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Budget Summary FY2016

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Department of Revenue
Data Current as of:  8/19/2015





FISCAL YEAR 2016 BUDGET SUMMARY ($000)
ACCOUNT FY2016
Conference
FY2016
Vetoes
FY2016
Overrides
FY2016
GAA
Department of Revenue 94,873 -2,000 2,000 94,873
Additional Auditors Retained Revenue 27,939 0 0 27,939
Child Support Enforcement Division 34,344 0 0 34,344
Child Support Enforcement Federally Reimbursed Retained Revenue 6,547 0 0 6,547
Expert Witnesses and Their Expenses 1,000 0 0 1,000
Sewer Rate Relief Funding 1,100 -1,100 1,100 1,100
Underground Storage Tank Reimbursements 10,000 0 0 10,000
Underground Storage Tank Administrative Review Board 1,348 0 0 1,348
Tax Abatements for Veterans Widows Blind Persons and Elderly 24,038 0 0 24,038
Unrestricted General Government Local Aid 979,797 0 0 979,797
Reimbursement to Cities in Lieu of Taxes on State Owned Land 26,770 0 0 26,770
Chapter 40S Education Payments 250 0 0 250
TOTAL    1,208,006 -3,100 3,100 1,208,006

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account description amount
DEPARTMENT OF REVENUE 1,208,185,400
Direct Appropriations
1201-0100 Department of Revenue
For the operation of the department of revenue, including tax collection administration, audits of certain foreign corporations and the division of local services; provided, that the department may allocate funds to the office of the attorney general for the tax prosecution unit; provided further, that the department may charge the expenses for computer services, including the costs of personnel and other support costs provided to the child support enforcement unit from this item to item 1201-0160, consistent with the costs attributable to said unit; provided further, that the department shall provide to the general court access to the municipal data bank; provided further, that notwithstanding section 1 of chapter 31 of the General Laws, seasonal positions funded by this item shall be positions requiring the services of an incumbent, on either a full-time or less than full-time basis, beginning not earlier than December 1 and ending not later than November 30; and provided further, that seasonal positions funded by this item shall not be filled by an incumbent for more than 10 months within a 12-month period; provided further, that the limitation on refilling positions vacated by early retirement under section 9 of chapter 19 of the acts of 2015 shall not apply to tax administration positions in the department; and provided further, that the department shall expend not less than $2,000,000 to hire 20 full-time equivalent auditors
94,872,929
1201-0160 Child Support Enforcement Division
For the child support enforcement division; provided, that the department may allocate funds appropriated in this item to other state agencies for the performance of certain child support enforcement activities and those agencies may expend the funds for the purposes of this item; provided further, that all such allocations shall be reported annually to the house and senate committees on ways and means upon the allocation of the funds not later than March 1, 2016; provided further, that the federal receipts associated with the child support computer network shall be drawn down at the highest possible rate of reimbursement and deposited into a revolving account to be expended for the network; provided further, that federal receipts associated with child support enforcement grants shall be deposited into a revolving account to be drawn down at the highest possible rate of reimbursement and shall be expended for the grant authority; provided further, that the department shall file an annual report not later than March 1, 2016 with the house and senate committees on ways and means detailing the balance, year-to-date and projected receipts and year-to-date and projected expenditures, by subsidiary, of the child support trust fund established in section 9 of chapter 119A of the General Laws; and provided further, that for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate as reported in the state accounting system for federal incentives and the network in items 1201-0161, 1201-0410 and 1201-0412
34,343,885
1201-0911 Expert Witnesses and Their Expenses
For the costs associated with expert witnesses retained by the department of revenue for the purpose of resolving tax disputes; provided, that expenditures from this item shall be the lesser of $1,000,000 or the amount certified by the secretary of administration and finance under section 156 of chapter 139 of the acts of 2012
1,000,000
1231-1000 Sewer Rate Relief Funding
For the Commonwealth Sewer Rate Relief Fund, established pursuant to section 2Z of chapter 29 of the General Laws
1,100,000
1232-0100 Underground Storage Tank Reimbursements
For underground storage tank reimbursements to parties that have remediated spills of petroleum products under chapter 21J of the General Laws; provided, that any unexpected funds in this item as of the end of fiscal year 2015 shall not revert and shall be made available for the purposes of this item until June 30, 2016; and provided further, that in the prioritization of claims, priority for payment of approved claims shall be given to claimants who own or formerly owned not more than 4 dispensing facilities
10,000,000
1232-0200 Underground Storage Tank Administrative Review Board
For the Underground Storage Tank Petroleum Cleanup Fund Administrative Review Board established in section 8 of chapter 21J of the General Laws and for the administration of the underground storage tank program associated with the implementation of said chapter 21J; provided, that notwithstanding section 4 of said chapter 21J or any other general or special law to the contrary, appropriations made in this item shall be sufficient to cover the administrative expenses of the underground storage tank program; provided further, that the board shall submit to the house and senate committees on ways and means an annual report not later than March 1, 2016 on the status of the underground storage tank program including, but not limited to: (i) the number of municipal grants made for the removal and replacement of underground storage tanks; (ii) the reimbursements for remediated petroleum spills; and (iii) the number of backlog claims; and provided further, that the report shall detail how many tanks are out of compliance with said chapter 21J
1,347,835
1233-2000 Tax Abatements for Veterans Widows Blind Persons and Elderly
For the tax abatement program for certain veterans, widows, blind persons and the elderly; provided, that cities and towns shall be reimbursed for the abatements granted in clauses Seventeenth, Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E, Thirty-seventh, Thirty-seventh A, Forty-first, Forty-first B, Forty-first C, Forty-first C 1/2 and Fifty-second of section 5 of chapter 59 of the General Laws; provided further, that the commonwealth shall reimburse each city or town that accepts said clause Forty-first B or Forty-first C of said section 5 of said chapter 59 for additional costs incurred in determining eligibility of applicants under said clause Forty-first B or Forty-first C of said section 5 of said chapter 59 in an amount not to exceed $2 per exemption granted; and provided further, that funds in this item shall be available for reimbursements to cities and towns for additional exemptions granted from the motor vehicle excise under the seventh paragraph of section 1 of chapter 60A of the General Laws
24,038,075
1233-2350 Unrestricted General Government Local Aid
For the distribution to cities and towns of the balance of the State Lottery and Gaming Fund in accordance with clause (c) of the second paragraph of section 35 of chapter 10 of the General Laws and additional aid to municipalities as provided for in section 3
                General Fund ............... 89.28%
                Gaming Local Aid Fund ............... 10.72%
979,797,001
1233-2400 Reimbursement to Cities in Lieu of Taxes on State Owned Land
For reimbursements to cities and towns in lieu of taxes on state-owned land under sections 13 to 17, inclusive, of chapter 58 of the General Laws
26,770,000
1233-2401 Chapter 40S Education Payments
For reimbursements to qualifying cities and towns for additional educational costs under chapter 40S of the General Laws
250,000

