Floor amendments 401-450

Messrs. Lees, Tisei, Tarr, Knapik, and Mrs. Sprague move to amend the bill in Section 22 by adding the following new subsection:-“

(T) Subsections (A), (C), (D), (E) and (K) shall not apply to those taxpayers who have attained the age of seventy before the close of their taxable year.”

Messrs. Lees, Tisei, Tarr, Hedlund, Knapik and Mrs. Sprague move to amend the bill in Section 22, by striking out subsection (S) and inserting in place thereof the following new subsections:-

“(S) Subsections (A), (C), (D), (E) and (K) shall be effective for tax years beginning on or after January 1, 2003.

(T) The remaining provisions of this section shall be effective for tax years beginning on or after January 1, 2002.”

Senator Moore moves to amend Section 22 by inserting, after subsection S, the following new subsection:

(T) The comptroller, in consultation with the commissioner of public health and the commissioner of revenue, shall annually determine the estimated decline in sales of cigarettes due solely to the enactment of item L of this section. From the revenues received pursuant to item L, the comptroller shall credit to the Health Protection Fund established pursuant to section 2GG of chapter 29 an amount equal to the decline in revenues received pursuant to section 7C of the General Laws due to the decline in the sales of cigarettes caused by the enactment of item L as so determined. Such amount shall be deducted from the amount credited to the Children’s and Seniors’ Health Care Assistance Fund pursuant to subsection C. This item shall be effective July 1, 2003.

AN AMENDMENT RELATIVE TO THE FISCAL STABILITY OF THE COMMON WEALTH

Mr. Berry of Peabody, Mr. Havern of Arlington, Ms. Menard of Somerset, Ms. Wilkerson of Boston, Ms. Melconian of Springfield, Ms. Walsh of West Roxbury, Mr. Rosenberg of

Amherst, and Mr. McGee of Lynn, move to amend the bill, in section twenty-two, by striking out paragraph (J) and inserting in place thereof the following new paragraph:-

(J) Section four of chapter sixty-two of the General Laws, as most recently amended by section four of chapter three hundred forty-three of the acts of two thousand, is herby amended,

by striking out section four and inserting in place thereof the following new section:-

Section 4. Residents shall be taxed on their taxable income, non-residents shall be taxed, to the extent specified in section 5A, on their taxable income, and corporate trusts shall

be taxed to the extent specified in section 8 on their taxable income, as follows:

(a) Part B taxable income shall be taxed at the rate of 5.6 percent beginning on July 1, 2002.

For taxable years beginning on or after January 1, 2003, Part B taxable income shall be taxed at the lesser of the rate in effect for the prior tax year minus .1 percent if the inflation-

adjusted change in baseline taxes for the prior fiscal year exceeds 2.5 percent and the inflation-adjusted change in baseline taxes for each consecutive three month period in the six months

following the end of said fiscal year over the corresponding period 12 months immediately prior is greater than zero, or the rate in effect for the prior year.

For any year in which the income tax rate exceeds 5.3 percent, amounts collected on account of the portion of the income tax rate in excess of 5.3 percent shall be credited to the

Commonwealth Stabilization Fund, subject to the provisions set forth in section two H of chapter twenty-nine of the General Laws. For purposes of determining the rate of tax for a

taxable year beginning on or after January 1, 2003 as provided by the preceding paragraph, inflation-adjusted growth in baseline taxes shall equal the percentage change from the

preceding fiscal year in the amount of state tax revenues that would have been credited to the budgeted funds had there been no change in federal or state tax law or administrative

practices that affected tax collections for the year, as estimated by the commissioner of revenue, minus the percentage change in the consumer price index for all urban consumers for

Boston as most recently reported by the federal bureau of labor statistics, from the index so reported twelve months prior.

The commissioner shall on or before August 30 of each year prepare and submit to the secretary of administration and finance, to the house and senate committee on ways and means,

and to the joint committee on taxation his estimates of the amount of baseline state tax revenues and the inflation-adjusted growth in baseline taxes for the preceding fiscal year and, on or

before the 15^th of each month, shall prepare and so submit his estimate of the inflation-adjusted change in baseline taxes for the preceding consecutive three-month period.

Floor Number: 406

CAPITAL GAINS TAX

Mr. Creedon moves to amend the bill in section 22 by striking subsection “S” and inserting in place thereof the following language:-

“(S) Subsection (K) shall be effective with respect to capital gains on or after July 1, 2002.

(T) The remaining provision of this section shall be effective for tax years beginning on or after January 1, 2002.”

Mr. Tarr and Mr. Baddour move to amend the bill (Senate bill 2300) in Section 22 in line 160, by striking out all after the word “of” through the word “year” inclusive, and replacing them with the following words: -

“ (i) the rate in effect for the prior taxable year minus .1 percent for each 2.5 percent of cumulative inflation-adjusted growth in baseline taxes provided that the inflation-adjusted change in baseline taxes for the preceding six months, over the corresponding period twelve months prior, is greater than zero; or (ii) the rate in effect for the prior year”.

Messrs. Lees, Tisei, Tarr, Hedlund, and Knapik and Mrs. Sprague move to amend the bill in Section 22, by striking out subsections (G), (H) and (I):-.

Mr. Hedlund and Mr. Tarr move to amend the bill by striking out Section 22 and by inserting in place thereof the following Section:

SECTION 22. (A) Paragraph (m) of section 1 of chapter 62 of the General Laws, as appearing in the 2000 Official Edition, is hereby amended by striking out the second paragraph and inserting in place thereof the following paragraph:-

The term "capital gain income'' shall mean gain from the sale or exchange of a capital asset. The terms "short-term capital gain", "short-term capital loss", "long-term capital gain", "long-term capital loss", "net short-term capital gain", "net short-term capital loss", "net long-term capital gain" and "net long-term capital loss" shall have the meanings as provided in section 1222 of the Code, as amended and in effect for the taxable year. In determining the amount of gain or loss on any sale, exchange or other disposition of property, the section 6F shall be taken into account and in determining the amount of long-term capital loss or short-term capital loss for any year, clause (2) of subsection (c) of section 2 shall be taken into account; provided, however, that losses from the sale or exchange of capital assets shall not include any item the deduction of which is or, but for some other section, would be prohibited by section 165(c), section 262, or section 267 of the Code.

