")}.ReactTable ::-webkit-scrollbar-button:end:increment:hover{background-image:url("data:image/svg+xml;utf8, ")}.ReactTable ::-webkit-scrollbar-button:start:decrement{background-image:url("data:image/svg+xml;utf8, ")}.ReactTable ::-webkit-scrollbar-button:start:decrement:hover{background-image:url("data:image/svg+xml;utf8, ")}.ma__tree-table .nested{margin-top:0;padding:3px 4px 3px 30px;font-size:.85em!important;border-top:1px solid rgba(0,0,0,.05)}.ma__tree-table .rt-tfoot,.ma__tree-table .rt-thead,.ma__tree-table .rt-tr,.ma__tree-table .rt-tr-group{-ms-flex:0 0 auto;flex:0 0 auto}.ma__tree-table .rt-td,.ma__tree-table .rt-th{-ms-flex-item-align:center;align-self:center;-ms-flex:0 1 100%;flex:0 1 100%;min-width:0;padding:3px 4px;white-space:normal!important;overflow:hidden}.ma__tree-table .rt-thead .rt-th{font-size:1rem;font-weight:400}.ma__tree-table .rt-resizable-header.-hidden{width:0;padding:5px!important;-ms-flex:0 0;flex:0 0}.ma__tree-table .rt-resizer--treetable{display:none}.ma__tree-table .rt-tbody{overflow-x:hidden!important;width:100%;display:inline-table;-ms-flex:0 0 auto!important;flex:0 0 auto!important}.ma__tree-table .rt-thead .-header{box-shadow:none}.ma__tree-table .rt-thead .rt-tr{display:-ms-flexbox;display:flex}.ma__tree-table .rt-tfoot .hidden,.ma__tree-table .rt-tr-group-child .rt-td.pivot-row.rt-expandable{width:0;-ms-flex:0 0;flex:0 0;margin-left:5px}.ma__tree-table .pivot-row{width:100%}.ma__tree-table .pivot-row div{display:-ms-inline-flexbox!important;display:inline-flex!important;width:100%}.ma__tree-table .pivot-row div .pivot-value span{width:100%;font-family:Courier Prime,monospace}.ma__tree-table .pivot-row div .pivot-name{margin-right:85px}.ma__tree-table .pivot-row .rt-expander{width:0}.ma__tree-table .pivot-row .rt-expander:after{left:5px}.ma__tree-table .pivot-row.hidden{width:0;-ms-flex:0 0;flex:0 0}.ma__tree-table .no-children{display:none}.ma__tree-table.ma__tree-table--1 .level-0{font-weight:500;font-size:1em;color:#14558f;background:#e7eef4}.ma__tree-table.ma__tree-table--1 .level-0 .rt-expander:after{border-color:#8aaac7}.ma__tree-table.ma__tree-table--2 .level-0{font-weight:700;font-size:1.1em;color:#fff;background:rgba(20,85,143,.95)}.ma__tree-table.ma__tree-table--2 .level-0 .rt-expander:after{border-color:#fff}.ma__tree-table.ma__tree-table--2 .level-1{font-weight:500;font-size:1em;color:#14558f;background:#e7eef4}.ma__tree-table.ma__tree-table--2 .level-1 .rt-expander:after{border-color:#8aaac7}.ma__tree-table .level-0{border-bottom:1px solid #dcdcdc}.ma__tree-table .level-0 .rt-expander{margin-right:10px;border:none;background:transparent}.ma__tree-table .level-0 .rt-expander:after{top:45%;border:3px solid;border-top:none;border-left:none;content:"";display:inline-block;vertical-align:middle;height:8px;width:8px;-webkit-transform-origin:75% 75%;transform-origin:75% 75%;-webkit-transform:translateY(-45%) rotate(45deg);transform:translateY(-45%) rotate(45deg);-webkit-transition:all .2s;transition:all .2s}.ma__tree-table .level-0 .rt-expander.-open:after{-webkit-transform:translateY(-70%) rotate(-135deg);transform:translateY(-70%) rotate(-135deg)}.ma__tree-table .level-1{border-bottom:1px solid #dcdcdc}.ma__tree-table .level-1 .rt-expander{margin-right:10px;border:none;background:transparent}.ma__tree-table .level-1 .rt-expander:after{top:45%;border:3px solid;border-top:none;border-left:none;content:"";display:inline-block;vertical-align:middle;height:8px;width:8px;-webkit-transform-origin:75% 75%;transform-origin:75% 75%;-webkit-transform:translateY(-45%) rotate(45deg);transform:translateY(-45%) rotate(45deg);-webkit-transition:all .2s;transition:all .2s}.ma__tree-table .level-1 .rt-expander.-open:after{-webkit-transform:translateY(-70%) rotate(-135deg);transform:translateY(-70%) rotate(-135deg)}.ma__tree-table .level-2{border-bottom:1px solid #dcdcdc}.ma__tree-table .level-2 .rt-expander{margin-right:10px;border:none;background:transparent}.ma__tree-table .level-2 .rt-expander:after{top:45%;border:3px solid;border-top:none;border-left:none;content:"";display:inline-block;vertical-align:middle;height:8px;width:8px;-webkit-transform-origin:75% 75%;transform-origin:75% 75%;-webkit-transform:translateY(-45%) rotate(45deg);transform:translateY(-45%) rotate(45deg);-webkit-transition:all .2s;transition:all .2s}.ma__tree-table .level-2 .rt-expander.