of chapter 47 of the acts of 2017. However, for items which do not appear in said section 2 of the general appropriation act, the amounts in this section are re-appropriated for the purposes of and subject to the conditions stated for the corresponding item in section 2 or 2A of this act or in prior appropriation acts. Amounts in this section are re-appropriated from the fund or funds designated for the corresponding item in said section 2 of said chapter 47; provided, however, that for items which do not appear in said section 2 of said chapter 47, the amounts in this section are re-appropriated from the fund or funds designated for the corresponding item in section 2 through 2E of this act or in prior appropriation acts. The unexpended balance of each appropriation in the Massachusetts management accounting and reporting system with a secretariat code of 01 or 17 is hereby re-appropriated for the purposes of and subject to the conditions stated for the corresponding item in said section 2 of said chapter 47. The sums reappropriated in this section shall be in addition to any amounts available for said purposes.
DISTRICT ATTORNEYS
Northwestern District Attorney
0340-0600............................................................. $77,068
OFFICE OF THE CHILD ADVOCATE
0930-0100............................................................. $94,103
CANNABIS CONTROL COMMISSION
Cannabis Control Commission
1070-0840............................................................ $500,000
1070-0841.......................................................... $2,000,000
HEALTH POLICY COMMISSION
1450-1200............................................................ $550,000
EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
Reserves
1599-0054............................................................ $952,593
1599-0999............................................................. $95,655
1599-3384.......................................................... $1,911,624
EXECUTIVE OFFICE OF ENERGY AND ENVIRONMENTAL AFFAIRS
Department of Fish and Game
2330-0300.......................................................... $1,000,000
EXECUTIVE OFFICE OF EDUCATION
Department of Early Education and Care
3000-3060.......................................................... $3,662,278
3000-4060......................................................... $15,693,872
CENTER FOR HEALTH INFORMATION AND ANALYSIS
4100-0060............................................................ $292,764
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES
Department of Veterans Services
1410-0022............................................................ $100,000
Department of Youth Services
4200-0300.......................................................... $1,000,000
Department of Mental Health
5046-0000............................................................ $300,000
EXECUTIVE OFFICE OF HOUSING AND ECONOMIC DEVELOPMENT
Department of Housing and Community Development
7004-0099............................................................ $408,763
7004-0100............................................................. $12,788
7004-0101............................................................ $166,904
7004-0102............................................................. $30,875
Massachusetts Marketing Partnership
7008-0900............................................................ $800,000
EXECUTIVE OFFICE OF LABOR AND WORKFORCE DEVELOPMENT
Office of the Secretary
7003-0100............................................................ $150,000
EXECUTIVE OFFICE OF EDUCATION
Department of Higher Education
7066-0000............................................................. $75,000
7510-0200.......................................................... $1,200,091
EXECUTIVE OFFICE OF PUBLIC SAFETY AND SECURITY
Office of the Secretary
8000-0600............................................................. $75,000
Department of Correction
8900-0010............................................................ $281,535
Parole Board
8950-0001............................................................. $79,347
SHERIFFS
Middlesex Sheriff’s Department
8910-0107............................................................ $250,000
SECTION 2C.II. For the purpose of making available in fiscal year 2019 balances of retained revenue and intragovernmental chargeback authorizations which otherwise would revert on June 30, 2018, the unexpended balances of the authorizations listed below, not to exceed the amount specified below for each item, are hereby re-authorized for the purposes of and subject to the conditions stated for the corresponding item in section 2 or section 2B of chapter 47 of the acts of 2017. However, for items which do not appear in said section 2 or said section 2B of said chapter 47, the amounts in this section are re-authorized for the purposes of and subject to the conditions stated for the corresponding item in section 2, 2A or 2B of this act or in prior appropriation acts. Amounts in this section are re-authorized from the fund or funds designated for the corresponding item in said section 2 or said section 2B of the general appropriation act; however, for items which do not appear in said section 2 or said section 2B of the general appropriation act, the amounts in this section are re-authorized from the fund or funds designated for the corresponding item in section 2, 2A or 2B of this act or in prior appropriation acts. The sums re-authorized in this section shall be in addition to any amounts available for those purposes.
OFFICE OF THE STATE COMPTROLLER
1000-0601............................................................ $219,433
EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
Human Resources Division
1750-0102............................................................ $125,000
1750-0600............................................................. $57,897
Operational Services Division
1775-0800............................................................. $60,000
EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES
Department of Veterans Services
1410-0018............................................................ $250,000
Chelsea Soldiers Home
4180-1100............................................................ $100,000
Holyoke Soldiers Home
4190-0300............................................................ $160,000
4190-1100............................................................ $750,000
SECTION 2E. The sums set forth in this section are hereby appropriated for transfer from the General Fund to the trust funds named within each item, unless specifically designated otherwise in this section, for the purposes and subject to the conditions specified in this section and subject to the laws regulating the disbursement of public funds for the fiscal year ending June 30, 2018. Notwithstanding section 19A of chapter 29 of the General Laws, any transfer under this section shall be made by the comptroller, effective June 30, 2018.
EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE
Reserves
1595-9168.. For an operating transfer to the Social Innovation Financing Trust Fund established under section 35VV of chapter 10 of the General Laws to hold funds in support of pay for success contracts, under the requirements of said section 35VV of said chapter 10 $10,924,651
MASSACHUSETTS DEPARTMENT OF TRANSPORTATION
Department of Transportation
1595-6386.. For an operating transfer to the Massachusetts Transportation Trust Fund, established pursuant to section 4 of chapter 6C of the General Laws for grants to municipalities for the construction, reconstruction, maintenance or improvement of municipal ways; provided, that said grants shall be distributed in a manner consistent with apportionments through chapter 90 of the General Laws.................................................. $40,000,000
Commonwealth Transportation Fund........ 100%
SECTION 3. Section 35FFF of chapter 10 of the General Laws, inserted by section 1 of chapter 91 of the acts of 2018, is hereby repealed.
SECTION 4. Said chapter 10 is hereby further amended by inserting after section 35KKK, inserted by section 3 of chapter 209 of the acts of 2018, the following section:-
Section 35LLL. There shall be a Garden of Peace Trust Fund which shall be expended, without further appropriation, for the operation of the Garden of Peace. The fund shall consist of any monies authorized by a court to be transferred to the fund from the Garden of Peace, Inc. and all revenues received by the commonwealth from public and private sources as gifts, grants and donations to support and maintain the Garden of Peace. Any balance in the fund at the end of a fiscal year shall not revert to the General Fund but shall remain available for expenditure in subsequent years. No expenditure made from the fund shall cause the fund to become deficient at any point during a fiscal year.
SECTION 5. Section 2SSSS of chapter 29 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out, in line 6, the first time it appears, the word “and”.
SECTION 6. Said section 2SSSS of said chapter 29, as so appearing, is hereby further amended by inserting after the word “waiver”, in line 9, the following words:- ; and (iii) provide for other federally-approved delivery system reform incentive program purposes.
SECTION 7. Section 1 of chapter 62 of the General Laws, as so appearing, is hereby amended by striking out, in line 9, the figure, “530” and inserting in place thereof the following figures:- 529A, 530, 951, 951A, 959, 961.
SECTION 8. Subsection (e) of said section 1 of said chapter 62, as so appearing, is hereby amended by adding the following sentence:- Amounts included in federal gross income pursuant to sections 951 and 951A of the Code shall be treated as dividends under this chapter.
SECTION 9. The definition of “Net income” in section 1 of chapter 63 of the General Laws, as so appearing, is hereby amended by inserting after the fifth sentence the following sentence:- For purposes of this definition, amounts included in federal gross income pursuant to sections 951 and 951A of the Code shall be treated as dividends received.
SECTION 10. Said section 1 of said chapter 63, as so appearing, is hereby further amended by striking out, in line 199, the word “or”.
SECTION 11. Said section 1 of said chapter 63, as so appearing, is hereby further amended by inserting after the figure “2009”, in line 203, the following words:- ; or.
SECTION 12. The definition of “Net income” in said section 1 of said chapter 63, as so appearing, is hereby further amended by adding the following clause:-
(g) the deductions allowed by sections 245A, 250, and 965(c) of the Code.
SECTION 13. Section 2A of said chapter 63, as so appearing, is hereby amended by adding the following subsection:-
(h) For purposes of this section, dividends that are deemed to be received from an entity, including amounts included in federal gross income pursuant to sections 951 or 951A of the Code, shall not be considered receipts.
SECTION 14. Paragraph 4 of section 30 of said chapter 63, as so appearing, is hereby amended by inserting after the third sentence the following sentence:- For purposes of this section and subsection (a) of section 38, the term “dividend” shall include but not be limited to amounts included in federal gross income pursuant to sections 951 and 951A of the Code.
SECTION 15. Paragraph 4 of said section 30 of said chapter 63, as so appearing, is hereby further amended by adding the following clause:-
(viii) the deductions allowed by sections 245A, 250, and 965(c) of the Code.
SECTION 16. Section 32B of said chapter 63, as so appearing, is hereby amended by inserting after the word “chapter”, in line 176, the following words:- , taking into account subsection (h) of section 2A,.