(B) Paragraph (3) of subsection (a) of section 2 of said chapter 62 is hereby amended by adding at the end the following new subparagraph:

(C) Notwithstanding any other provision of this chapter, the amount of gain from the sale of a principal residence excluded from Massachusetts adjusted gross income shall not be less than the exclusion allowed under section 121 of the Code in effect on January 1, 2002.

(C) Subsection (b) of section 2 of said chapter 62, as so appearing, is hereby amended by striking out subparagraph (3) and inserting in place thereof the following subparagraph:-

(3) Part C gross income shall be capital gain income which equals the gains from the sale or exchange of capital assets held for more than 1 year.

(D) Said section 2 of said chapter 62, as so appearing, is hereby further amended by striking out subsection (c) and inserting in place thereof the following subsection:—

(c) Part A adjusted gross income shall be the Part A gross income less the following deductions and including the following class of gain income:

(1) Any excess of the deductions allowable under subsection (d) over the Part B gross income, but the amount deductible under this paragraph shall not exceed the amount of Part A gross income which is effectively connected with the active conduct of a trade or business of the taxpayer.

(2)(a) Losses from the sale or exchange of capital assets held for 1 year or less, provided that the excess, if any, of the Part A net capital loss for the year over the Part A net capital gain for the year, but not more than $2000, shall be applied against Part A interest and dividends; provided, however, that any remaining excess of the Part A net capital loss for the year shall be applied against capital gains included in Part C gross income. If Part A net capital loss for the year exceeds the Part C net capital gain for the year, then the excess, if any, of Part A net capital loss shall be a Part A capital loss under this paragraph in the succeeding taxable year.

(b) The excess, if any, of the Part C net capital losses for the year over the Part C net capital gains for the year shall be applied against capital gains included in Part A gross income. If Part C net capital losses for the year exceed the Part A net capital gain for the year, then the excess, if any, of Part C net capital losses over Part A net capital gain, but not more than $2000, shall be applied against any interest and dividends included in Part A gross income; provided that the aggregate amount of the deduction allowed in this subparagraph against any interest and dividends shall not be more than $2000. The excess, if any, of the Part C net capital loss over the Part A net capital gain shall be a Part C capital loss in the succeeding taxable year.

(3) A deduction equal to 50 per cent of the gain income from the sale or exchange of property defined under section 408 (m)(2) of the Code, as amended and in effect for the taxable year, and held for more than 1 year after reduction by any losses in paragraph (2).

(E) Said section 2 of said chapter 62, as so appearing, is hereby further amended by striking out subsection (e) and inserting in place thereof the following subsection:-

(e) Part C adjusted gross income shall be the Part C gross income less the following deductions and including the following class of gain income:

(1) Losses from the sale or exchange of capital assets held for more than 1 year. The amount of any class of net capital loss reduced by the amount of such loss that is deducted under subparagraph (b) of paragraph (2) of subsection (c), shall be Part C capital loss within the same class in the succeeding taxable year.

(2) Part C net gains shall be reduced by any remaining excess of the deductions allowable under subsection (d) over the Part B gross income after applying such excess Part B deductions against Part A gross income in accordance with paragraph (1) of subsection (c). The amount deductible under this paragraph shall not exceed the amount of Part C gross income which is effectively connected with the active conduct of a trade or business of the taxpayer. Excess Part B deductions shall not be applied to increase the amount of any net capital losses and may not reduce the amount of any net capital gain below zero. The resulting amount of net capital gain or net capital loss shall comprise Part C adjusted gross income.

(F) Said section 4 of said chapter 62, as appearing in the 2000 Official Edition, is hereby further amended by striking out paragraph (c) and inserting in place thereof the following paragraph:-

(G) Section 7A of chapter 64C of the General Laws, as so appearing is hereby amended by striking out, in line 4 and 12, the words “twelve and one-half” and inserting in place thereof the following figure:- 50.

(H) Said section 7A of said chapter 64C, as so appearing, is hereby further amended by striking out, in line 17, the words “twenty-five percent” and inserting in place thereof the following words:- 40 per cent.

(I) Section 7B of said chapter 64C, as so appearing, is hereby amended by striking out, in line 5, the words “fifteen percent” and inserting in place thereof the following words:- 30 percent.

(J) Section 2A of chapter 65C of the General Laws, as so appearing, is hereby amended by striking out subsection (a) and inserting in place thereof the following paragraph: -

(a) A tax is hereby imposed upon the transfer of the estate of every person dying on or after January 1, 1997 who, at the time of death, was a resident of the commonwealth. The amount of the tax shall be the sum equal to the amount by which the credit for state death taxes that would have been allowable to a decedent's estate as computed under Code section 2011, as in effect on December 31, 2000, hereinafter referred to as the “credit”, exceeds the lesser of:

(i) the aggregate amount of all estate, inheritance, legacy and succession taxes actually paid to the several states of the United States, other than the commonwealth, in respect to any property owned by that decedent or subject to those taxes as part of or in connection with his estate; or

(ii) an amount equal to the proportion of such allowable credit as the value of properties taxable by other states bears to the value of the entire federal gross estate wherever situated.

