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| ACCOUNT | FY2009 Conference |
FY2009 Vetoes |
FY2009 Overrides |
FY2009 GAA |
FY2009 Total Spending |
|
|---|---|---|---|---|---|---|
| 1201-0100 | Department of Revenue | 119,073 | 0 | 0 | 119,073 | 113,350 |
| 1201-0101 | Tax Amnesty Program Retained Revenue | 0 | 0 | 0 | 0 | 500 |
| 1201-0118 | Division of Local Services | 6,243 | 0 | 0 | 6,243 | 6,081 |
| 1201-0130 | Additional Auditors Retained Revenue | 16,330 | 0 | 0 | 16,330 | 16,330 |
| 1201-0160 | Child Support Enforcement Division | 52,013 | 0 | 0 | 52,013 | 48,458 |
| 1201-0164 | Child Support Enforcement Federal Reimbursement Retained Revenue | 6,547 | 0 | 0 | 6,547 | 6,547 |
| 1231-1000 | Water and Sewer Rate Relief Payments - Local Services Program | 20,000 | -5,000 | 5,000 | 20,000 | 0 # |
| 1232-0100 | Underground Storage Tank Reimbursements | 18,200 | 0 | 0 | 18,200 | 22,343 |
| 1232-0200 | Underground Storage Tank Administrative Review Board | 1,791 | 0 | 0 | 1,791 | 1,721 |
| 1232-0300 | Underground Storage Tank Municipal Grants | 465 | 0 | 0 | 465 | 264 |
| 1233-2000 | Tax Abatements for Veterans, Widows, Blind Persons and the Elderly | 17,241 | 0 | 0 | 17,241 | 17,241 |
| 1233-2006 | Motor Vehicle Excise Reimbursements to Disabled Veterans | 1,469 | 0 | 0 | 1,469 | 1,469 |
| 1233-2310 | Tax Abatements for the Elderly | 9,890 | 0 | 0 | 9,890 | 9,890 |
| TOTAL | 269,263 | -5,000 | 5,000 | 269,263 | 244,194 | |
# Programs will be absorbed by off-budget sources.
| account | description | amount | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| DEPARTMENT OF REVENUE | 244,193,552 | |||||||||
| Budgetary Direct Appropriations | ||||||||||
| Direct Appropriations | ||||||||||
| 1201-0100 | Department of Revenue
For the operation of the department of revenue, including tax collection administration and audits of certain foreign corporations; provided, that the department may allocate an amount not to exceed $250,000 to the office of the attorney general for the purpose of the tax prosecution unit; provided further, that the department may charge the expenses for computer services, including the cost 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 maintain regional offices in the cities of Springfield, Pittsfield, Fall River, and Worcester and in the Hyannis section of the town of Barnstable; 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 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; provided further, that the department shall conduct a review of revenue generating and cost saving proposal, including, but not limited to (a) the use of affinity credit cards in the Commonwealth; and (b) establishing a single point of contact to coordinate federal financial assistance; provided further, that the results of said review shall be reported to the secretary of administration and finance and the house and senate committees on ways and means no later than February 1, 2009; 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; provided further, that the department shall conduct a pilot public awareness and education outreach campaign about state and local tax credits, deductions, deferrals and exemptions and other tax information available to persons age 65 and over including, but not limited to, section 6 of chapter 62 and section 5 of chapter 59 of the General Laws; provided further, that the department shall work in conjunction with the executive office of elder affairs in disseminating information and conducting the campaign; provided further, that the department shall conduct the campaign from July 1, 2008, to April 15, 2009, inclusive, and shall report their efforts to the house and senate committee on ways and means and the joint committee on elder affairs not later than May 15, 2009; and provided further, that the department shall also file an interim report to the house and senate committee on ways and means and the joint committee on elder affairs not later than January 1, 2009
|
113,350,328 | ||||||||
| 1201-0118 | Division of Local Services
For the operation of the division of local services |
6,080,714 | ||||||||
| 1201-0160 | Child Support Enforcement Division
For the child support enforcement unit; provided, that the department may allocate funds appropriated herein 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 may expend the funds for the purposes of this item; provided further, that all such allocations shall be reported quarterly to the house and senate committees on ways and means upon the allocation of said funds; 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; provided further, that the department shall file quarterly reports 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 pursuant to section 9 of chapter 119A of the General Laws; 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 the 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 said network in accounts 1201-0161, 1201-0410 and 1201-0412; |
48,457,630 | ||||||||