SECTION 17. Clause (5) of the third paragraph of subsection (f) of section 38 of said chapter 63, as amended by chapter 55 of the acts of 2017, is hereby further amended by striking out the second paragraph and inserting in place thereof the following paragraph:-
For the purposes of this subsection: (1) in the case of sales, other than sales of tangible personal property, if the state or states to which sales should be assigned cannot be determined, it shall be reasonably approximated; (2) in the case of sales other than sales of tangible personal property if the taxpayer is not taxable in a state to which a sale is assigned, or if the state or states to which such sales should be assigned cannot be determined or reasonably approximated, such sale shall be excluded from the numerator and denominator of the sales factor; (3) the corporation shall be considered to be taxable in the state of the purchaser if tangible personal property is delivered or shipped to a purchaser in a foreign country; (4) sales of tangible personal property to the United States government or any agency or instrumentality thereof for purposes of resale to a foreign government or any agency or instrumentality thereof are not sales made in the commonwealth; (5) in the case of sale, exchange or other disposition of a capital asset, as defined in paragraph (m) of section 1 of chapter 62, used in a taxpayer's trade or business, including a deemed sale or exchange of such asset, “sales” shall be measured by the gain from the transaction; (6) “security” shall mean any interest or instrument commonly treated as a security as well as other instruments which are customarily sold in the open market or on a recognized exchange, including, but not limited to, transferable shares of a beneficial interest in any corporation or other entity, bonds, debentures, notes and other evidences of indebtedness, accounts receivable and notes receivable, cash and cash equivalents including foreign currencies and repurchase and futures contracts; (7) in the case of a sale or deemed sale of a business, the term “sales” shall not include receipts from the sale of the business “goodwill” or similar intangible value, including, without limitation, “going concern value” and “workforce in place”; (8) to the extent authorized under the life sciences tax incentive program established by section 5 of chapter 23I, a certified life sciences company may be deemed a research and development corporation for purposes of exemptions under chapters 64H and 64I; (9) in the case of a business deriving receipts from operating a gaming establishment or otherwise deriving receipts from conducting a wagering business or activity, income-producing activity shall be considered to be performed in the commonwealth to the extent that the location of wagering transactions or activities that generated the receipts is in the commonwealth; (10) in the case of a business deriving receipts from operating a marijuana establishment or otherwise deriving receipts from conducting a marijuana business or activity, income-producing activity shall be considered to be performed in the commonwealth to the extent that the location of marijuana transactions or activities that generated the receipts is in the commonwealth; and (11) dividends that are deemed to be received from an entity, including amounts included in federal gross income pursuant to sections 951 or 951A of the Code, shall not be considered “sales”.
SECTION 18. Said clause (5) of said third paragraph of said subsection (f) of said section 38 of said chapter 63 is hereby further amended by striking out the second paragraph, inserted by section 17 of this act, and inserting in place thereof the following paragraph:-
For the purposes of this subsection: (1) in the case of sales, other than sales of tangible personal property, if the state or states to which sales should be assigned cannot be determined, it shall be reasonably approximated; (2) in the case of sales other than sales of tangible personal property if the taxpayer is not taxable in a state to which a sale is assigned, or if the state or states to which such sales should be assigned cannot be determined or reasonably approximated, such sale shall be excluded from the numerator and denominator of the sales factor; (3) the corporation shall be considered to be taxable in the state of the purchaser if tangible personal property is delivered or shipped to a purchaser in a foreign country; (4) sales of tangible personal property to the United States government or any agency or instrumentality thereof for purposes of resale to a foreign government or any agency or instrumentality thereof are not sales made in the commonwealth; (5) in the case of sale, exchange or other disposition of a capital asset, as defined in paragraph (m) of section 1 of chapter 62, used in a taxpayer's trade or business, including a deemed sale or exchange of such asset, “sales" shall be measured by the gain from the transaction; (6) “security” shall mean any interest or instrument commonly treated as a security as well as other instruments which are customarily sold in the open market or on a recognized exchange, including, but not limited to, transferable shares of a beneficial interest in any corporation or other entity, bonds, debentures, notes and other evidences of indebtedness, accounts receivable and notes receivable, cash and cash equivalents including foreign currencies and repurchase and futures contracts; (7) in the case of a sale or deemed sale of a business, the term “sales” shall not include receipts from the sale of the business “goodwill” or similar intangible value, including, without limitation, “going concern value” and “workforce in place”; (8) in the case of a business deriving receipts from operating a gaming establishment or otherwise deriving receipts from conducting a wagering business or activity, income-producing activity shall be considered to be performed in the commonwealth to the extent that the location of wagering transactions or activities that generated the receipts is in the commonwealth; (9) in the case of a business deriving receipts from operating a marijuana establishment or otherwise deriving receipts from conducting a marijuana business or activity, income-producing activity shall be considered to be performed in the commonwealth to the extent that the location of marijuana transactions or activities that generated the receipts is in the commonwealth; and (10) dividends that are deemed to be received from an entity, including amounts included in federal gross income pursuant to sections 951 or 951A of the Code, shall not be considered “sales”.
SECTION 19. Subsection (d) of section 24G of chapter 90 of the General Laws, as appearing in section 37 of chapter 69 of the acts of 2018, is hereby amended by striking out the figure “10” and inserting in place thereof the following figure:- 15.