(K) Notwithstanding any general or special law to the contrary, the commissioner of revenue may establish a tax amnesty program during which all penalties that could be assessed by the commissioner for the failure of the taxpayer: (i) to timely file any proper return for any tax types and for any tax periods; (ii) to file proper returns which report the full amount of the taxpayer’s liability for any tax types and for any tax periods; (iii) to timely pay any tax liability; or (iv) to pay the proper amount of any required estimated payment toward a tax liability shall be waived without the need for any showing by the taxpayer of reasonable cause or the absence of willful neglect, if the taxpayer, prior to the expiration of the amnesty period, voluntarily files proper returns for all tax types for all periods for which the taxpayer has or had a filing obligation and pays, or at the commissioner’s discretion provides security for, the full amount of tax shown on the taxpayer’s returns or upon the commissioner’s assessments, together with all interest due thereon. The amnesty program shall be established for a period of 2 consecutive months within fiscal year 2003 to be determined by the commissioner, such period to expire not later than June 30, 2003.

The commissioner’s authority to waive penalties during the amnesty period shall not apply to any taxpayer who, before the start date of the amnesty program selected by the commissioner, is or has been the subject of a tax-related criminal investigation or prosecution. The amnesty program shall not apply to a tax liability of any tax type for a period commencing on or after January 1, 2001 and shall not authorize the waiver of any interest or amount treated as interest. The commissioner may offer amnesty to those taxpayers who have either any unpaid self-assessed liability or who have been assessed a tax liability, whether before or after their filing of a return, which assessed liability remains unpaid.

To the extent that a taxpayer wishing to participate in the amnesty program has postponed the payment of an assessment of tax, interest and penalty under the authority of

subsection (e) of section 32 of chapter 62C of the General Laws, the taxpayer shall waive in writing all rights under said subsection (e) to further delay the payment of the tax and interest

portions of the assessment. The tax and interest portions of the assessment shall be payable in full from the date of the commissioner’s notice of assessment. Upon payment by the

taxpayer of the tax and interest of the outstanding assessment, the commissioner shall waive all penalties associated with that assessment. Thereafter, the taxpayer and the commissioner

shall proceed with all administrative appeal rights that the taxpayer wishes to pursue with respect to the assessment.

Amnesty shall not apply to those penalties which the commissioner would not have the sole authority to waive including, but not limited to, fuel taxes administered under the International Fuel Tax Agreement or under the local option portions of taxes or excises collected for the benefit of cities, towns or state governmental authorities.

(L) Notwithstanding the provisions of any general or special law to the contrary, the state lottery commission is hereby directed to structure the prize payouts for all lottery games in order to ensure that the aggregate lottery prize payout ratio, as defined by total prize payout as a percentage of total sales revenue, does not exceed the average prize payout ratio of the ten highest payout ratio state lotteries for the most recent fiscal year for which data is available.

(M) Notwithstanding the provisions of any general or special law to the contrary, video gaming machines may be placed at all four existing racetracks in the Commonwealth provided that no more than 20% of all revenue generated shall revert to these establishments as profit.

(N) Notwithstanding the provisions of any general or special law to the contrary, if, in the event that the provisions of section 28 are enacted and the fiscal year 2003 State Lottery Fund revenues prove inadequate to support State Lottery Fund appropriations in sections 2 and 3, the comptroller, upon direction from the secretary of administration and finance, shall transfer funds from the Stabilization Fund to the State Lottery Fund sufficient to offset any potential shortfall in fiscal year 2003 revenues to the State Lottery Fund to ensure that said fund is in balance as of June 30, 2003.

(O) Subsections (G), (H), (I), (K), (L), (M) and (N) shall take effect upon their passage.

(P) Subsection (J) shall be effective with respect to estates of decedents dying on or after January 1, 2003.

(Q) The remaining provisions of this section shall be effective for tax years beginning on or after January 1, 2002.

Floor Number: 410

ELIMINATING THE RETROACTIVE IMPOSITION OF A CAPITAL GAINS TAX ON THE SALE OF BUSINESSES

Ms. Melconian and Mr. Lees move to amend the bill in Section 22 by adding in subsection (C)(3) after the words “more than 1 year” the following:-

“except for the sale of capital stock or substantially all of the assets of a corporation organized on or before January 1, 1997 provided that the sale occurs on or before July 31, 2002.”

Floor Number: 411

ELIMINATION OF TAX LAW CHANGES

(A) Notwithstanding any general or special law to the contrary, the commissioner of revenue may establish a tax amnesty program during which all penalties that could be assessed by the commissioner for the failure of the taxpayer: (i) to timely file any proper return for any tax types and for any tax periods; (ii) to file proper returns which report the full amount of the taxpayer’s liability for any tax types and for any tax periods; (iii) to timely pay any tax liability; or (iv) to pay the proper amount of any required estimated payment toward a tax liability shall be waived without the need for any showing by the taxpayer of reasonable cause or the absence of willful neglect, if the taxpayer, prior to the expiration of the amnesty period, voluntarily files proper returns for all tax types for all periods for which the taxpayer has or had a filing obligation and pays, or at the commissioner’s discretion provides security for, the full amount of tax shown on the taxpayer’s returns or upon the commissioner’s assessments, together with all interest due thereon. The amnesty program shall be established for a period of 2 consecutive months within fiscal year 2003 to be determined by the commissioner, such period to expire not later than June 30, 2003.

The commissioner’s authority to waive penalties during the amnesty period shall not apply to any taxpayer who, before the start date of the amnesty program selected by the

commissioner, is or has been the subject of a tax-related criminal investigation or prosecution. The amnesty program shall not apply to a tax liability of any tax type for a period

commencing on or after January 1, 2001 and shall not authorize the waiver of any interest or amount treated as interest. The commissioner may offer amnesty to those taxpayers who

have either any unpaid self-assessed liability or who have been assessed a tax liability, whether before or after their filing of a return, which assessed liability remains unpaid.

To the extent that a taxpayer wishing to participate in the amnesty program has postponed the payment of an assessment of tax, interest and penalty under the authority of subsection (e) of section 32 of chapter 62C of the General Laws, the taxpayer shall waive in writing all rights under said subsection (e) to further delay the payment of the tax and interest portions of the assessment. The tax and interest portions of the assessment shall be payable in full from the date of the commissioner’s notice of assessment. Upon payment by the taxpayer of the tax and interest of the outstanding assessment, the commissioner shall waive all penalties associated with that assessment. Thereafter, the taxpayer and the commissioner shall proceed with all administrative appeal rights that the taxpayer wishes to pursue with respect to the assessment.

