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| Executive Office for Administration and Finance |
| Department of Revenue |
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Assault Pay Reform
SECTION 23.
Section 58 of said chapter 30, as so appearing, is hereby amended by striking the fourth paragraph, and inserting in place thereof the following paragraph:-
Notwithstanding the provisions of this section, an employee who, while in the performance of duty, receives bodily injuries resulting from the acts of violence of patients or prisoners in his or her custody, and who as a result of such injury would be entitled to benefits under sections 34 or 34A of said chapter 152, shall be paid the difference between his or her weekly cash benefits to which he or she would be entitled under said chapter 152 and his regular salary; or, under section 35 of chapter 152, shall be paid the difference between his or regular salary and the sum of the weekly cash benefits to which he or she would be entitled under said chapter 152 and an assigned or agreed upon earning capacity. Employees who are separated from employment for any reason, including but not limited to, resignation, termination, or retirement, shall not be entitled to payments under this section. In addition, employees who refuse to meet with or participate in vocational rehabilitation pursuant to section 30G of chapter 152 shall not be entitled to payments under this section. Any benefit provided by this section shall not pay the employee more than his or her regular base net pay as stated on their last payroll statement prior to the injury, minus an assigned or agreed upon earning capacity, if applicable. To the extent benefits provided by this section are excluded from federal gross income, they shall be added back to the recipient's Massachusetts gross income for purposes of chapter 62.
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Tax Cut
SECTION 33.
Section 4 of chapter 62 of the General Laws, as so appearing, is hereby amended by striking out paragraph (b) and inserting in place thereof the following paragraph:-
(b) Part B taxable income shall be taxed at the rate of 5.15 per cent.
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Tax Cut Year Two
SECTION 34.
Said section 4 of said chapter 62, as so appearing, is hereby further amended by striking out paragraph (b) and inserting in place thereof the following paragraph:-
(b) Part B taxable income shall be taxed at the rate of 5.0 per cent.
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Ancillary Costs Mass Hospital School #1
SECTION 48.
Section 12 of chapter 71B of the General Laws, as amended by section 8 of chapter 6 of the Acts of 2005, is hereby further amended by striking the last paragraph and inserting in place thereof the following paragraph:-
The city, town or regional school district in which each school-age child in any institution described in this section would normally be eligible to attend school and the city, town or regional school district in which each day student admitted to an institution under the control of the department of public health and receiving educational services from the department of education would normally be eligible to attend school shall pay to the commonwealth the costs of the education of that child in the school department of that institution in an amount determined according to the regulations issued under section 10. The payment for each such child shall not be less than its average per pupil cost for pupils of comparable age within the city, town or regional school district, and for each such day student, shall include any charges for related medical, educational or other service provided by the department of public health authorized by section 62T of chapter 111. The amount due the commonwealth each year shall be deducted from the annual distribution to said city, town or school district pursuant to section 20 of chapter 59.
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Ancillary Costs Massachusetts Hospital School #2
SECTION 51.
Chapter 111 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by inserting the following section:-
Section 62T. The Massachusetts Hospital School may charge for the expense of all services, including but not limited to, related medical or other educational services that it provides to any school-age child with a disability admitted to its day program. Said charges shall be in additional to any educational expenses charged by the department of education pursuant to section 12 of chapter 71B.
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Municipal GIC #2
SECTION 72.
Notwithstanding any general or special law to the contrary, for fiscal years 2008 and thereafter, the amount allocated to each district's foundation budget pursuant to the definition of employee benefits and fixed charges allotment as specified in section 2 of chapter 70 of the General Laws shall be increased by 5 per cent on a county, city, town or district 's acceptance and implementation of subsections (a) and (b) of section 3B of chapter 32B.
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Municipal GIC #3
SECTION 73.
Notwithstanding any general or special law to the contrary, for fiscal year 2007 the amount allocated to each district's foundation budget to employee benefits and fixed charges as specified in section 40 of this act shall be increased by 5% percent
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Housing Creation Program
SECTION 81.
Notwithstanding any general or special law to the contrary, the amount in line item 1201-2005
of this act shall be made available to cities and towns as a one time payment pursuant to the lottery formula as prescribed by the division of local services. These payments will be remitted to a city or town who certify in a form prescribed by the office of commonwealth development that the city or town has demonstrated an increase in dwelling units of at least 1% over the number of housing units in place January 1, 2006. The number of housing units, which shall include but not be limited to single family homes, multi-family units, and accessory apartments, must be certified as new dwelling units by the municipal building department. Qualifying housing units are defined as
(1) Newly constructed residential units including college and university dormitory rooms
(2) Units that were made uninhabitable by fire and then rehabilitated
(3) Units for which seasonal occupancy permits were issued initially and, after rehabilitation, regular occupancy permits are issued
(4) Units which were condemned by a municipal official and rehabilitated
(5) Units vacant for two or more years and rehabilitated; and
(6) All units created in what was formerly commercial, industrial, municipal, or other non-residential space
A municipality may apply for certification at any point from July 1, 2006 to May 1, 2008. However for a city or town to be eligible for payment by June 30, 2007, the treasurer must receive notification by the office of commonwealth development by June 1, 2007 and to eligible for payment by June 30, 2008, the treasurer must receive notification by the office of commonwealth development by June 1, 2008.
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Tax cut effective date
SECTION 91.
Section 33 shall apply to taxable years beginning on or after January 1, 2007 but before January 1, 2008.
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Tax Cut Effective Date Year Two
SECTION 92.
Section 34 shall apply to taxable years beginning on or after January 1, 2008.
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