Governor returned the following section with recommendation of amendment (for message see House, No. 4941)
SECTION 20. Subsection (7) of section 24A of chapter 94C, as appearing in section 44 of chapter 208 of the acts of 2018, is hereby amended by inserting, after the word “general”, the following words:- or a district attorney.
SECTION 21. Section 224 of chapter 111 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out, in line 48, the word “annually” and inserting in place thereof the following word:- biennially.
SECTION 22. Section 97 of chapter 127 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by striking out, in line 6, the words “state prison” and inserting in place thereof the following words:- Massachusetts Correctional Institution, Cedar Junction.
SECTION 23. The first paragraph of section 58A of chapter 151A of the General Laws, as so appearing, is hereby amended by adding the following sentence:- For the purpose of accommodating timing discrepancies between the receipt of revenues and related expenditures, the commissioner may incur expenses, after written approval from the secretary of administration and finance, and the comptroller shall certify for payment, amounts not to exceed the most recent revenue estimate as certified by the commissioner, as reported in the state accounting system.
SECTION 24. Section 70C of chapter 277 of the General Laws, as most recently amended by section 205 of chapter 69 of the acts of 2018, is hereby further amended by striking out the second sentence and inserting in place thereof the following sentence:- This section shall not apply to the offenses in sections 22F, 24, 24D, 24G, 24L and 24N of chapter 90, sections 8, 8A and 8B of chapter 90B, sections 34, 36, 39, 51A, 51E, 51F, 55, 63 and 63A of chapter 119, chapter 119A, chapter 209, chapter 209A, chapter 265, section 25 of chapter 266, sections 1, 2, 3, 6, 6A, 6B, 8B, 13, 13A, 13B, 13C, 14, 14B, 15, 15A, 16, 17, 18, 19, 20, 23, 28, 31 and 36 of chapter 268, chapter 268A, sections 10, 10A, 10C, 10D, 10E, 11B, 11C, 11E, 12, 12A, 12B, 12D and 12E of chapter 269 and sections 1, 2, 3, 4, 4A, 4B, 6, 7, 8, 12, 13, 16, 28, 29A and 29B of chapter 272.
SECTION 25. Section 38 of chapter 46 of the acts of 2013 is hereby repealed.
SECTION 26. Said chapter 46 is hereby further amended by striking out section 87 and inserting in place thereof the following section:-
SECTION 87. Sections 56 and 57 shall take effect on December 31, 2018.
SECTION 27. Section 2 of chapter 47 of the acts of 2017 is hereby amended by striking out item 1599-3557.
SECTION 28. Item 4000-0641 of said section 2 of said chapter 47 is hereby amended by striking out the words “March 1” and inserting in place thereof the following:- December 31.
SECTION 29. Item 4400-1001 of said section 2 of said chapter 47 is hereby amended by adding the following words:- ; and provided further, that funding for this grant program shall be made available until June 30, 2019.
SECTION 30. Item 4800-0038 of said section 2 of said chapter 47 is hereby amended by inserting after the word “Amherst” the following words:- ; provided further, that funding for this program shall be made available until June 30, 2019.
SECTION 31. Item 5920-3020 of said section 2 of said chapter 47 is hereby amended by striking out the words “Community First Trust Fund… 100%” and inserting in place thereof, the following words:-
General Fund............................. 15%
Community First Trust Fund............... 85%
SECTION 32. Item 7010-0005 of said section 2 of said chapter 47 is hereby amended by inserting after the words “Clarksburg Elementary School” the following words:- ; provided further, that funding for said elementary school shall be made available until June 30, 2019.
SECTION 33. Item 7061-9408 of said section 2 of said chapter 47 is hereby amended by inserting after the words “Chelsea Public Schools” the following words:- ; provided further, that funds for said worker shall be made available until June 30, 2019.
SECTION 34. Subsection (a) of section 97 of said chapter 47 is hereby amended by striking out the figure “10”, each time it appears, and inserting in place thereof the following figure:- 30.
SECTION 35. Said chapter 47 is hereby amended by striking out section 125 and inserting in place thereof the following section:-
Section 125. The commissioner of revenue shall issue a report on the use of the commissioner’s authority to add reporting requirements pursuant to section 8 of chapter 62C of the General Laws. The report shall: (i) detail and provide an explanation for any changes made to the reporting requirements that differ from those required by the federal government; and (ii) state the projected and actual financial impact to the commonwealth of such additional reporting requirements, if any. The report shall be filed not later than February 15, 2019 with the clerks of the house of representatives and senate, the house and senate chairs of the joint committee on revenue and the chairs of the house and senate committees on ways and means.
SECTION 36. Sections 10 and 11 of chapter 55 of the acts of 2017 are hereby repealed.