CAPITAL GAINS I

Messrs. Lees, Tisei, Tarr, Hedlund, Knapik and Mrs. Sprague move to amend the bill in Section 22, by striking out subsections (A), (C), (D), (E) and (K):-.

Messrs. Lees, Tisei, Tarr, Hedlund, and Knapik and Mrs. Sprague move to amend the bill in Section 22, by striking out subsection (F):-.

Ms. Creem & Mr. Tarr move to amend the bill in section 22 by striking Paragraph (F); and further moves to amend the bill by inserting after said section 22 the following new sections:-

SECTION 22A. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as most recently amended by chapter 136 of the acts of 2001 is hereby amended by striking out subparagraph (13).

SECTION 22B. Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as most recently amended by chapter 136 of the acts of 2001 is hereby amended by inserting the following subparagraph (13):

(13) An amount equal to the amount of the charitable contribution deduction allowed or allowable to the taxpayer under section 170 of the Code. All requirements, conditions and limitations applicable to charitable contributions under the Code shall apply for purposes of determining the amount of the deduction under this subparagraph, except that taxpayers shall not be required to itemize their deductions in their federal income tax returns.

SECTION 22C. Section 22A shall apply to charitable contributions made on or after January 1, 2002.

SECTION 22D. Section 22B shall apply to taxable years beginning on or after January 1, 2004.

Mr. Morrissey moves to amend Senate Bill 2300 in Section 23 by striking the following words:-

"(20) The disclosure of such information as is reasonable and appropriate to the implementation and enforcement of chapter 94E."

"(20) The disclosure to the Attorney General of such information as the Attorney General may require for use in enforcing the requirements of Section 2(b) of Chapter 94E."

Floor Number: 416

HART – SPECIAL EDUCATION

Mr. Tisei moves that the bill be amended in section 31, by striking out the following:

“(A)Sections 2, 3 and 5 of chapter 111H of the General Laws are hereby repealed. (B) Notwithstanding any general or special law to the contrary, the low-level radioactive waste management board established in section 2 of chapter 111H of the General Laws is hereby abolished. Unless a contrary intent clearly appears, all powers and duties exercised by the board immediately before the effective date of this act are hereby transferred to the department of public health. Wherever the name “low-level radioactive waste management board” or the name of any department, agency, office, commission, committee, council, board, division, bureau, institution, other administrative unit or officer within the board, from which powers and duties are transferred by this section, appears in any statute, special act or resolve, order, rule, regulation or other document related to the exercise of such powers or the performance of such duties, that name shall be construed as referring to the department of public health.”

Ms. Wilkerson moves to amend the bill in Section 34, in line 3, by striking out the word “shall” and inserting in place thereof the following word: -

“Prior to imposing any new cost-sharing initiatives, the Division shall analyze and document the impact of its cost-sharing on individuals with chronic illnesses and disabilities.”

Ms. Menard moves to amend the bill, in Section 34, line 2, by striking the word “co-payment” and inserting thereof the word “mandatory co-payment” and in line 8, by striking the words

“co-payment of $2” and inserting thereof the following:- “mandatory co-payment of $1.”

Messrs. Lees, Tisei and Knapik move to amend the bill by striking out Section 35.

(g) payment for services provided to MassHealth members by pharmacies participating in MassHealth.

HEALTH CARE PROVIDER ASSESSMENTS

Mr. Tolman moves to amend the bill, in section 35, in line 131, by inserting after "section" the following new language:-

"(g) No funds from the Health Care Quality Improvement Trust Fund shall be used directly or indirectly by any recipient of such funds for marketing, political contributions, lobbying

activities, entertainment or travel expenses, and efforts to assist, promote, deter or discourage union organizing. If the division is notified that a recipient of funds from the Health Care

Quality Improvement Trust Fund has engaged in any of the activities prohibited in this section, the recipient shall be required to document that no funds from the Health Care Quality

Improvement Trust Fund were expended on engagement in any activities prohibited in this section. If the division determines that any recipient of Health Care Quality Improvement Trust

funds engaged in any activities prohibited in this section there shall be a rebut able presumption that funds from the Health Care Quality Improvement Trust Fund paid for that proportion

of the cost of engagement in the prohibited activity which equals the proportion of the recipient’s total revenues which are comprised of monies from the Health Care Quality Improvement

Trust Fund. Recipients determined by the division to have violated this section shall reimburse to the division the funds expended on activities prohibited under this section in an amount

equal to the proportion of the recipient’s total revenues comprised of Health Care Quality Improvement Trust Fund monies. The division shall promulgate regulations necessary to

Mr. Glodis of Worcester moves that the bill be amended in Section 35 by inserting at the end of subsection 54(b), the following:-

Mr. Nuciforo, Mr. Hedlund and Ms. Menard moves to amend Section 35 of the bill in section 54 by striking the definition of “pharmacy” and inserting in place thereof the following

“pharmacy, any single dispensary licensed under the provisions of chapter 111 of the General Laws and registered by the board of registration in pharmacy in accordance with chapter 112 of the General Laws under the direction or supervision of a registered pharmacist which is authorized to dispense controlled substances, including but not limited to, retail drug businesses as defined in section 1 of chapter 94C of the General Laws, however not including a retail drug business that is not part of a retail chain.”

Mr. Moore moves to amend the bill, in Section 35, by inserting after subpart (C), the following new subpart:-

(D) There shall be a study of, but not limited to, the effectiveness and finances of the nursing homes and pharmacy user fee programs, the long term need for the fee programs, effect of the user fee on non-Medicaid facilities, use of the funds in each program, the additional costs, if any, incurred by the residents of the nursing homes as the result of the fee assessed on nursing homes, the additional costs, if any, incurred by prescription drug consumers as the result of the fee assessed on pharmacies. The Division of Health Care Finance and Policy shall conduct two studies, in conjunction with the Division of Medical Assistance. The Division of Health Care Finance and Policy shall consult with the nursing home industry on the nursing home fee and the Division of Health Care Finance and Policy shall consult with the pharmacy industry on the pharmacy fee. The findings of said studies shall be filed with the house and senate ways and means committees and the Chairs of the Joint Committee on Health Care on or before October 15, 2004.