-open:after{-webkit-transform:translateY(-70%) rotate(-135deg);transform:translateY(-70%) rotate(-135deg)}.ma__tree-table .level-3{border-bottom:1px solid #dcdcdc}.ma__tree-table .level-3 .rt-expander{margin-right:10px;border:none;background:transparent}.ma__tree-table .level-3 .rt-expander:after{top:45%;border:3px solid;border-top:none;border-left:none;content:"";display:inline-block;vertical-align:middle;height:8px;width:8px;-webkit-transform-origin:75% 75%;transform-origin:75% 75%;-webkit-transform:translateY(-45%) rotate(45deg);transform:translateY(-45%) rotate(45deg);-webkit-transition:all .2s;transition:all .2s}.ma__tree-table .level-3 .rt-expander.-open:after{-webkit-transform:translateY(-70%) rotate(-135deg);transform:translateY(-70%) rotate(-135deg)}.ma__expandable-section{color:#14558f;font-weight:500;background-color:transparent;border:none;border-bottom:3px solid transparent;padding:10px 3px 1px 0;-webkit-transition:border .4s ease;transition:border .4s ease;font-size:.9rem}.ma__expandable-section:after{margin-left:.3em;margin-top:.3em;opacity:.5;border:3px solid;border-top:none;border-left:none;content:"";display:inline-block;vertical-align:middle;height:8px;width:8px;-webkit-transform-origin:75% 75%;transform-origin:75% 75%;-webkit-transform:translateY(-45%) rotate(45deg);transform:translateY(-45%) rotate(45deg);-webkit-transition:all .2s;transition:all .2s}.ma__expandable-section.open:after{-webkit-transform:translateY(-70%) rotate(-135deg);transform:translateY(-70%) rotate(-135deg)}.ma__button.ma__button--small{text-transform:capitalize;letter-spacing:.02em;margin:0 5px}.ma__teaser-listing__container .ma__teaser-listing__items:last-child{margin-bottom:20px}.ma__teaser-listing__container .ma__teaser-listing__item:after{bottom:-10px}.ma__teaser-listing__container .ma__teaser-listing__item:nth-child(n+3){margin-top:30px}.ma__teaser-listing__container .ma__teaser-listing__3-col-grid{margin-top:0}.ma__teaser-listing__container .ma__teaser-listing__3-col-grid .ma__teaser-listing__item:nth-child(n+2){margin-top:30px}@media (min-width:621px){.ma__teaser-listing__container .ma__teaser-listing__3-col-grid .ma__teaser-listing__item:first-child{margin-top:30px}}@media (min-width:911px){.ma__teaser-listing__container .ma__teaser-listing__3-col-grid{-ms-flex:1 0 auto;flex:1 0 auto;display:-ms-inline-flexbox;display:inline-flex;-ms-flex-flow:row wrap;flex-flow:row wrap;box-sizing:border-box;width:100%}.ma__teaser-listing__container .ma__teaser-listing__3-col-grid .ma__teaser-listing__item{display:-ms-flexbox;display:flex;-ms-flex:0 0 auto;flex:0 0 auto;width:33%}}.ma__teaser-listing__container .ma__teaser-listing__featured-items+.ma__teaser-listing__item:nth-child(n+2){padding-top:0}.ma__teaser-listing__container .stacked{text-align:center}.ma__teaser-listing__container .side-by-side .ma__general-teaser,.ma__teaser-listing__container .stacked .ma__general-teaser{padding-top:20px}.ma__timeline-item{display:-ms-flexbox;display:flex;position:relative;margin:10px 0;width:50%}@media only screen and (max-width:910px){.ma__timeline-item{text-align:center;-ms-flex-align:center;align-items:center}.ma__timeline-item-content{max-width:100%}.ma__timeline-item-content__tag{width:calc(100% - 10px);text-align:center}.ma__timeline-item-content__time{margin-top:20px}.ma__timeline-item-content__link{text-decoration:underline}.ma__timeline-item-content__link:after{display:none}}.ma__timeline-item-content{background-color:#fff;display:-ms-flexbox;display:flex;-ms-flex-direction:column;flex-direction:column;position:relative;-ms-flex:1 1 100%;flex:1 1 100%}.ma__timeline-item-content--incomplete{color:#707070}.ma__timeline-item-content__tag{color:#fff;font-size:12px;font-weight:700;top:5px;left:5px;letter-spacing:1px;padding:5px;position:absolute;text-transform:uppercase}.ma__timeline-item-content__circle{background-color:#dcdcdc;border:3px solid #dcdcdc;border-radius:50%;position:absolute;top:6px;right:-40px;width:20px;height:20px;z-index:10}.ma__timeline-item-content__circle--complete{border-color:#388557;background-color:#fff}.ma__timeline-item-content__circle--complete svg{position:absolute;right:-2px;bottom:-1px}.ma__timeline-item-content__time{color:#777;font-size:12px;font-weight:700}.ma__timeline-item-content__header{font-weight:700;margin-bottom:0;width:100%}.ma__timeline-item-content__details{margin-top:.5rem;margin-bottom:.25rem;font-size:20px;line-height:20px;width:100%}.ma__timeline-item-content__link{font-size:14px;font-weight:700}.ma__timeline-container{display:-ms-flexbox;display:flex;-ms-flex-direction:column;flex-direction:column;position:relative;margin-bottom:1rem;margin-left:10px}.ma__timeline-container:after{background-color:#dcdcdc;content:"";position:absolute;left:calc(50% - 2px);width:2px;height:calc(100% - 40px);top:20px}.ma__timeline-container--right:after{left:5px}.ma__timeline-container--right .ma__timeline-item{-ms-flex-item-align:end;align-self:flex-end;-ms-flex-pack:start;justify-content:flex-start;padding-left:30px;padding-right:0;width:calc(100% - 5px)}.ma__timeline-container--right .ma__timeline-item-content{text-align:left;-ms-flex-align:start;align-items:flex-start}.ma__timeline-container--right .ma__timeline-item-content:after{right:auto;left:-7.5px}.ma__timeline-container--right .ma__timeline-item-content__circle{right:auto;left:-40px}.ma__timeline-container--right .ma__timeline-item-content__tag{left:auto;right:5px}.ma__timeline-container--right .ma__timeline-item-content__details{margin-left:15px}.ma__timeline-container--left .ma__timeline-item{-ms-flex-pack:end;justify-content:flex-end;padding-right:30px;width:calc(100% - 5px)}.ma__timeline-container--left .ma__timeline-item-content{-ms-flex-align:end;align-items:flex-end;text-align:right}.ma__timeline-container--left .ma__timeline-item-content__details{margin-right:15px}.ma__timeline-container--left:after{left:calc(100% - 5px)}.ma__timeline-container--center .ma__timeline-item{-ms-flex-pack:end;justify-content:flex-end;padding-right:30px}.ma__timeline-container--center .ma__timeline-item-content{-ms-flex-align:end;align-items:flex-end;text-align:right}.ma__timeline-container--center .ma__timeline-item:nth-child(odd){-ms-flex-item-align:end;align-self:flex-end;-ms-flex-pack:start;justify-content:flex-start;padding-left:30px;padding-right:0}.ma__timeline-container--center .ma__timeline-item:nth-child(odd) .ma__timeline-item-content{text-align:left;-ms-flex-align:start;align-items:flex-start}.ma__timeline-container--center .ma__timeline-item:nth-child(odd) .ma__timeline-item-content:after{right:auto;left:-7.5px}.ma__timeline-container--center .ma__timeline-item:nth-child(odd) .ma__timeline-item-content__tag{left:auto;right:5px}.ma__timeline-container--center .ma__timeline-item:nth-child(odd) .ma__timeline-item-content__circle{right:auto;left:-40px}.ma__input-wrapper{display:-ms-flexbox;display:flex;-ms-flex:1 1 auto;flex:1 1 auto;width:100%;-ms-flex-pack:center;justify-content:center;margin-bottom:40px}.ma__input-wrapper .ma__input-email{width:100%;max-width:550px}.ma__input-wrapper .ma__input-email::-webkit-input-placeholder{color:#707070}.ma__input-wrapper .ma__input-email::-moz-placeholder{color:#707070}.ma__input-wrapper .ma__input-email:-ms-input-placeholder{color:#707070}.ma__input-wrapper .ma__input-email::-ms-input-placeholder{color:#707070}.ma__input-wrapper .ma__input-email::placeholder{color:#707070}.ma__input-wrapper .ma__button-email{margin-left:0;min-width:-webkit-fit-content;min-width:-moz-fit-content;min-width:fit-content}@media (max-width:840px){.ma__emergency-alerts{top:0}}.ma__emergency-alerts .ma__decorative-link a{border-bottom:1px solid hsla(0,0%,100%,.5)}.ma__emergency-alerts .ma__decorative-link a:hover{border-bottom-width:3px}.ma__emergency-alerts--c-warning .ma__decorative-link a{border-bottom:1px solid rgba(20,20,20,.5)}.ma__emergency-alerts--c-warning .ma__decorative-link a:hover{border-bottom-width:3px}html{box-sizing:border-box}*,:after,:before{box-sizing:inherit}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-light-webfont-1bdd631c9ade71761fb9d1b83eab4949.eot);src:url(/govbudget/fy21/static/texta-light-webfont-1bdd631c9ade71761fb9d1b83eab4949.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-light-webfont-a8fdb83d1a10a25aa5e9402a119295a5.woff2) format("woff2"),url(/govbudget/fy21/static/texta-light-webfont-f8cd303cb292e669e4bdd6c7766263d1.woff) format("woff"),url(/govbudget/fy21/static/texta-light-webfont-b0bedb04d94ce65094fad0f2c2b166bb.ttf) format("truetype"),url(/govbudget/fy21/static/texta-light-webfont-ea726cdb6424cf52c1a4e270ede480d7.svg#open_sansregular) format("svg");font-weight:300;font-style:normal;font-display:fallback}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-lightitalic-webfont-1432fbc02fcf2fe2d84df124cd2b924c.eot);src:url(/govbudget/fy21/static/texta-lightitalic-webfont-1432fbc02fcf2fe2d84df124cd2b924c.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-lightitalic-webfont-651f2728d4e1e473ec090545fbbedf4e.woff2) format("woff2"),url(/govbudget/fy21/static/texta-lightitalic-webfont-2b0cfff725a3cb1763a743ec2e5fe7c8.woff) format("woff"),url(/govbudget/fy21/static/texta-lightitalic-webfont-1e89922acf535fd8994c388d5a27baf4.ttf) format("truetype"),url(/govbudget/fy21/static/texta-lightitalic-webfont-dc6ae511ae361ea727259ba86a39e290.svg#open_sansregular) format("svg");font-weight:300;font-style:italic;font-display:fallback}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-book-webfont-eb5ef3a8616a39a1ec8402bb267e00e5.eot);src:url(/govbudget/fy21/static/texta-book-webfont-eb5ef3a8616a39a1ec8402bb267e00e5.