Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2012

Governor's Budget Recommendation FY 2012

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Department of Revenue




Fiscal Year 2012 Resource Summary ($000)
DEPARTMENT FY2012
Budgetary
Recommendations
FY2012
Federal, Trust,
and ISF
FY2012
Total
Spending
FY2012
Budgetary
Non-Tax Revenue
Department of Revenue 1,046,531 70,418 1,116,949 235,705

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account description amount
DEPARTMENT OF REVENUE 1,116,948,503
Budgetary Direct Appropriations 1,046,530,861
Direct Appropriations
1201-0100 Department of Revenue
For the operation of the department of revenue, including the tax administration division and the audit of certain foreign corporations; provided, that the department may allocate funds to the office of the attorney general for the purpose of the tax prosecution unit; provided further, that the department may charge item 1201-0160 for the costs of personnel and other support expenses provided to the child support enforcement unit; provided further, that notwithstanding section 1 of chapter 31 of the General Laws, seasonal positions funded by this account are positions requiring the services of an incumbent, on either a full-time or less than full-time basis beginning no earlier than December 1 and ending no later than November 30; and provided further, that seasonal positions funded by this account may not be filled by an incumbent for more than 10-months within a 12-month period
80,781,437
1201-0160 Child Support Enforcement Division
For the operation of the child support enforcement division; provided, that the department of revenue may allocate funds to the department of state police, the district courts, the probate and family courts, the district attorneys and other state agencies for the performance of certain child support enforcement activities, and that those agencies are directed to expend the funds for the purposes of this item; 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 to be expended for the grant authority; and provided further, that notwithstanding any general or special law to the contrary, for the purpose of accommodating timing discrepancies between the receipt of revenues and related expenditures, the department may incur expenses and the comptroller may certify for payment amounts not to exceed the lower of the authorization or the most recent revenue estimate, as reported in the state accounting system, for federal incentives and the network in accounts 1201-0161, 1201-0410 and 1201-0412
33,676,820
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
15,000,000
1232-0200 Underground Storage Tank Administrative Review Board
For the Underground Storage Tank Petroleum Cleanup Fund Administrative Review Board established by 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
2,033,299
1233-2000 Tax Abatements for Veterans, Widows, Blind Persons and the Elderly
For the tax abatement program for veterans, widows, blind persons and the elderly; provided, that cities and towns shall be reimbursed for the abatements granted under clauses 17, 22, 22A to 22E inclusive, 37, 37A, 41, 41B, 41C and 41C 1/2 and 52 of section 5 of chapter 59 of the General Laws; provided further that the commonwealth shall reimburse each city or town that accepts clauses 41B, 41C or 41C 1/2 for additional costs incurred in determining eligibility of applicants under these clauses in an amount not to exceed $2 per exemption granted; and provided further, that funds shall be made available from this item for reimbursements to cities and towns for additional exemptions from the motor vehicle excise granted to disabled veterans under the 17th paragraph of section 1 of chapter 60A of the General Laws
25,301,475
1233-2350 Unrestricted General Government Local Aid
For the distribution to cities and towns of the balance of the State Lottery 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 of this act
833,980,293
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
25,270,000

account description amount
Retained Revenues
1201-0130 Additional Auditors Retained Revenue
The department of revenue may expend for the operation of the department an amount not to exceed $23,940,257 from revenues collected by the additional auditors for an enhanced audit program; provided, that those auditors shall 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, obtain the delinquent returns, and collect the delinquent taxes for a prior fiscal year; and provided further, that notwithstanding any general or special law to the contrary, 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
23,940,257
1201-0164 Child Support Enforcement Federal Reimbursement Retained Revenue
The child support enforcement division of the department of revenue may expend for the operation of the division an amount not to exceed $6,547,280 from federal reimbursements; provided, that notwithstanding any general or special law to the contrary, 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 463,428
1201-0109 Access and Visitation - Parent Education Program
For the purposes of a federally funded grant entitled, Access and Visitation - Parent Education Program
222,169
1201-0126 Family Centered Services for Unwed Parents in the IV-D Caseload
For the purposes of a federally funded grant entitled, Family Centered Services for Unwed Parents in the IV-D Caseload
149,511
1201-0128 Developing and Testing a Streamlined Process for Newly Unemployed Obligors
For the purposes of a federally funded grant entitled, Developing and Testing a Streamlined Process for Newly Unemployed Obligors
91,748
account description amount
Trust and Other Spending 69,954,214
1201-0112 Higher Education Student Loan Offset Fund 50,000
1201-0113 Massachusetts United States Olympic Fund 102,133
1201-0133 Tax Collection Services Agreement 1,430,133
1201-0135 Lawrence Overseer Expendable Trust 33,141
1201-0161 Child Support Enforcement Revolving Fund 18,227,896
1201-0350 Implementation of Health Care Reform Bill Expendable Trust 69,330
1201-0410 Child Support Enforcement Trust Fund 13,661,041
1201-0412 Child Support IV-D 549,754
1201-2203 Retained Tax Intercept Fees 421,069
1201-2204 Internal Revenue Service Tax Intercept Fees 329,975
1201-2286 Massachusetts Community Preservation Trust Fund 26,084,233
1201-2448 Clearinghouse Expendable Trust 675,891
1201-2488 Child Support Penalties Account 8,287,118
1231-3573 Division of Local Services Educational Programs 32,500


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