Mr. Creedon, Mr. Glodis and Ms. Melconian move that the Bill be amended by adding the following to outside section 37: (cc) chapter 276 is amended by adding the following new section.

Sec. 87B. If a probationer is required to undergo drug or alcohol testing said probationer shall be required to pay a fee of $5 to $30 per test depending upon his/her ability to pay as determined by the Court.

If a probationer is placed on an electornic monitoring device he/she shall be required to pay $5 to $30 per day depending upon his/her ability to pay as determined by the Court.

Said drug or alcohol fee shall be collected by the several probation offices of the trial court and transmitted to the state treasurers for deposit into the General Fund. The state treasurer shall account for all such fees received and report said fees annually, itemized by court division, to the house and sentate committees on ways and means.

Mr. Morrissey and Mr. Antonioni move to amend the bill in Section 37 subsection (L) by striking out the figure “$140” and inserting in place thereof the following figure:- “$200”.

Mr. Morrissey further move to amend the bill, in section 2, in item 0334-0001, by striking out the figure “$2,514,953” and inserting in place thereof the following figure:- “$2,896,457”.

Mr. Creedon moves to amend, in section 37, by striking out in line 36, as appearing in subsection (L), the number “$140” and by inserting in place thereof the number “$200;” by striking

out in lines 41 and 42, as appearing in subsection (N), the words and numbers “42, 55, both times it appears, and in line 59” and the words “in each instance;” by striking out lines 43

through 48, appearing as subsections (O) and (P); andby striking out lines 60 through 62, appearing as subsection (U).

Mr. Creedon , Ms. Creem, Mr. Nuciforo, Ms. Murray, Mr. Knapik, Mr. Panagiotakos, Mr. O'Leary and Mr. Pacheco move to amend the bill in Section 37 after subsection “(U)” by striking subsections “(V)” through “(BB)” inclusively and further move to amend the bill by adding the a new section immediately after section 37, as follows:

SECTION 37A. Section 40 of chapter 262 of the General Laws, as appearing in the 2000 Official Edition, is hereby amended by striking out lines 3 through 65 and inserting in place thereof the following language:

For the filing of complaints for modification, of complaints for contempt, twenty-five dollars.

For the entry of petitions for amendment of a record except such as relates to separate support, adoption, or the custody or support of minors, for a new bond, care of burial lot, fifty dollars.

For the entry of petitions for discharge of surety, for erection of a monument, for new inventory, for the removal of a fiduciary, sixty dollars.

For issuance of an injunction or temporary restraining order, petition for leave to lease real estate, petition for leave to mortgage real estate, petition for leave to pay debts, filing a will for safekeeping, provided that no additional fee shall be charged for filing a will in substitution for a will previously filed and withdrawn, seventy-five dollars.

For filing an answer that includes a third-party complaint, one hundred thirty-five dollars.

For filing an answer that includes a third-party complaint and either a cross or counterclaim, one hundred eighty dollars.

For the entry of a general petition, an action for separate support, petition for adoption, custody or support of minors, petition for administration of goods not already administered, with will annexed or otherwise, petition for the appointment of a special administrator, conservator, trustee, receiver of the estate of an absentee, or a guardian except where the petitioner certifies that the ward’s estate does not exceed one hundred dollars, petition for leave to carry on the business of deceased, petition for leave to compromise, petition for change of name, petition for letters to a foreign guardian, petition for release of dower or curtesy, petition for the sale of real or personal estate including sales of real estate subject to vested or contingent remainders and petitions for the sale of real estate, for the entry of an action for separate support, petition for specific performance, filing a statement of voluntary administration, issuance of an injunction or temporary restraining order, one hundred dollars.

For administration of the estate of a person deceased intestate, entry of an action for the modification of a decree, petition under section thirty-six of chapter two hundred and nine by a husband or wife for authority to convey land as if sole, petition for the probate of a will, one hundred fifty dollars.

For the entry of a complaint for divorce or for affirming or annulling marriage, except as provided hereinafter for an action in equity, of a petition for partition, two hundred dollars.

For the petition or application for allowance of an account where the gross value accounted for in Schedule A of said account is five thousand dollars or less, no fee; where gross value is more than five thousand dollars but less than ten thousand dollars, seventy-five dollars; where said gross value is more than ten thousand dollars but less than one hundred thousand dollars, one hundred dollars; where said gross value is more than one hundred thousand dollars but less than five hundred thousand dollars, one hundred fifty dollars; where said gross value is more than five hundred thousand dollars but less one million dollars, two hundred dollars plus 0.2% of said gross value of the account; where said gross value is more than one million dollars, four hundred dollars plus 0.2% of said gross value of the account.

Mr. Tarr moves to amend the bill (Senate bill 2300) by striking out section 52 in its entirety and inserting in place thereof the following new section: -

SECTION 52. Section 1. Notwithstanding any general or special law to the contrary, a special commission consisting of three members of the senate, at least one of whom shall be from the minority party, three members of the house of representatives, at least one of whom shall be from the minority party, the treasurer of the commonwealth, the commissioner of education, the secretary of administration and finance and three persons appointed by the governor is hereby established for the purpose of making an investigation and study relative to the funding of the current waiting lists for major construction and reconstruction projects as established under the school building assistance program. In addition, the special commission is charged with investigating and studying the feasibility of converting the funding program for major construction and reconstruction projects to a low interest loan program.