SECTION 37. Section 3 of chapter 72 of the acts of 2018 is hereby amended by striking out, in section 32H1/2 of chapter 94C, subsection (a) and inserting in place thereof the following subsection:-
(a) As used in this section, “ineligible offender” shall mean a person sentenced to a mandatory minimum term of imprisonment in the state prison upon conviction for: (i) violating section 32, subsections (c), (c½) or (c¾) of section 32E, section 32F or section 32K; or (ii) violating this chapter upon a finding of 1 of the following aggravating circumstances: (A) the person used violence or threats of violence or possessed a firearm, rifle, shotgun, machine gun or a weapon described in subsection (b) of section 10 of chapter 269, or induced another participant to do so, during the commission of the offense; (B) the person engaged in a course of conduct whereby such person directed the activities of another who committed a felony in violation of this chapter; or (C) the offense was committed during the commission or attempted commission of a violation of section 32F or 32K.
Governor returned the following section with recommendation of amendment (for message see House, No. 4941)
SECTION 38. Chapter 99 of the acts of 2018 is hereby amended by striking out, in section 2, the item number “7004-0054” and inserting in place thereof the following item number:- 7004-0056.
SECTION 39. Section 4 of chapter 121 of the acts of 2018 is hereby amended by inserting after the words “telecommunications”, in clause (ii) of subsection (a) of section 6A of chapter 64H, the following word:- services.
SECTION 40. Said section 4 of said chapter 121 is hereby further amended by inserting after the word “marijuana”, in said clause (ii) of said subsection (a) of said section 6A of said chapter 64H, the following words:- or marijuana.
SECTION 41. Said section 4 of said chapter 121 is hereby further amended by adding, in subsection (c) of said section 6A of said chapter 64H, the following 3 sentences:-
Eligible sales at retail of tangible personal property pursuant to this section shall be restricted to those transactions occurring on a designated day. Transfer of possession of or original payment in full for the property shall occur on a designated day. The following transactions shall be ineligible for the purposes of this section: (i) transactions where a deposit, prepayment or binding promise to pay is made before the designated days; (ii) prior sales; and (iii) layaway sales.
SECTION 42. Section 29 of said chapter 121 is hereby amended by striking out, in the second sentence of subsection (a) of section 6 of chapter 175M, the words “contribution rate” and inserting in place thereof the following words:- family leave and medical leave contribution rates.
SECTION 43. Said section 29 of said chapter 121 is hereby further amended by inserting after the word “leave”, in the first sentence of subsection (d) of said section 6 of said chapter 175M, the following words:- ; provided, however, that such employer shall remit, for each employee, 100 per cent of the family leave contribution and 40 per cent of the medical leave contribution as otherwise required under subsection (a).
SECTION 44. Said section 29 of said chapter 121 is hereby further amended by striking out, in the first sentence of section 7 of said chapter 175M, the words “treasurer and receiver general” and inserting in place thereof the following words:- director.
SECTION 45. Said section 29 of said chapter 121 is hereby further amended by striking out, in the first sentence of subsection (e) of said section 7 of said chapter 175M, the words “contribution rate” and inserting in place thereof the following words:- family leave and medical leave contribution rates.
SECTION 46. Said section 29 of said chapter 121 is hereby further amended by striking out, in subsection (f) of said section 7 of chapter 175M, the word “treasurer” each time it appears and inserting in place of each instance thereof the following word:- director.
SECTION 47. Said section 29 of said chapter 121 is hereby further amended by striking out, in said section 7 of said chapter 175M, subsection (g) and inserting in place thereof the following subsection:-
(g) Such monies in the trust fund as are in excess of the amount necessary for the payment of benefits for a reasonable future period may be invested in any form of investment listed in paragraphs (a) to (i), inclusive, of section 38 of chapter 29 or section 38A of said chapter 29. The investments shall at all times be made so that all the assets of the trust fund shall always be readily convertible into cash when needed for the payment of benefits.
SECTION 48. Said section 29 of said chapter 121 is hereby further amended by striking out, in the first sentence of subsection (g) of section 8 of said chapter 175M, the words “executive office of labor and workforce development” and inserting in place thereof the following word:- department.
SECTION 49. Section 30 of said chapter 121 is hereby amended by striking out, in clause (iii), the words “rate of 0.63 per cent of the employee’s wages” and inserting in place thereof the following words:- aggregate rate of 0.63 per cent of the employee’s wages, which the department shall divide between a family leave contribution rate and a medical leave contribution rate, based on the department’s estimate of the anticipated costs of administering the program.
SECTION 50. Said section 30 of said chapter 121 is hereby further amended by adding the following 2 sentences:- The department shall ensure that not later than December 31, 2020, the balance in the Family and Employment Security Trust Fund established in subsection (a) of section 7 of chapter 175M of the General Laws is not less than 140 per cent of the sum of the department’s anticipated expenditures for the costs of benefits and administration of the family and medical leave program for calendar year 2021. Notwithstanding this section, the department may increase the initial aggregate rate above 0.63 per cent of the employee’s wages if necessary to ensure the required trust balance.
