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Executive Office for Administration and Finance
Department of Revenue
FY99H1A Budget Recommendations
The Department of Revenue enforces the
tax, child support, and municipal finance laws of the Commonwealth.
The Department consists of three divisions: Tax Administration,
Child Support Enforcement, and Local Services. The Department
serves all taxpayers, custodial and non-custodial parents and
their children, employers and their current and former employees,
and cities and towns.
The Tax Administration Division
administers the Commonwealth's tax system, collecting over $13.2
billion a year. The Division emphasizes tax compliance and has
recently made a significant investment in technology to automate
tax return processing and detect fraud and non-compliance. In
Fiscal Year 1999, the Division will process 650,000 tax returns
by telefile, electronic filing, or personal computer filing.
The Child Support Enforcement Division
manages the Commonwealth's child support enforcement program.
For custodial and non-custodial parents and their children, the
Division is committed to decreasing welfare dependency; enforcing
new, tougher child support enforcement laws enacted by the Legislature;
and improving customer service.
The Division of Local Services delivers
effective regulatory oversight of local government financial activities
along with a wide range of technical assistance and services to
municipal officials.
Objectives
In Fiscal Year 1999, the Child Support
Enforcement Division will:
- increase child support collections
by $15 million for a total amount collected of $301 million; and
- achieve a paternity establishment
rate of 90% or greater in accordance with new federal requirements.
In Fiscal Year 1999, the Division of
Local Services will assist local communities to address the impact
of utility deregulation on their local tax bases.
Budget Recommendations
The Fiscal Year 1999 recommendation
includes a $5 million increase in funding for Sewer Rate Relief
(1231-1000) for the support of cities and towns in their
efforts to control annual rate increases.
Budgetary Direct Appropriations
| DEPARTMENT OF REVENUE - TAX ADMINISTRATION DIVISION |
| 1201-0100 |
For the operation of the tax administration division of the department of revenue, including audits of certain foreign corporations; provided, 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 the local services division from this item to items 1201-0160 and 1231-0100, consistent with the costs attributable to the respective divisions
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121,175,826 |
| |
| General Fund |
60.00% | | Local Aid Fund |
35.00% | | Highway Fund |
5.00% | | |
| DEPARTMENT OF REVENUE - CHILD SUPPORT ENFORCEMENT DIVISION |
| 1201-0160 |
For the operation of the child support enforcement division; provided, that the division 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; provided further, that federal reimbursements associated with the child support computer network shall be drawn down at the highest possible rate and shall be deposited into a trust account established for expenditures associated with said network; provided further, that the division shall file quarterly reports on the progress of said network with the secretary of administration and finance detailing in a manner prescribed by him all expenditures on said network; and provided further, that the department shall file quarterly reports with said secretary detailing in a manner prescribed by him all expenditures of the child support trust fund established pursuant to section 9 of chapter 119A of the General Laws
|
45,053,412 |
| DEPARTMENT OF REVENUE - DIVISION OF LOCAL SERVICES |
| 1231-0100 |
For the operation of the division of local services
|
5,769,200 |
| |
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| WATER AND SEWER RATE RELIEF PAYMENTS - LOCAL SERVICES PROGRAM |
| 1231-1000 |
For a payment to the Commonwealth Sewer Rate Relief Fund established by section 2Z of chapter 29 of the General Laws
|
55,708,000 |
| |
| Local Aid Fund |
87.20% | | Commonwealth Cost Relief Fund |
12.80% | | |
| UNDERGROUND STORAGE TANK PROGRAM |
| 1232-0000 |
For the operation of the underground storage tank program
|