Section 2. Said commission may call upon officials of the commonwealth or its various subdivisions for such information as it may desire in the course of its investigation and study. Said commission shall report to the General Court the results of its investigation and study, and its recommendations, if any, together with drafts of legislation necessary to carry its recommendations into effect, by filing the same with the clerk of the house of representatives on or before December 31, 2003.

Mr. Havern moves that the bill be amended by striking Outside Section 64(d) and inserting the following new section in its place:

The Division of Medical Assistance shall not implement any form of preferred drug list. The Division shall explore alternative cost savings measures including, but not limited to, disease management, controls on fraud and abuse, and enhanced drug utilization review. The Commissioner of said division shall submit a written report recommending cost savings measures to the joint committee on health care and the house and senate committees on ways and means by June 1, 2003.

Mr. Tisei moves to amend the proposed text of the bill by striking Section 65 and inserting in place thereof the following section:-

SECTION 65. (A) (a) The division of medical assistance shall seek a prescription drug discount program waiver from the United States Department of Health and Human Services pursuant to section 1115(a) of the Social Security Act. The prescription drug discount program shall provide eligible individuals with a financial subsidy for prescription drugs equal to the average rebate paid to the Medicaid program by pharmaceutical manufacturers. The extent of the financial subsidy shall be subject to the Division’s annual review and adjustment. Eligible individuals shall include Medicare-eligible individuals whose financial eligibility exceeds 188 per cent of federal poverty level and who do not have an insurance policy that covers drugs and other individuals whose financial eligibility does not exceed 300 percent of the federal poverty level who do not have an insurance program that includes a prescription drug benefit.

(b) The division may establish, as part of the discount program, an annual enrollment fee. Subject to appropriation, the division shall make a payment of at least $1.00 toward the cost of each prescription drug purchase made under the terms of the program.

(c) In implementing the program, the division may contract with a nonprofit corporation or other entity to administer the program. Any such corporation or entity shall have expertise in retail prescription drug discount cards and demonstrated competence in providing services to low-income individuals. In selecting any such corporation or entity, the division shall give preference to a corporation or entity that agrees to assist individuals eligible for the program to access other free or discount prescription drug programs offered by private entities, including pharmaceutical manufacturers.

(d) The division shall report to the house and senate committees on ways and means and the joint committee on health care, not later than 60 days after the effective date of this act, on the division’s progress in implementing this section and shall report every 90 days thereafter on its progress in obtaining the waiver to those committees.

(B) The commissioner of the division of medical assistance, the secretary of the executive office of elder affairs, the secretary of the executive office of administration and finance and the commissioner of the group insurance commission shall take all steps necessary to enable the commonwealth to participate in joint prescription drug purchasing agreements with other states and other health benefit plans. Such steps shall include:

(1) consultation and cooperation with the Northeast Legislative Association on Prescription Drug Pricing;

(2) consultation and cooperation with the Pharmacy RFP Issuing States Initiative organized by the West Virginia public employees insurance agency; and

(3) the execution of any joint purchasing agreements or other contracts with any health benefit plan or organization within or outside the commonwealth that will lower the cost of prescription drugs for the commonwealth or its citizens while maintaining high quality in prescription drug therapies.

(C) (a) For the purpose of providing information to the general court about innovative approaches for making prescription drugs more affordable and accessible to citizens of the commonwealth, the senate president shall appoint 3 members of the senate to the Northeast Legislative Association on Prescription Drugs, including 1 member of the minority party agreed to by the minority leader of the senate, and the speaker of the house shall appoint 3 members of the house of representatives to the association, including 1 member of the minority party agreed to by the minority leader of the house of representatives. Members so appointed shall serve until new members are appointed.

(b) The members of the association shall report to the house and senate committees on ways and means and the joint committees on health care and insurance on or before January 1 of each year with a summary of the activities of the association and any findings and recommendations for making prescription drugs more affordable and accessible to citizens of the commonwealth.

Messrs. Lees, Tisei, Tarr, Hedlund, and Knapik and Mrs. Sprague move to amend the bill by striking out Section 66, and inserting in place thereof the following new Section: -

“SECTION 66. Notwithstanding any general or special law to the contrary, not later than 10 days after the effective date of this act, the comptroller shall transfer $750,000,000 from the Commonwealth Stabilization Fund to the General Fund.”

Messrs. Lees, Tisei, Tarr, Hedlund, and Knapik and Mrs. Sprague move to amend the bill by striking out Section 68 and inserting in place thereof the following new Section: -

“SECTION 68. Notwithstanding any general or special law to the contrary, during fiscal year 2003, the comptroller shall transfer from the Health Care Security Trust, established under chapter 29D of the General Laws, to the Tobacco Settlement Fund, established under section 2XX of chapter 29 of the General Laws, an amount equal to 70 per cent of the total of all payments received by the commonwealth in fiscal year 2003 pursuant to the master settlement agreement in the action known as Commonwealth of Massachusetts v. Phillip Morris, Inc. et. al., Middlesex Superior Court, No. 95-7378 and 70 per cent of the earnings generated in fiscal year 2003 from the Health Care Security Trust as certified by the comptroller pursuant to paragraph (f) of section 3 of chapter 29D of the General Laws.”