SECTION 51. Section 31 of said chapter 121 is hereby repealed.
SECTION 52. Item 1102-3400 of section 2 of chapter 154 of the acts of 2018 is hereby amended by adding the following words:- ; provided, that the superintendent, director of operations, and other employees of the bureau shall work in conjunction with the business manager of the house of representatives and the chief financial officer of the senate on the security provisions funded through this item.
SECTION 53. Item 1201-0160 of said section 2 of said chapter 154 is hereby amended by striking out the item number “1201-0161” and inserting in place thereof the following item number:- 1201-0165.
SECTION 54. Item 1599-4417 of said section 2 of said chapter 154 is hereby amended by adding the following words:- ; and provided further, that the study shall be completed not later than March 1, 2019, and a final report of all findings and recommendations shall be provided to the house and senate chairs of the joint committees on public service and public safety, and the chairs of the house and senate committees on ways and means.
SECTION 55. Item 2810-0122 of said section 2 of said chapter 154 is hereby amended by striking out the words “Massachusetts Central Rail Trail” and inserting in place thereof the following:- Weston portion of the Massachusetts Central Rail Trail.
SECTION 56. Item 3000-1020 of said section 2 of said chapter 154 is hereby amended by adding the following words:- ; and provided further, that not less than $500,000 shall be expended on transitional costs and other one-time quality improvements at Nurtury, Inc. in the city of Boston.
SECTION 57. Item 4800-0038 of said section 2 of said chapter 154 is hereby amended by inserting after the words “coordination and management of services, including flex services” the following words:- ; provided further, that funds may be expended on programs that received funding in fiscal year 2013.
SECTION 58. Section 2E of said chapter 154 is hereby amended by striking out item 1595-1068 and inserting in place thereof the following item:-
1595-1068.. For an operating transfer to the MassHealth provider payment account in the Medical Assistance Trust Fund established in section 2QQQ of chapter 29 of the General Laws; provided, that these funds shall be expended for services provided during state or federal fiscal year 2018 or 2019 or for public hospital transformation and incentive initiative payments for state fiscal year 2018 or 2019 or for Medicaid care organization payments under 42 CFR 438.6(c) for rate year 2018 or 2019; provided further, that all payments from the Medical Assistance Trust Fund shall be: (i) subject to the availability of federal financial participation; (ii) made only under federally-approved payment methods; (iii) consistent with federal funding requirements and all federal payment limits as determined by the secretary of health and human services; and (iv) subject to the terms and conditions of an agreement with the executive office of health and human services; and provided further, that the secretary of health and human services shall utilize funds from the Medical Assistance Trust Fund to make payments of up to $509,125,000 to the Cambridge public health commission or to Medicaid care organizations for payment to the Cambridge public health commission if the Cambridge public health commission, in anticipation of receiving such payments, first voluntarily transfers an amount equal to the non-federal share of such payments to the Medical Assistance Trust Fund using a federally-permissible source of funds... $586,600,000
Governor returned the following section with recommendation of amendment (for message see House, No. 4941)
SECTION 59. Section 72 of said chapter 154 is hereby amended by inserting after the words “2 members of the house of representatives,”, the following words:- 1 of whom shall be appointed by the speaker of the house of representatives and.
Governor returned the following section with recommendation of amendment (for message see House, No. 4941)
SECTION 60. Said section 72 of said chapter 154 is hereby further amended by inserting after the words “2 members of the senate,”, the following words:- 1 of whom shall be appointed by the senate president and.
SECTION 61. Section 107 of said chapter 208 of the acts of 2018 is hereby amended by striking out the second paragraph and inserting in place thereof the following paragraph:-
The commission shall consist of the following members: the governor or a designee; the attorney general or a designee; the commissioner of public health or a designee; the senate president or a designee, who shall serve as co-chair; the senate minority leader or a designee; the speaker of the house of representatives or a designee, who shall serve as co-chair; the house minority leader or a designee; and 6 members appointed by the attorney general: 1 of whom shall be a legal expert in consumer protection and liability, 1 of whom shall be an expert in the field of pain medication and management, 1 of whom shall be a medical expert in the area of substance use disorder and treatment, 1 of whom shall be a provider with extensive experience in the field of pain medication prescription and 2 of whom shall be persons who have had a substance use disorder.
SECTION 62. Said section 107 of said chapter 208 is hereby further amended by striking out, in the last sentence, the words “January 1, 2019” and inserting in place thereof the following words:- July 31, 2019.
SECTION 63. Item 2000-7074 of section 2 of chapter 209 of the acts of 2018 is hereby amended by striking out the words “the replacement of the Factory pond dam” and inserting in place thereof the following words:- dam projects.