| 1231-1000 | Water and Sewer Rate Relief Payments - Local Services Program
For the Commonwealth Sewer Rate Relief Fund, established in section 2Z of chapter 29 of the General Laws; provided, that the Massachusetts Water Resources Authority shall submit a report to the house and senate committees on ways means and the secretary of administration and finance no later than October 1, 2008 that shall include, but not be limited to, the following: (a) an analysis of the options for reducing operating costs of the authority; (b) the use of contracts with private entities for the operation and maintenance of facilities owned or operated by the authority; and (c) the cost savings and any legislation necessary to effectuate the proposed recommendations of the report |
0 | ||||||||
| 1232-0100 | Underground Storage Tank Reimbursements
For underground storage tank reimbursements to parties that have remediated spills of petroleum products pursuant to chapter 21J of the General Laws; provided, that in the prioritization of claims, consideration shall be given to claimants who own not more than 2 dispensing facilities |
22,342,844 | ||||||||
| 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; provided further, that the board shall submit to the house and senate committees on ways and means a report on the status of the underground storage program, including, but not limited to, the number of municipal grants made for the removal and replacement of underground storage tanks and the reimbursements for remediated petroleum spills; provided further, that the report shall detail how many tanks are out of compliance with said chapter 21J; and provided further, that the report shall be submitted not later than February 16, 2009 |
1,720,942 | ||||||||
| 1232-0300 | Underground Storage Tank Municipal Grants
For underground storage tank municipal grants to remove and replace the tanks pursuant to section 2 of chapter 21J of the General Laws and section 37A of chapter 148 of the General Laws |
263,814 | ||||||||
| 1233-2000 | Tax Abatements for Veterans, Widows, Blind Persons and the 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 pursuant to clauses Seventeenth, Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second D, Twenty-second E, Thirty-seventh, Thirty-seventh A and Fifty-second of section 5 of chapter 59 of the General Laws |
17,241,130 | ||||||||
| 1233-2006 | Motor Vehicle Excise Reimbursements to Disabled Veterans
For reimbursements to cities and towns for additional exemptions from the motor vehicle excise granted pursuant to the seventh paragraph of section 1 of chapter 60A of the General Laws, as amended by sections 13 to 14 of chapter 260 of the acts of 2006 |
1,468,525 | ||||||||
| 1233-2310 | Tax Abatements for the Elderly
For reimbursing cities and towns for taxes abated pursuant to the clauses Forty-first, Forty-first B and Forty-first C of section 5 of chapter 59 of the General Laws; provided, that the commonwealth shall reimburse each city or town that accepts said clause Forty-first B or clause Forty-first C for additional costs incurred in determining eligibility of applicants under those clauses in an amount not to exceed $2 per exemption granted |
9,890,345 | ||||||||
| account | description | amount |
|---|---|---|
| Retained Revenues | ||
| 1201-0101 | Tax Amnesty Program Retained Revenue
|
500,000 |
| 1201-0130 | Additional Auditors Retained Revenue
The department of revenue may expend for the operation of the department an amount not to exceed $16,330,000 from revenues collected by the additional auditors for an enhanced audit program; provided, that the auditors shall: (1) 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; (2) obtain said delinquent returns; and (3) collect such delinquent taxes for a prior fiscal year; 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; and provided further, that the department shall submit quarterly reports to the house and senate committees on ways and means that shall include, but not be limited to, the following: the amount of revenue produced from these additional auditors; and the amount of revenue produced by this item in fiscal years 2005, 2006, 2007, and 2008 |
16,330,000 |
| 1201-0164 | Child Support Enforcement Federal Reimbursement Retained Revenue
For the child support enforcement division; provided, that the division may expend revenues in an amount not to exceed $6,547,280 from the federal reimbursements awarded for personnel and lower subsidiary related expenditures; 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 the 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 | 232,169 | |
| 1201-0104 | Joint Federal/State Motor Fuel Tax Compliance Project
For the purposes of a federally funded grant entitled, Joint Federal-State Motor Fuel Tax Compliance Project |
10,000 |
| 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 |
| account | description | amount |
|---|---|---|
| Trust and Other Spending | 179,667 | |
| 1201-0412 | Child Support Title IV-D Payments | 179,667 |