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-book-webfont-b37b9c33e4384d7afb9145d58744c9eb.woff2) format("woff2"),url(/govbudget/fy21/static/texta-book-webfont-44bcd60d88b068ef166f0941e35f0f7b.woff) format("woff"),url(/govbudget/fy21/static/texta-book-webfont-95bb82d5550215df8e84cedde679f090.ttf) format("truetype"),url(/govbudget/fy21/static/texta-book-webfont-25ec0f7fbf16c9b971576f7a634ac755.svg#open_sansregular) format("svg");font-weight:400;font-style:normal}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-bookitalic-webfont-a9614cdf94234d2f77a4a297723f1b75.eot);src:url(/govbudget/fy21/static/texta-bookitalic-webfont-a9614cdf94234d2f77a4a297723f1b75.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-bookitalic-webfont-592d6392923cd7fbd075d1b26104ac45.woff2) format("woff2"),url(/govbudget/fy21/static/texta-bookitalic-webfont-faa65d622c8aa03e7dcc14cd2a7b2bbf.woff) format("woff"),url(/govbudget/fy21/static/texta-bookitalic-webfont-e37420938cdf191844f9a0a4310b927f.ttf) format("truetype"),url(/govbudget/fy21/static/texta-bookitalic-webfont-eb35f8ffcd81eb4d427e462a12a26d19.svg#open_sansregular) format("svg");font-weight:400;font-style:italic;font-display:fallback}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-medium-webfont-66374817a563dad74b1670ff34a08b91.eot);src:url(/govbudget/fy21/static/texta-medium-webfont-66374817a563dad74b1670ff34a08b91.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-medium-webfont-6132b3560c4b4c92ea02bedd60feb349.woff2) format("woff2"),url(/govbudget/fy21/static/texta-medium-webfont-2364af75ea2817e10463372afbdca2b0.woff) format("woff"),url(/govbudget/fy21/static/texta-medium-webfont-b8e73015aaca52dd790bebb1f0879c60.ttf) format("truetype"),url(/govbudget/fy21/static/texta-medium-webfont-fa4b6ca592b09cbdfb1344111265471e.svg#open_sansregular) format("svg");font-weight:500;font-style:normal}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-mediumitalic-webfont-5fa178e4167f7dd3fcf04ab16de679d5.eot);src:url(/govbudget/fy21/static/texta-mediumitalic-webfont-5fa178e4167f7dd3fcf04ab16de679d5.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-mediumitalic-webfont-b5676a97cb9576360b9afb5fc990a34e.woff2) format("woff2"),url(/govbudget/fy21/static/texta-mediumitalic-webfont-35aca27f655a01133a62fc7c48f55e5f.woff) format("woff"),url(/govbudget/fy21/static/texta-mediumitalic-webfont-bf91e4b659517dae077dfe3278ae29e2.ttf) format("truetype"),url(/govbudget/fy21/static/texta-mediumitalic-webfont-d270d48023ad7ff3845b06544438c1ee.svg#open_sansregular) format("svg");font-weight:500;font-style:italic;font-display:fallback}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-bold-webfont-c381e5b54ed78935f48292daae07d3bf.eot);src:url(/govbudget/fy21/static/texta-bold-webfont-c381e5b54ed78935f48292daae07d3bf.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-bold-webfont-71354e3f068c899c0666482595b6699f.woff2) format("woff2"),url(/govbudget/fy21/static/texta-bold-webfont-d7fa6ce1d4256487ef16d3a89917a283.woff) format("woff"),url(/govbudget/fy21/static/texta-bold-webfont-ae12677b9935ed6e457dae5eaa35bce0.ttf) format("truetype"),url(/govbudget/fy21/static/texta-bold-webfont-e54a76d3a4b34ba7c2903eb1db754329.svg#open_sansregular) format("svg");font-weight:700;font-style:normal;font-display:fallback}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-bolditalic-webfont-98d949a237f0f00585f8da9ad5e5e248.eot);src:url(/govbudget/fy21/static/texta-bolditalic-webfont-98d949a237f0f00585f8da9ad5e5e248.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-bolditalic-webfont-df84acb0100e4a430ee460a9c4aa6241.woff2) format("woff2"),url(/govbudget/fy21/static/texta-bolditalic-webfont-d9b548acac96021c4cdcb49c58743618.woff) format("woff"),url(/govbudget/fy21/static/texta-bolditalic-webfont-9f51c2cfe5aec41046a98f05966bfc09.ttf) format("truetype"),url(/govbudget/fy21/static/texta-bolditalic-webfont-94167024ad7addcbd0071fed90d52455.svg#open_sansregular) format("svg");font-weight:700;font-style:italic;font-display:fallback}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-black-webfont-b8a145fc61b1d8161b3fc279912d0d96.eot);src:url(/govbudget/fy21/static/texta-black-webfont-b8a145fc61b1d8161b3fc279912d0d96.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-black-webfont-c2909200d32a675186f9196aa7b69f94.woff2) format("woff2"),url(/govbudget/fy21/static/texta-black-webfont-9656cb501dae8a2db73209f6ad7c6f5d.woff) format("woff"),url(/govbudget/fy21/static/texta-black-webfont-b194c3d64d58c0e5d067a586c9e06f7f.ttf) format("truetype"),url(/govbudget/fy21/static/texta-black-webfont-1ad92c17b5adfa25a4fd8a6840c8b6c5.svg#open_sansregular) format("svg");font-weight:800;font-style:normal;font-display:fallback}@font-face{font-family:Texta;src:url(/govbudget/fy21/static/texta-blackitalic-webfont-347218332cd002d4052f2d821bf34786.eot);src:url(/govbudget/fy21/static/texta-blackitalic-webfont-347218332cd002d4052f2d821bf34786.eot?