441,354 |
| |
| Underground Storage Tank Fund |
100% | | |
| UNDERGROUND STORAGE TANK REIMBURSEMENTS |
| 1232-0100 |
For underground storage tank removal and remediation reimbursements pursuant to chapter 21J of the General Laws
|
19,200,000 |
| |
| Underground Storage Tank Fund |
100% | | |
| UNDERGROUND STORAGE TANK ADMINISTRATIVE REVIEW BOARD |
| 1232-0200 |
For the underground storage tank petroleum product cleanup fund administrative review board pursuant to chapter 21J of the General Laws
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1,621,196 |
| |
| Underground Storage Tank Fund |
100% | | |
| UNDERGROUND STORAGE TANK MUNICIPAL GRANTS |
| 1232-0300 |
For grants to municipalities for the removal and replacement of underground storage tanks pursuant to section 4 of chapter 21J and section 37A of chapter 148 of the General Laws
|
2,000,000 |
| |
| Underground Storage Tank Fund |
100% | | |
| REIMBURSEMENTS FOR TAX ABATEMENTS GRANTED TO DISABLED VETERANS, BLIND AND WIDOWS |
| 1233-2000 |
For the tax abatements program for certain veterans, widows, 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 E, and Thirty-seventh of section 5 of chapter 59 of the General Laws
|
8,250,000 |
| |
| |
| REIMBURSEMENTS FOR TAX ABATEMENTS GRANTED TO ELDERLY WATER AND SEWER PAYERS |
| 1233-2010 |
For the tax abatements program for water and sewer relief for the elderly; provided, that cities and towns shall be reimbursed for abatements granted to certain homeowners 65 years of age or older pursuant to clause Fifty-second of section 5 of chapter 59 of the General Laws
|
1,005,000 |
| REIMBURSEMENTS FOR TAX ABATEMENTS GRANTED TO THE ELDERLY |
| 1233-2310 |
For the elderly persons component of the tax abatements program; provided, that cities and towns shall be reimbursed for taxes abated under clauses Forty-first, Forty-first B, and Forty-first C of section 5 of chapter 59 of the General Laws; and provided further, that the commonwealth shall reimburse each city or town that accepts the provisions of said clause Forty-first B or Forty-first C for additional costs incurred in determining eligibility of applicants under said clauses in an amount not to exceed $2 per exemption granted
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13,000,000 |
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| PAYMENTS TO CITIES AND TOWNS FOR ROAD WORK |
| 6005-0017 |
For certain payments to cities and towns as authorized by clause (c) of section 13 of chapter 64A, clause (b) of section 13 of chapter 64E, and clause (b) of section 14 of chapter 64F of the General Laws; provided, that the amount appropriated herein is in full satisfaction of the amounts payable pursuant to said clauses for fiscal year 1999; and provided further, that funds appropriated herein may be used for the lease, purchase, and maintenance of vehicles for use in road maintenance, and for costs incurred for the removal of snow and ice
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43,472,110 |
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Federal Grant Spending
| LINKING STATE ADMINISTRATIVE DATA |
| 1201-0103 |
For the purposes of a federally funded grant entitled, Linking State Administrative Data |
102,753 |
| JOINT FEDERAL/STATE MOTOR-FUEL TAX COMPLIANCE PROJECT |
| 1201-0104 |
For the purposes of a federally funded grant entitled, Joint Federal/State Motor-Fuel Tax Compliance Project |
118,366 |
| NON-CUSTODIAL PARENTS AND THEIR RELATIONSHIPS TO CHILD SUPPORT ENFORCEMENT |
| 1201-0107 |
For the purposes of a federally funded grant entitled, Non-Custodial Parents and their Relationships to Child Support Enforcement |
72,500 |
| DOMESTIC VIOLENCE AND WELFARE |
| 1201-0108 |
For the purposes of a federally funded grant entitled, Domestic Violence and Welfare |
34,078 |
| ACCESS AND VISITATION |
| 1201-0109 |
For the purposes of a federally funded grant entitled, Access and Visitation |
171,787 |
Trust and Other Spending
| 1201-0113 |
MASSACHUSETTS UNITED STATES OLYMPIC FUND |
57,445 |
| 1201-0161 |
CHILD SUPPORT ENFORCEMENT REVOLVING FUND |
3,363,507 |
| 1201-0410 |
CHILD SUPPORT ENFORCEMENT TRUST FUND |
8,164,031 |
| 1201-2200 |
UNITED STATES DEPARTMENT OF JUSTICE FORFEITED PROPERTY |
4,133 |
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