Mr. Lees moves to amend the bill in Section 69, in line 3, by inserting after the figure “2003” the following words: -

“, provided further, that a regional position within the division to be housed in the Springfield state office building is created to work on issues and projects in Berkshire, Franklin, Hampden and Hampshire counties”

Messrs. Lees, Tisei, Tarr, Hedlund, Knapik, and Mrs. Sprague move to amend the bill in Section 73 by striking paragraph (b) and inserting in place thereof the following new

“(b) The president of the Commonwealth Corporation shall establish an advisory board to advise the Corporation on all matters relating to the development of a self-sufficiency standard and future revisions to it. The advisory board shall be composed of 18 members, each of whom shall serve a term of 2 years. The following shall be members of the board: the director of labor and workforce development or his designee; the secretary of health and human services or his designee; the director of housing and community development or her designee; 2 members of the senate, 1 of whom shall be appointed by the president of the senate and 1 by the senate minority leader; 2 members of the house of representatives, 1 of whom shall be appointed by the speaker and 1 by the house minority leader; the chairman of the board of higher education or his designee; 1 faculty member of a Massachusetts university or college with research expertise in the areas of demographics, living costs and labor markets to be selected by the Commonwealth Corporation; and representatives of the following 9 organizations to be nominated by their respective organizations and selected by the Commonwealth Corporation: the Massachusetts Family Economic Self-Sufficiency Project; the Massachusetts AFL-CIO; the Associated Industries of Massachusetts; the Massachusetts Association of Community Colleges; the Massachusetts Taxpayers Foundation; the Massachusetts Workforce Boards Association; the Massachusetts Community Action Program Directors’ Association; the Citizens’ Housing and Planning Association; and the Massachusetts Association of Day Care Agencies. Members of the advisory board shall serve without compensation. The Commonwealth Corporation shall reimburse the members for necessary expenses incurred in furtherance of their duties, and shall provide adequate staff to the advisory board so that it can perform its functions effectively.”

Mr. Hart moves to amend that the bill be amended in section 76 in subsection (b) in lines 10 and 11 by striking out the phrase “a representative of community health centers” and inserting in place thereof the following phrase: “a representative of the Massachusetts League of Community Health Centers”

Floor Number: 441

MASSACHUSETTS PUBLIC HEALTH EMERGENCY PLANNING ADVISORY COMMITTEE

Ms. Murray and Ms. Chandler move to amend the bill in Section 76 by adding, after the words “the dean of a school of veterinarian medicine located within the commonwealth”, the

Mr. Lees moves to amend the bill in Section 76, in paragraph (b), in line 24, by inserting after the word “commonwealth,” the following words: -

“the executive director of the Massachusetts Pharmacists Association or his designee,”

PUBLIC HEALTH EMERGENCY PLANNING ADVISORY COMMITTEE

Ms. Menard moves to amended the bill, in Section 76 subsection b in line 14 by inserting after the word “ Association”, the following words:-

SECTION 78. (a) There shall be a special commission on nurse staffing levels to study, evaluate and generate recommendations regarding nursing staff-to-patient ratios at acute care hospitals. The commission shall consist of the commissioner of public health or his designee, the house and senate chairs of the joint committee on health care, 1 representative of the Massachusetts Nurses Association, 1 representative of the board of registration in nursing, 1 registered staff nurse from a large teaching hospital, 1 registered staff nurse from a community hospital, 1 representative of the Massachusetts Hospital Association, 1 representative of an acute care teaching hospital, 1 representative of an acute care community hospital, 1 representative of the Massachusetts Association of Health Plans, 2 health care consumers, one of whom shall be a senior citizen, One representative from the Harvard school of public health, one representative from the Board of registration in Medicine, one representative from the Massachusetts organization of nurse executives, one representative from the Massachusetts association of school nurses, one representative from the Massachusetts association of behavioral health systems, one nurse manager from a large teaching hospital, the president of the Massachusetts AFL-CIO or his designee, one chairperson of a department of nursing from a Massachusetts institution of higher education, one representative from the Massachusetts medical society, and the director from the center for health professions at Worcester state college.

(b) The commission shall investigate and report on matters affecting the acute care nursing workforce in Massachusetts and the corresponding impact on patient care and the health care system. The commission’s report shall include, but not be limited to, the following: evidenced-based recommendations to achieve sufficient nurse staffing at acute care hospitals; an analysis of current technology available to correlate patient need and staffing requirements; an analysis of current professional standards of practice for staffing and the implications of these standards, including the impact of overtime on staff and patient safety and health care quality; an analysis of the data on the nursing shortage in Massachusetts, including both supply and demand data; recommendations to increase the number of nurses available to work in the health care industry; recommendations to increase the enrollment capacity and decrease the attrition rates of Massachusetts nurse education programs; recommendations to enhance the retention of nurses in acute care hospitals; an evaluation of mandatory staff-to-patient ratio regulations in other states, including an analysis of the benefits, costs and implications of such systems; and, recommendations for the necessary resources to achieve sufficient nurse staffing in Massachusetts.

(c) The commission shall present its recommendations, including proposed legislation and proposed rules or regulations, to the secretary of administration and finance, the joint committee on health care and the house and senate committees on ways and means not later than December 10, 2002.

Mr. Moore, Mr. Tarr move to amend the bill in Section 79, subsection (a) by adding after the words “social workers” the following:-

the Massachusetts Hospital Association, the Massachusetts Association of Behavioral Health Systems.”

Mr. Tisei moves that the bill be amended by striking section 79 and inserting the following section:-

SECTION 79. (a) There shall be a special commission on behavioral health care to review the administration and management of behavioral health services paid for by the commonwealth. The study commission shall consist of 1 representative of each of the following agencies or organizations: the division of medical assistance, the Massachusetts behavioral health partnership, the department of public health, the department of mental health, the national alliance for the mentally ill of Massachusetts, the mental health legal advisors committee, the parent/professional advocacy league, the Massachusetts chapter of the national association of social workers, and the Massachusetts People/Patients Organized for Wellness, Empowerment and Rights or M-POWER so-called.

(b) The division of medical assistance and any entity that manages or subcontracts for the management of behavioral health care for the division shall provide, to the extent permitted by law, the following information to assist the study commission:

(1) monthly expenditure and claims data, including, but not limited to, expenditures per enrollee, services used, and approved and denied claims, separated by individual services;

(2) monthly discharge data, including the number and percentage of enrollees discharged from inpatient settings to outpatient settings, the number and percentage of enrollees receiving outpatient care within 7 days, and within 30 days, of discharge from an inpatient setting, and the number and percentage of enrollees receiving outpatient care by outpatient setting; and

(3) any additional information requested by the study commission to monitor the quality of the behavioral health services paid for by the commonwealth.