#iefix) format("embedded-opentype"),url(/govbudget/fy21/static/texta-blackitalic-webfont-1ab6d0ce2a2efc2d6d324addf3999253.woff2) format("woff2"),url(/govbudget/fy21/static/texta-blackitalic-webfont-2db26ddeeee3c3fa2e2d77cfd741977b.woff) format("woff"),url(/govbudget/fy21/static/texta-blackitalic-webfont-21e912b0b89e2b9300efd4696f91e810.ttf) format("truetype"),url(/govbudget/fy21/static/texta-blackitalic-webfont-88c1e3d4d4125058fc9b16f4b74e0055.svg#open_sansregular) format("svg");font-weight:800;font-style:italic;font-display:fallback}*{-webkit-font-smoothing:antialiased;-moz-osx-font-smoothing:grayscale}html{font-size:14.5px}@media (min-width:621px){html{font-size:16px}}body{font-family:Texta,Helvetica,Arial,"sans-serif"}a{-webkit-transition:all .4s ease;transition:all .4s ease;font-weight:700}img{height:auto;max-width:100%}svg{overflow:hidden}ol,p,ul{margin-top:0}p{margin-bottom:1rem}ol ul,ul ul{list-style-type:circle;padding-left:30px;margin-bottom:1em}ol{list-style-type:decimal}ol ol{list-style-type:lower-alpha}ol ol ol{list-style-type:lower-roman}ol ol ol ol{list-style-type:decimal}ol ol ol ol ol{list-style-type:lower-alpha}ol ol ol ol ol ol{list-style-type:lower-roman}ol ol ol ol ol ol ol{list-style-type:decimal}ol ol ol ol ol ol ol ol{list-style-type:lower-alpha}ol ol ol ol ol ol ol ol ol{list-style-type:lower-roman}ol ol ol ol ol ol ol ol ol ol{list-style-type:decimal}h1{margin-top:0;color:#141414;font-weight:700;line-height:1.07}@media (min-width:781px){h1{font-size:3.25rem}}@media (min-width:1201px){h1{font-size:3.5rem}}h2{margin-top:0;color:#141414;font-weight:700;font-size:2.25rem;line-height:1.2;margin-bottom:1rem}@media (min-width:781px){h2{font-size:2.5rem}}@media (min-width:1201px){h2{font-size:2.75rem}}h3{margin-top:0;color:#141414;font-weight:700;font-size:2rem;line-height:1.2;margin-bottom:.75em}@media (min-width:621px){h3{margin-bottom:1em}}h4{font-size:1.813rem;line-height:1.2}h4,h5{margin-top:0;color:#141414;font-weight:700}h5{font-size:1.625rem;line-height:1.3;margin-bottom:.5em}h6{margin-top:0;color:#141414;font-weight:700;font-size:1.375rem;line-height:1.4;margin-bottom:.25em}.ma__visually-hidden,.visually-hidden{position:absolute;overflow:hidden;clip:rect(0 0 0 0);height:1px;width:1px;margin:-1px;padding:0;border:0}.scroll-disabled{height:100vh;overflow:hidden}div[tabindex="-1"]:focus,h1[tabindex="-1"]:focus,h2[tabindex="-1"]:focus,h3[tabindex="-1"]:focus,h4[tabindex="-1"]:focus,main[tabindex="-1"]:focus,p[tabindex="-1"]:focus{outline:none}b,strong{font-weight:700}.main-content:after,.post-content:after,.pre-content:after{clear:both;content:"";display:block}.main-content{margin-bottom:45px}@media (min-width:911px){.main-content{margin-bottom:60px}}.main-content--two{margin-right:auto;margin-left:auto;max-width:1320px;padding-left:20px;padding-right:20px}@media (min-width:781px){.main-content--two{padding-left:30px;padding-right:30px}}@media (min-width:911px){.main-content--two{padding-left:40px;padding-right:40px}}.page-content{position:relative}@media (min-width:911px){.main-content--two .page-content{float:left;padding-right:85px;width:calc(100% - 295px)}}@media (min-width:1201px){.main-content--two .page-content{padding-right:125px}}.page-content>:last-child{margin-bottom:0}.main-content--two .page-content>*{margin-top:30px}@media (min-width:621px){.main-content--two .page-content>*{margin-top:45px}}.main-content--two .page-content>:first-child{margin-top:0}.main-content--full .page-content>*{margin-top:40px}@media (min-width:621px){.main-content--full .page-content>*{margin-top:60px}}@media (min-width:781px){.main-content--full .page-content>*{margin-top:70px}}@media (min-width:911px){.main-content--full .page-content>*{margin-top:90px}}.main-content--full .page-content>:first-child{margin-top:0}.post-content>*{margin-top:30px}@media (min-width:621px){.post-content>*{margin-top:45px}}.post-content>:first-child{margin-top:0}@media (min-width:911px){.sidebar{float:left;width:295px}}.sidebar>*{margin-top:40px}@media (min-width:621px){.sidebar>*{margin-top:65px}}.sidebar>:first-child{margin-top:0}.page-content+.sidebar{padding-top:40px}@media (min-width:621px){.page-content+.sidebar{padding-top:65px}}@media (min-width:911px){.page-content+.sidebar{padding-top:0}}.main-content--reversed .page-content{padding-bottom:0;padding-right:0}@media (min-width:911px){.main-content--reversed .page-content{float:left;padding-left:20px;width:calc(100% - 370px)}}@media (min-width:1201px){.main-content--reversed .page-content{padding-left:50px}}.main-content--reversed .sidebar{padding-bottom:45px}@media (min-width:911px){.main-content--reversed .sidebar{float:left;padding-bottom:0;width:370px}}.stacked-row-content{position:relative}.ma__narrow-template--blue:before{background-color:rgba(20,85,143,.15)}.ma__narrow-template--green:before{background-color:rgba(56,133,87,.15)}.ma__narrow-template--yellow:before{background-color:rgba(246,197,27,.15)}@media print{*{box-shadow:none!important;-webkit-transition:none!important;transition:none!important;-webkit-transform:none!important;transform:none!important}html{font-size:13px}body{color:#141414!important}.main-content--full .page-content>*,.main-content--two .page-content>*{margin-top:0}.ma__stacked-row__section~.ma__stacked-row__section{border-width:0}.ma__page-header__content{padding:20px 0}.ma__action-activities__image,.ma__action-activities__link,.ma__action-finder__see-all-container,.ma__action-header__divider,.ma__banner-carousel,.ma__callout-stats,.ma__callout-time__icon,.ma__content-eyebrow__tags,.ma__download-link__icon,.ma__fixed-feedback-button,.ma__floating-action,.ma__footer,.ma__header__nav,.ma__header__search,.ma__illustrated-header__image,.ma__jump-links,.ma__location-listing__filters,.ma__page-banner--small .ma__page-banner__icon,.ma__page-banner__icon,.ma__page-flipper,.ma__page-header__tags,.ma__pagination,.ma__quick-actions,.ma__sidebar-widget__more,.ma__sticky-toc__stuck,.ma__toc--overlay,.ma__video,.ma__wait-time,.messages--error,.post-content #feedback,[aria-hidden=true]{display:none!important}a:after{content:" (" attr(href) ")";font-size:.8em;font-weight:400;width:100%;white-space:nowrap}.main-content:after,.post-content:after,.pre-content:after{display:none;clear:none}.is-front .ma__page-intro__sub-title,.is-front .ma__search-banner__form,.is-front .ma__search-banner__image-credit,.is-front .ma__search-banner__links{display:none!important}.is-front .ma__page-title{color:#141414!important}.is-front .ma__search-banner{min-height:0;padding:0}.is-front article img{display:none}.ma__organization-navigation{display:none!important}.sidebar--colored .ma__comp-heading{padding-left:0;margin-left:0;color:#141414!important}.ma__location-listing__map,.ma__location-listing__results{width:100%;min-height:0}.ma__location-banner__map{float:none;width:100%}.ma__google-map{display:inline!important;width:90vw!important;margin:0 auto}.ma__location-banner__image{width:100%;background-repeat:no-repeat;background-size:cover;-webkit-print-color-adjust:exact}.ma__relationship-indicators{display:none!important}.ma__page-banner{margin-bottom:0;margin-top:0!important;padding:0;min-height:0;height:auto}.ma__page-banner.ma__page-banner--overlay{height:auto}.ma__page-banner .ma__page-banner__container{min-height:0}.ma__page-banner .ma__page-banner__content-wrapper,.ma__page-banner .ma__page-banner__description,.ma__page-banner .ma__page-banner__title{width:100%;color:#141414;padding:0}.ma__page-banner .ma__page-banner__image{display:none;height:0;position:unset}.ma__page-banner .ma__page-banner__content{padding:0;margin:0;position:relative;max-width:none;width:100%;height:auto;top:0;max-width:none!important;color:#141414}.ma__page-banner .ma__page-banner__content:before{display:none}.ma__page-banner:after{display:none!important}.ma__page-banner--columns{min-height:0!important;margin:0!important;padding:0!important}.ma__page-banner--columns .ma__page-banner__content{height:auto!important;top:auto!important}.ma__page-banner--columns .ma__page-banner__container{min-height:0!important}.ma__page-banner--columns .ma__page-banner__description{padding:0!important;float:none!important;width:100%!important;max-width:none}.ma__page-banner--large{height:auto!important;width:100%!important;max-width:none;margin-right:0!important;margin-bottom:20px}.main-content{margin-bottom:0}.ma__comp-heading{margin-top:20px}.ma__about-section-person,.ma__google-map,.ma__google-map__map,.ma__location-banner__image,.ma__mapped-locations,.ma__section-links,img{page-break-before:auto;page-break-after:auto;page-break-inside:avoid!important;-webkit-column-break-inside:avoid!important;-moz-column-break-inside:avoid!important;break-inside:avoid!important}.ma__colored-heading,.ma__comp-heading{padding:0!important;color:#141414!important}.ma__rich-text,table{margin-bottom:2rem}.ma__footnote-list{margin:2rem 