account description amount
Retained Revenues
1201-0130 Additional Auditors Retained Revenue
For the department of revenue, which may expend for the operation of the department not more than $27,938,953 from revenues collected by the additional auditors for an enhanced audit program; provided, that the auditors shall: (i) discover and identify persons who are delinquent either in the filing of a tax return or the payment of a tax due and payable to the commonwealth; (ii) obtain such delinquent returns; and (iii) collect such delinquent taxes for a prior fiscal year; provided further, that for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate as reported in the state accounting system; and provided further, that the department shall submit an annual report not later than March 1, 2016 to the house and senate committees on ways and means that shall include, but not be limited to: (a) the amount of revenue produced from the additional auditors; and (b) the amount of revenue produced by this item in fiscal years 2013, 2014 and 2015
27,938,953
1201-0164 Child Support Enforcement Federally Reimbursed Retained Revenue
For the child support enforcement division; provided, that the division may expend not more than $6,547,280 from the federal reimbursements awarded for personnel and lower subsidiary related expenditures; and provided further, that for the purpose of accommodating timing discrepancies between the receipt of retained revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of this authorization or the most recent revenue estimate as reported in the state accounting system
6,547,280

account description amount
Federal Grant Spending 179,442
1201-0109 State Access and Visitation Program
For the purposes of a federally funded grant entitled, State Access and Visitation Program
179,442

account description amount