SECTION 64. The first paragraph of section 64 of chapter 228 of the acts of 2018 is hereby amended by striking out the second sentence and inserting in place thereof the following sentence:-
The task force shall consist of the following members or their designees: the director of the division of marine fisheries, who shall serve as chair; the secretary of labor and workforce development; and 5 persons to be appointed by the governor 1 of whom shall be a representative from the Massachusetts Lobstermen's Association, 1 of whom shall be a representative from the Cape Cod Commercial Fishermen's Alliance, 1 of whom shall be a representative from the Massachusetts Fishermen's Partnership, 1 of whom shall be a representative from the South Shore Lobster Fishermen’s Association and 1 of whom shall be a representative from the Gloucester fishermen's wives association.
SECTION 65. Notwithstanding any general or special law to the contrary, prior to transferring the consolidated net surplus in the budgetary funds to the Commonwealth Stabilization Fund pursuant to section 5C of chapter 29 of the General Laws, the comptroller shall dispose of the consolidated net surplus in the budgetary funds for fiscal year 2018 as follows, and in the following order of precedence: (i) transfer 50 per cent of the surplus, not to exceed $10,000,000, to the Massachusetts Life Sciences Investment Fund established in section 6 of chapter 23I of the General Laws; and (ii) transfer 50 per cent of the surplus, not to exceed $10,000,000, to the Massachusetts Community Preservation Trust Fund established in section 9 of chapter 44B of the General Laws.
SECTION 66. Notwithstanding any general or special law to the contrary, before the close of fiscal year 2018 and upon the recommendation of the secretary of administration and finance and the secretary of health and human services or their designees, the comptroller shall adjust any fiscal year 2018 appropriation fund split against or transferred out of the Community First Trust Fund established in section 35AAA of chapter 10 of the General Laws to match final department fiscal year 2018 Community First Trust Fund expenditures.
SECTION 67. The salary adjustments and other economic benefits authorized by the following collective bargaining agreements shall be effective for the purposes of section 7 of chapter 150E of the General Laws:
(1) between the commonwealth and the Massachusetts Organization of State Engineers and Scientists, Unit 9;
(2) between the commonwealth and the Massachusetts Nurses Association, Unit 7;
(3) between the trial court and the National Association of Government Employees/Service Employees International Union Local 5000, Units J2C and J2P; and
(4) between the trial court and Office and Professional Employees International Union, Local 6, Units J6C and J6P;
(5) between the Berkshire Middle, North and South registry of deeds and the Service Employees International Union, Local 888;
(6) between the Essex North and South registry of deeds and the American Federation of State, County, and Municipal Employees, Local 653;
(7) between the Middlesex South registry of deeds and the American Federation of State, County, and Municipal Employees, Local 414;
(8) between the Suffolk registry of deeds and the Service Employees International Union, Local 888;
(9) between the Worcester North registry of deeds and the Service Employees International Union, Local 888;
(10) between the Middlesex North registry of deeds and OPEIU, Local 6;
(11) between the Hampden registry of deeds and OPEIU, Local 6;
(12) between the Middlesex South registry of deeds and OPEIU, Local 6;
(13) between the Massachusetts State lottery commission and the Service Employees International Union, Local 888;
(14) between the sheriff of Bristol county and the Superior Officers National Correctional Employees Union, Unit SA3;
(15) between the sheriff of Bristol county and the Massachusetts Correction Officers Federated Union, Unit SA4;
(16) between the sheriff of Bristol county and the K-9 National Correctional Employees Union, Unit SA7;
(17) between the sheriff of Berkshire county and the International Union of Electronic, Electrical, Salaried, Machine and Furniture Workers – Communication Workers of America, Unit SB2;
(18) between the sheriff of Essex county and the International Brotherhood of Corrections Officers, Local R1-71, Unit SE9;
(19) between the sheriff of Essex county and the National Correctional Employees Union, Local 121, Unit SE7;
(20) between the sheriff of Franklin county and the International Brotherhood of Corrections Officers, Local R1-045, Unit SF3;
(21) between the sheriff of Hampden county and the Non-Uniform Correctional Association, Unit SH2;
(22) between the sheriff of Hampden county and the Superior Correctional Officer Association, Unit SH3;
(23) between the sheriff of Hampden county and the National Correctional Employees Union, Unit SH4;
(24) between the sheriff of Hampshire county and the National Correctional Employees Union, Unit SH5;
(25) between the sheriff of Hampshire county and the Hampshire Sheriff’s Office Non-Uniform Correctional Association, Unit SH7;
(26) between the sheriff of Hampshire county and the Hampshire Sheriff’s Office Jail and House of Correction Supervisory Correctional Officers’ Association, Unit SH8;