0}.ma__callout-link{border-width:0!important;-webkit-column-break-inside:avoid;-moz-column-break-inside:avoid;break-inside:avoid;page-break-inside:avoid;width:100%!important}.ma__callout-link a{padding:0!important}.ma__press-status{padding:0}.ma__action-finder__header{margin-bottom:0}.ma__action-finder__container{padding-bottom:0}.ma__contact-us--accordion{border-width:0!important}.ma__contact-us--accordion .ma__contact-us--accordion__status{display:none}.ma__contact-us--accordion .ma__contact-us__content{display:block!important}.ma__contact-us--accordion .ma__contact-group{width:100%;max-width:100%;border-width:0}.ma__contact-group{padding:0;margin:0}.ma__contact-list{margin-top:2rem!important}.ma__split-columns__column{padding:0}.ma__contact-us__expand{display:none}.ma__action-step{border-width:0}.ma__action-step .ma__action-step__header{padding:20px 0 0;color:#141414}.ma__action-step .ma__action-step__icon{display:none}.ma__action-step .ma__action-step__content{display:inline!important;border-width:0;page-break-inside:auto}.ma__steps-ordered__item{padding-left:0!important}.ma__steps-ordered__item .ma__action-step__header:after,.ma__steps-ordered__item:before{display:none}.ma__suggested-pages .ma__suggested-pages__title{text-align:left;padding-top:20px;margin-bottom:0}.ma__suggested-pages .ma__suggested-pages__items{display:inline}.ma__suggested-pages .ma__suggested-pages__item--figure{width:100%;padding:0;border-width:0;margin:0;text-align:left}.ma__suggested-pages .ma__suggested-pages__item--figure .ma__image,.ma__suggested-pages .ma__suggested-pages__item--figure a{display:none}.ma__suggested-pages .ma__suggested-pages__item--figure .ma__decorative-link a{display:block!important}.ma__suggested-pages .ma__suggested-pages__more,.ma__toc--hierarchy .ma__toc--hierarchy__title:after{display:none}.ma__toc--hierarchy .ma__toc--hierarchy__container{top:0;border:none!important}.ma__toc--hierarchy .ma__toc--hierarchy__accordion-content{display:block}.ma__link-list__items{padding-left:0!important}.ma__link-list__items .ma__link-list__item{width:100%;-ms-flex-preferred-size:100%!important;flex-basis:100%!important;display:block!important}.ma__link-list__items .ma__link-list__item .ma__image-link__text{display:block;width:100%}.ma__link-list__items .ma__link-list__item img{display:none}.ma__featured-item-mosaic__column,.ma__featured-item-mosaic__container{display:-ms-flexbox;display:flex;-ms-flex-direction:column;flex-direction:column}.ma__featured-item-mosaic__column{width:100%;max-width:none}.ma__featured-item-mosaic__column .ma__image{display:none}.ma__featured-item-mosaic__column .ma__featured-item__title-container{background-color:transparent;color:#141414;position:relative;display:inline-block;width:100%;height:auto;padding-left:0;font-size:1.4rem;page-break-inside:avoid!important;-webkit-column-break-inside:avoid!important;-moz-column-break-inside:avoid!important;break-inside:avoid!important}.ma__featured-item-mosaic__column .ma__featured-item--tall:before,.ma__featured-item-mosaic__column .ma__featured-item:before{display:none!important}.ma__press-teaser__image span{padding:0!important}.ma__details__stick-nav,.ma__event-listing__past,.ma__link-list__toggle,.ma__press-listing__more{display:none}.ma__details__content{margin-left:0!important}.ma__callout-time__text{padding-left:0!important}.ma__action-step--accordion{border-width:0!important}.ma__action-step--accordion button:after{display:none}.ma__action-step--accordion .ma__action-step__header{padding:0!important}.ma__fixed-feedback-button{display:none}.ma__details__content .ma__rich-text ul li{list-style-type:none;padding-left:2em;text-indent:-2em}.ma__details__content .ma__rich-text ul li:before{content:"\2610";margin-right:5px;font-size:2.5rem}}@media (max-width:620px){html{font-size:14.5px}}body{margin:0;font-size:1.375rem;line-height:1.5;color:#141414;font-family:Texta,Helvetica,Arial,sans-serif;font-weight:400}h1{font-size:3rem}a{color:#14558f;font-weight:600;text-decoration:none}label,legend{display:block;margin-bottom:.25em;padding:0;font-weight:500}.ma__page-header__content{padding-bottom:none}.ma__container{margin-right:auto;margin-left:auto;max-width:1320px;padding-left:20px;padding-right:20px;margin-top:0}@media (min-width:781px){.ma__container{padding-left:30px;padding-right:30px}}@media (min-width:911px){.ma__container{padding-left:40px;padding-right:40px}}.ma__header-search .ma__select-box__link{height:42px}.ma__summary-section{text-align:center;border-top:2px solid #dcdcdc;border-bottom:2px solid #dcdcdc;margin-bottom:20px;padding-top:20px}.ma__section-intro{display:block;margin-bottom:40px}.ma__section-intro .ma__decorative-link,.ma__section-intro .ma__section-intro-text,.ma__section-intro .ma__section-intro-text p{display:inline;vertical-align:baseline}.ma__button-wrapper .ma__button{margin-left:0;margin-right:0;margin-bottom:10px;width:100%}@media (min-width:621px){.ma__button-wrapper .ma__button{margin-right:10px;width:unset}}.ma__footnote-item{margin-bottom:.5em}.ma__footnote-item button{text-align:left}.ma__tab-container .ma__tab-title{border-top:2px solid #dcdcdc}@media print{.ma__filter-box{display:none}}.ma__link--icon{fill:#8aaac7}#main-content{padding-bottom:2rem}.ma__section-wrapper{margin-bottom:2rem}.ma__page-header__content{padding-top:0;padding-bottom:2rem}.ma__breadcrumb{padding-top:20px;padding-left:0}.ma__timestamp{display:block;float:right;position:relative;padding-top:20px;font-size:16px;font-style:italic}@media (max-width:910px){.ma__timestamp{float:none}}.ma__timestamp p{margin-bottom:0}.ma__images-wrapper{margin-bottom:20px}.ma__image-wrapper{width:100%;display:block;margin-left:auto;margin-right:auto;margin-bottom:1.2rem}@media (min-width:781px){.ma__image-wrapper{width:80%}}@media (min-width:911px){.ma__image-wrapper{width:70%}}.ma__image-wrapper h4{margin-bottom:5px;font-size:1.2em;text-align:center}.ma__tab-container-head{display:-ms-inline-flexbox;display:inline-flex;margin-bottom:0;-ms-overflow-style:none!important;padding-left:0}.ma__emergency-alerts{z-index:10}.ma__emergency-alerts .ma__decorative-link{width:inherit}.ma__emergency-alerts .ma__decorative-link a{color:#fff}.ma__emergency-alerts .ma__decorative-link a svg{fill:hsla(0,0%,100%,.5)}.ma__emergency-alerts--c-warning .ma__decorative-link{width:inherit}.ma__emergency-alerts--c-warning .ma__decorative-link a{color:#141414}.ma__emergency-alerts--c-warning .ma__decorative-link a svg{fill:rgba(20,20,20,.5)}
Section 47: Disability Employment Tax Credit 1 | Governor's FY21 Budget Recommendation
Section 6 of chapter 62 of the General Laws, as so appearing, is hereby further amended by adding the following subsection:- (w)(1) An employer that is not a business corporation subject to the excise under chapter 63 , shall be allowed a credit equal to $2,000 or 30 per cent of the wages paid to each qualified employee with a disability in a taxable year, whichever is less, against the tax liability imposed by this chapter. If a credit allowed by this subsection exceeds the tax otherwise due under this chapter, 100 per cent of the balance of such credit may, at the option of the taxpayer, be refundable to the taxpayer. In order to qualify, the employee with a disability must be certified by the Massachusetts rehabilitation commission as meeting the definition of disability in the Americans with Disabilities Act, 42 U.S.C. sections 12101 et seq.; capable of working independently; physically or mentally impaired in a manner that constitutes or results in a substantial impediment to employment for the individual; and hired by the employer after July 1, 2020. (2) To be eligible for a credit under this subsection: (a) the primary place of employment and the primary place of residence of the employee must be in the commonwealth, (b) the business shall receive the applicable certification from the Massachusetts rehabilitation commission that the employee qualifies not later than the day the employee begins work; provided, reasonable exceptions to this timeframe may be established through regulation, and (c) the employee must have been employed by the business for a period of at least 18 consecutive months prior to and in the taxable year in which the credit is claimed. (3) An employer that is eligible for and claims the credit allowed under this subsection in a taxable year with respect to a qualified employee with a disability shall be eligible for a credit of up to $2,000 in the subsequent taxable year with respect to such qualified employee. Any credit allowed under this subsection shall not be transferable. (4) The secretary of health and human services, in consultation with the commissioner, shall promulgate regulations establishing an application process for the credit. (5) The credit under this subsection shall be attributed on a pro rata basis to the owners, partners or members of the legal entity entitled to the credit under this subsection, and shall be allowed as a credit against the tax due under this chapter of such owners, partners or members, in a manner determined by the commissioner.
This section, along with two others, establishes a tax credit for businesses that employ an individual with a disability for a minimum of eighteen consecutive months.
Security of Identity Documents and Confidential Information 13
Sales Tax Modernization 1