(c) This information shall be provided at least quarterly in a format approved by the study commission, beginning no later than 30 days after the formation of the study commission. Based on this information and the expertise of its members, the study commission shall assess appropriate methods, whether or not currently utilized, to encourage or strengthen discharge and aftercare planning. The methods assessed shall include existing or other appropriate financial incentives to encourage or require discharge and aftercare planning, existing or other appropriate regulatory mechanisms to encourage or require such planning, and appropriate mechanisms for interagency cooperation to improve outcomes for behavioral health care clients and generate cost savings to the commonwealth.

(d) The study commission shall report its conclusions and any preliminary recommendations by January 1, 2003 and any final recommendations by July 1, 2003 to the joint committee on health care, the joint committee on human services, and the house and senate committees on ways and means.

Mr. Tarr, Mr. Lees, Mr. Knapik, Ms. Sprague and Mr. Hedlund move to amend the bill (Senate Bill 2300), in Section 79, by adding, after the word “workers,” in line 8, the following: -

Messrs. Lees, Tisei, Tarr, Hedlund, and Knapik and Mrs. Sprague move to amend the bill in Section 80 by striking out paragraph (b) and inserting in place thereof the following new paragraph:-

“(b) The special commission shall consist of 16 members. Eight members shall be appointed by the governor, including the chair of the department of telecommunications and energy, or his designee; the commissioner of energy resources, or his designee; the commissioner of the division of capital asset management and maintenance, or his designee; the secretary of the executive office of administration and finance, or his designee; the secretary of the department of transportation, or his designee; the president of the University of Massachusetts or his designee; the superintendent of state office buildings or his designee; and a representative from the Massachusetts Technology Park Collaborative. Three members shall be appointed by the senate president, including the senate chair of the joint committee on energy; a representative from the International Brotherhood of Electrical Workers; and a representative from an organization that addresses energy conservation issues. One member shall be appointed by the senate minority leader. Three members shall be appointed by the speaker of the house of representatives, including the house chair of the joint committee on energy; a representative from the National Association of Government Employees; and a representative from an organization that addresses energy conservation issues. One member shall be appointed by the house minority leader. Such members shall serve on a special commission for a term of 270 days or until the commission’s report is filed with the clerks of the senate and the house of representatives.”

Mr. Tarr and Mr. Baddour move to amend the bill (S. 2300), by striking out Section 81 in its entirety and replacing it with the following section: -

SECTION 81. Chapter 29 of the General Laws, as appearing in the 2000 Official Edition, is hereby amended by adding the following new section after Section 5F: -

Section 5G: Development and Adoption of Zero-Based Budget Estimates

1. The Secretary of Administration and Finance, with the approval of the Governor, shall on a quadrennial basis beginning on January 1,2004 develop and submit to the Clerks of the Senate and House of Representatives a zero-based budget, so-called, for each agency and department of state government.

Said zero-based budget shall reflect the amount of funding deemed necessary to achieve the most cost-effective performance of each agency or department pursuant to an accompanying narrative delineating the tasks to be performed by that agency or department, together with goals and objectives for each agency or department for a period not to exceed four years. Said budget shall have a zero dollar amount as its basis, and shall not reflect any prior appropriation amount, adjusted or otherwise.

2. Said zero-based budget shall be referred by the Senate and House of Representatives to the committees of subject matter jurisdiction relevant to each component of said budget. Such committees shall evaluate each such component, taking into account all available information, including that provided by public testimony in oral and written form. The evaluations of the committee shall then be reported to the Senate and House Committees on Ways and Means.

3. The Ways and Means Committees of the Senate and House of Representatives shall, jointly or individually, conduct at least one public hearing on the zero-based budget and shall also receive written and electronic testimony for a period of not less than 30 days on said budget.

Said ways and means committees shall jointly develop and submit to the Clerks of the Senate and House of Representatives a zero-based budget estimate not later than 60 days following the receipt of the zero-based budget estimate filed by the Secretary pursuant to Section 1 above.

Said zero-based budget estimate shall be included in a joint resolution and placed before the members of the General Court for their consideration. Such joint resolution, if adopted, shall be employed in evaluating each annual budget considered by the General Court for the four years following its adoption.

4. Zero-based budgeting shall mean, for the purposes of this section, a means of developing appropriations based on the cost-effective achievement of the tasks and goals of a particular agency or department without regard to prior appropriations, adjusted for inflation or otherwise. Any appropriation so developed shall to the extent possible, be accompanied by a brief description of said tasks and goals together with the performance measure of the achievement of those tasks and goals.

Mr. Antonioni moves to amend the bill by inserting, after Section 84, the following new Section:-

“Section 85. Paragraph (g ½) of section 4 of chapter 32 of the General Laws is hereby amended by added at the end thereof the following:-

“A member of the teachers’ retirement system who is eligible for credit for out-of-state service under subsection 4 of section 3 of chapter 32 shall be eligible for the maternity leave provision under this paragraph, provided that the member shall have resigned for the purposes of maternity leave prior to 1975 in the state for which she claims creditable out-of-state service; provided further, that the member has not already received credit for maternity leave; and provided further, that said member shall pay into the Annuity Savings Fund of the system by December 31, 2003.”

Mr. Moore moves to amend the bill by striking out Section 21.

Floor Number: 406

CAPITAL GAINS TAX

Floor Number: 410

ELIMINATING THE RETROACTIVE IMPOSITION OF A CAPITAL GAINS TAX ON THE SALE OF BUSINESSES

Floor Number: 411

ELIMINATION OF TAX LAW CHANGES

Floor Number: 416

HART – SPECIAL EDUCATION

HEALTH CARE PROVIDER ASSESSMENTS

Floor Number: 441

MASSACHUSETTS PUBLIC HEALTH EMERGENCY PLANNING ADVISORY COMMITTEE

PUBLIC HEALTH EMERGENCY PLANNING ADVISORY COMMITTEE

Section 5G: Development and Adoption of Zero-Based Budget Estimates