(27) between the sheriff of Hampshire county and the Hampshire Sheriff’s Office Jail and Hampshire Sheriff’s Office Treatment Association, Unit SH6;
(28) between the sheriff of Middlesex county and the Middlesex Sheriff’s Superior Officers Association, Unit SM4;
(29) between the sheriff of Norfolk county and the New England Police Benevolent Association, Inc., Local 570, Unit SN3;
(30) between the sheriff of Plymouth county and the Massachusetts Correction Officers Federated Union Communication Officers Unit, Unit SP5;
(31) between the sheriff of Suffolk county and the National Association of Government Employees, Local 298, Unit SS2;
(32) between the sheriff of Suffolk county and the Jail Officers and Employees Association of Suffolk County, Unit SS4;
(33) between the sheriff of Suffolk county and the American Federation of State, County and Municipal Employees/AFL-CIO, Council 93, Local RN, Unit SS3;
(34) between the sheriff of Worcester county and the New England Police Benevolent Association, Local 275, Unit SW2;
(35) between the sheriff of Worcester county and the Worcester United Auto Workers, Unit SW5;
(36) between the board of higher education and the Association of Professional Administrators, MTA/NEA;
(37) between the University of Massachusetts and the American Federation of State, County, and Municipal Employees, Local 1776, Unit A01;
(38) between the University of Massachusetts and the International Brotherhood of Police Officers, Local 432, Amherst Campus, Unit A06;
(39) between the University of Massachusetts and the University Staff Association/MTA/NEA, Amherst Campus, Unit A08;
(40) between the University of Massachusetts and the Professional Staff Union/MTA/NEA, Unit A15;
(41) between the University of Massachusetts and the Massachusetts Society of Professors MTA/NEA, Amherst & Boston Campuses, Units A50 and B40;
(42) between the University of Massachusetts and the International Brotherhood of Teamsters, Local 25, Boston Campus, Unit B33;
(43) between the University of Massachusetts and the American Federation of Teachers, Faculty, Librarians and Technical Staff, Dartmouth Campus, Units D80 and D81;
(44) between the University of Massachusetts and the International Brotherhood of Police Officers, Local 339, Unit D84;
(45) between the University of Massachusetts and the American Federation of Teachers, Local 1895, Unit D85;
(46) between the University of Massachusetts and the Massachusetts Society of Professors Lowell, MTA/NEA, Unit L90;
(47) between the University of Massachusetts and the International Brotherhood of Teamsters, Local 25, Lowell Campus, Unit L94;
(48) between the University of Massachusetts and the Service Employees International Union, Local 888, Unit L95;
(49) Between the Commonwealth of Massachusetts and the National Association of Government Employees, Units 1, 3, and 6;
(50) Between the Commonwealth of Massachusetts and the New England Police Benevolent Association, Unit 4a;
(51) Between the Sheriff of Barnstable County and the National Association of Government Employees, Local 220;
(52) Between the Sheriff of Barnstable County and the Barnstable County Correctional Officers Union;
(53) Between the Sheriff of Barnstable County and the National Correctional Employees Union, Local 122;
(54) Between the Sheriff of Barnstable County and the American Federation of State, County and Municipal Employees, Local 1462;
(55) Between the Sheriff of Barnstable County and the International Brotherhood of Correctional Officers, Local 217;
(56) Between the Sheriff of Berkshire County and the Berkshire County Sheriff’s Office Employee Association;
(57) Between the Sheriff of Franklin County and the National Correctional Employees Union, Local 106;
(58) Between the Sheriff of Plymouth County and Association of County Employees;
(59) Between the Sheriff of Plymouth County and the National Correctional Employees Union, Local 301;
(60) Between the Sheriff of Plymouth County and the National Correctional Employees Union, Local 104;
(61) Between the Sheriff of Plymouth County and the Massachusetts Correction Officers Federated Union Bureau of Criminal Investigation;
(62) Between the Sheriff of Suffolk County and the American Federation of State, County and Municipal Employees, Local 419;
(63) Between the Sheriff of Suffolk County and the American Federation of State, County and Municipal Employees, Local 3967; and
(64) Between the Sheriff of Worcester County and the National Association of Government Employees, Local R1-255.
SECTION 68. Sections 7 and 8 of this act shall apply to taxable years beginning on or after January 1, 2017.
SECTION 69. Item (11) of the second paragraph of clause (5) of the third paragraph of subsection (f) of section 38 of chapter 63 of the General Laws, as inserted by section 17 of this act, and sections 9 to 16, inclusive, of this act shall apply to the last taxable year of a taxpayer commencing before January 1, 2018, and to the taxpayer’s subsequent taxable years.
SECTION 70. Notwithstanding sections 33 and 37 of chapter 121 of the acts of 2018, sections 7 and 8 of chapter 175M of the General Laws, as appearing in section 29 of chapter 121 of the acts of 2018, and sections 44 to 48, inclusive, of this act shall take effect as of July 1, 2018.
SECTION 71. Section 18 shall take effect on December 31, 2018.
SECTION 72. Sections 39 to 43, inclusive, 49 and 50 shall take effect on January 1, 2019.
Approved, October 23, 2018.