This is not the official budget document.

Budget Summary FY2011

Department of Revenue
Data Current as of:  8/6/2010



FISCAL YEAR 2011 BUDGET SUMMARY ($000)
ACCOUNT FY2011
Conference		 FY2011
Vetoes		 FY2011
GAA
Department of Revenue 85,504 -5,034 80,470
Additional Auditors Retained Revenue 18,230 0 18,230
Child Support Enforcement Division 36,693 -466 36,228
Child Support Enforcement Federal Reimbursement Retained Revenue 6,547 0 6,547
Water and Sewer Rate Relief Payments - Local Services Program 500 -500 0
Underground Storage Tank Reimbursements 13,099 0 13,099
Underground Storage Tank Administrative Review Board 1,100 0 1,100
Tax Abatements for Veterans, Widows, Blind Persons and the Elderly 25,301 0 25,301
Unrestricted General Government Local Aid 898,980 0 898,980
Reimbursement to Cities in Lieu of Taxes on State Owned Land 27,270 -2,000 25,270
TOTAL    1,113,226 -8,000 1,105,226

Hide line item language

account description amount
DEPARTMENT OF REVENUE 1,106,396,289
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 and the division of local services; 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 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 account shall be 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 seasonal positions funded by this account shall not be filled by an incumbent for more than 10 months within a 12-month period; provided further, that funds shall be expended for 1-time, nonrecurring grants to stampers related to the implementation of section 7B of chapter 64C of the General Laws and section 3A of chapter 64H of the General Laws; provided further, that the grants shall be awarded to stampers in accordance with regulations and procedures to be developed by the department; provided further, that in awarding these grants, the department shall prioritize these applications from stampers with a principal place of business in the commonwealth; provided further, that in awarding these grants, the department shall prioritize those applications from stampers who have already incurred implementation costs; and provided further that the department shall report to the house and senate committees on ways and means and the joint committee on revenue no later than September 30, 2010, on the regulations and procedures to be used in determining the grant awards



General Fund 95.322%

FMAP Budget Relief Fund 4.678%
 		80,469,544
1201-0160 Child Support Enforcement Division
For child support enforcement; 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 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 the 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 this 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 		36,227,715
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, payment of approved claims shall be as follows: to claimant who owns, or formerly owned, at least 1 but not more than 2 dispensing facilities; then payment to claimant who owns 3 but not more than 5 facilities; then payment to claimant who owns 6 but not more than 9 facilities; then payment to claimant who owns more than 9 facilities; and provided further, that not more than 50 percent of this appropriation shall be allocated to approved claimants prior to January 1, 2011 		13,099,454
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, 2011 		1,100,000
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 under 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 said 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; and provided further, that funds in this item shall be available 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 		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 		898,980,293
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 pursuant to sections 13 to 17, inclusive, of chapter 58 of the General Laws



General Fund 92.666%

FMAP Budget Relief Fund 7.334%
 		25,270,000

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 $18,230,000 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 such 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: (1) the amount of revenue produced from these additional auditors; and (2) the amount of revenue produced by this item in fiscal years 2007, 2008, 2009 and 2010 		18,230,000
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 509,740
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 Plan Services for Unwed Parents in IVD
For the purposes of a federally funded grant entitled, Family Centered Services for Unwed Parents in the IVD Caseload 		149,511
1201-0127 Health Care Medical Support and CSE Reform
For the purposes of a federally funded grant entitled, Health Care-Medical Support in Child Support Enforcement 		38,060
1201-0128 Simplifying the Process for Newly Unemployed
For the purposes of a federally funded grant entitled, CSE Modification Grant 		100,000

account description amount
Trust and Other Spending 660,788
1201-0412 Child Support IV-D 660,788