SECTION 156.
Notwithstanding any general or special law to the contrary, the department of revenue may retain and expend an amount equal to the expenses including, but not limited to, expert witness fees, incurred by the department in pursuing litigation or negotiation of potential 1-time tax settlements or judgments for the commonwealth from the amount received from such 1-time tax settlements or judgments with a net value over $1,000,000; provided, however, that the amount retained in each fiscal year shall not exceed $2,000,000. Beginning in calendar year 2013, the amount retained and expended by the department in the previous fiscal year shall be certified by the secretary of administration and finance and submitted to the house and senate committees on ways and means annually not later than July 15.