Executive Office for Administration and Finance             

                                Department of Revenue                          

 =============================================================================================

                                                                       Projected   Recommended

                                                                            FY95          FY96



 Budgetary Direct Appropriations              





 DEPARTMENT OF REVENUE - TAX ADMINISTRATION                       

 1201-0100 For the tax administration program, including audits of    98,795,765    98,795,765

           certain foreign corporations; provided, that the       

           comptroller shall transfer to the General Fund the sum 

           of two hundred and sixty thousand dollars from the     

           receipts of the cigarette tax in accordance with the   

           provisions of paragraph (b) of section fourteen of     

           chapter two hundred and ninety-one of the acts of      

           nineteen hundred and seventy-five; provided further,   

           that the department may allocate an amount not to      

           exceed two hundred fifty thousand dollars to the       

           department of the attorney general for the purpose of  

           the tax prosecution unit; and 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

           division and local services division from this account 

           to the accounts for child support enforcement and local

           services, respectively, consistent with the cost       

           attributable to the respective divisions               



           General Fund . . . . . . . . . . . . . . . .    60.00 

           Local Aid Fund . . . . . . . . . . . . . . .    35.00 

           Highway Fund . . . . . . . . . . . . . . . .     5.00 



 DEPARTMENT OF REVENUE - CHILD SUPPORT ENFORCEMENT                

 1201-0160 For the child support enforcement program conducted by     30,260,606    30,216,836

           the child support enforcement division of the          

           department; provided, that the department may allocate 

           these funds to the department of state police, the     

           trial court department, the district attorneys, and    

           other state agencies for the performance of certain    

           child support enforcement activities, and that these   

           agencies are hereby authorized to expend such amounts  

           for the purposes of this item; provided further, that  

           no monies appropriated for the child support computer  

           network may be expended without the written receipt and

           approval from the federal government of the            

           department's advanced planning document (APD); and     

           provided further, that federal receipts associated with

           said network shall be deposited in a revolving account 

           to be drawn down at an enhanced rate of reimbursement  

           and to be expended for the network                     





 DEPARTMENT OF REVENUE - LOCAL SERVICES                           

 1231-0100 For the local services program                              4,812,770     4,812,034



           Local Aid Fund . . . . . . . . . . . . . . .   100.00 



 WATER AND SEWER RATE RELIEF PAYMENTS - LOCAL SERVICES PROGRAM    

 1231-1000 For the rate relief component of the local services        40,000,000    50,000,000

           program; provided, that the comptroller is hereby      

           authorized and directed to transfer from the Local Aid 

           Fund to the Commonwealth Sewer Rate Relief Fund the    

           balance of this item; provided further, that sixteen   .


                   Executive Office for Administration and Finance             

                                Department of Revenue                          

 =============================================================================================

                                                                       Projected   Recommended

                                                                            FY95          FY96

           million five-hundred fifty thousand dollars shall be   

           transferred from this item to item 1599-0093 for the   

           purpose of providing contact assistance to the         

           Massachusetts water pollution abatement trust for debt 

           service obligations on loans authorized by special law 

           to receive a subsidy in excess of a twenty-five percent

           grant equivalency, made by the trust pursuant to       

           section six A of chapter twenty-nine C of the General  

           Laws; and provided further, that six million six       

           hundred thousand dollars shall be transferred from this

           item to item 1599-0094 for the purpose of providing    

           contract assistance to the Massachusetts water         

           pollution abatement trust for debt service obligations 

           on loans authorized to receive a subsidy of a fifty    

           percent grant equivalency, made by the trust pursuant  

           to section five and section six of said chapter        

           twenty-nine C, as amended                              



           Local Aid Fund . . . . . . . . . . . . . . .   100.00 



 REIMBURSEMENT FOR TAX ABATEMENTS GRANTED TO DISABLED VETERANS    

 1233-2000 For a program of tax abatements; provided, that cities      4,600,000     4,600,000

           and towns shall be reimbursed for abatements granted   

           pursuant to clauses seventeen, twenty-two A, twenty-two

           B, twenty-two C, twenty-two E, and thirty-seven of     

           section five of chapter fifty-nine of the General Laws 



           Local Aid Fund . . . . . . . . . . . . . . .   100.00 



 REIMBURSEMENTS FOR TAX ABATEMENTS GRANTED TO ELDERLY WATER AND   

 SEWER PAYERS                                                     

 1233-2010 For a program of tax abatements; provided, that cities        250,000       250,000

           and towns shall be reimbursed for abatements granted to

           certain homeowners over the age of sixty-five pursuant 

           to clause fifty-two of section five of chapter         

           fifty-nine of the General Laws                         



           Local Aid Fund . . . . . . . . . . . . . . .   100.00 



 REIMBURSEMENTS FOR TAX ABATEMENTS GRANTED TO THE ELDERLY         

 1233-2310 For a program of tax abatements; provided, that cities     14,600,000    14,600,000

           and towns shall be reimbursed for taxes abated under   

           clauses forty-one, forty-one B, and forty-one C of     

           section five of chapter fifty-nine of the General Laws;

           and provided further, that the commonwealth shall      

           reimburse each city or town that accepts the provisions

           of clause forty-one B or forty-one C for additional    

           costs incurred in determining eligibility of applicants

           under said clauses in an amount not to exceed two      

           dollars per exemption granted                          



           Local Aid Fund . . . . . . . . . . . . . . .   100.00 



 Federal Grant Spending                       





 JOINT FEDERAL/STATE MOTOR-FUEL TAX COMPLIANCE PROJECT            

 1201-0104 For the purposes of a federally funded grant entitled,        251,355       100,000

           Joint Federal/State Motor-Fuel Tax Compliance Project  

.


                   Executive Office for Administration and Finance             

                                Department of Revenue                          

 =============================================================================================

                                                                       Projected   Recommended

                                                                            FY95          FY96



 Trust & Other Spending                       





 1201-0112                                                               136,596        36,000





 1201-0161                                                            15,344,913     4,245,513





 1201-0410                                                            15,458,974    15,385,234





 1201-1100                                                                26,000        26,000





 1201-2200                                                                63,901              





 1201-5600                                                               358,438              





 1231-1001                                                            35,000,000    40,000,000





 1233-3300                                                             7,100,000     5,690,057




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