SECTION 4    Section 18A of chapter 3 of the General Laws is hereby repealed.

SECTION 5    Chapter 7 of the General Laws is hereby amended by inserting after section 11 the following section:-

Section 14C.  (a) As used in this section the following words shall, unless the context clearly requires otherwise, have the following meanings:-

“Agency”, a commonwealth authority, board, bureau, commission, department, division, executive office, institution, institution of higher education, the secretary of state, the attorney general, the state treasurer, the state auditor, the administrative office of the trial courts, trial court departments, the supreme judicial court, the appeals court, the governor’s office, lieutenant governor’s office, the governor’s council, the house of representatives and the senate.

“Funding source”, the agency and account from where the expenditure is appropriated.

“Recipient”, a business corporation, partnership, firm, unincorporated association or other legal business entity engaged in economic activity within the commonwealth, and any affiliate thereof, which is, or the members of which are, subject to taxation under chapter 62, 63, 64H or 64I.  For the purposes of this section, recipient shall also include a grantee or subgrantee, contractor or subcontractor or political subdivision.  A recipient shall not include an individual recipient of state or federal assistance.

“Searchable website”, a website that allows the public at no cost to search for, obtain and aggregate the information identified in subsection (b).

“Secretary”, the secretary of administration and finance.

“State award” or “award”, appropriations, grants, subgrants, loans, purchase orders, infrastructure assistance and other forms of financial assistance.

(b) The secretary shall develop and operate a searchable website accessible by the public at no cost that includes:

(1) the name and location of a recipient or agency receiving a state award, the funding source of each award, the amount of funds appropriated and a description of the purpose of the award;

(2) local aid to cities and towns including amounts paid to individual municipal agencies;

(3) annual revenues, as determined by the secretary which shall include, but shall not be limited to:

(i) receipts or deposits by an agency into funds established within the state treasury;

(ii) agency earnings including, but not limited to, amounts collected by each agency for services performed and licenses and permits issued;

(iii) compensation for the purchase or lease of state-owned property and interest collected from state-issued loans; and

(iv) federal grants;

(4) a link to all state audits and reports relating to the receipt of state awards by an agency or recipient, including an audit or report issued by the inspector general, state auditor, special commission, legislative committee or executive body; and

(5) any other relevant information specified by the secretary.

(c) Where possible, the searchable website shall contain a hyperlink to the actual grants issued.

(d) The searchable website shall include and retain information for each fiscal year for not less than 10 fiscal years.

(e) The secretary shall update the searchable website as new data becomes available.  All agencies shall provide to the secretary all data that is required to be included in the searchable website not later than 30 days after the data becomes available to the agency.  The secretary shall provide guidance to agency heads to ensure compliance with this section.

(f) This section shall not be construed to require the disclosure of information that is confidential under state or federal law.

(g) The secretary shall not be considered in compliance with this section if the data required for the searchable website is not available in a searchable and aggregate manner or if the public is redirected by the searchable website to other government websites, unless each of those websites complies with the requirements of this section.

SECTION 6   The eighth paragraph of section 19 of chapter 15A of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following sentence:- No student shall be eligible for a tuition and fee waiver under this paragraph unless the student meets the financial need criteria for MASSGrant assistance, so-called, through the general scholarship program administered pursuant to section 16.

SECTION 7   Chapter 29 of the General Laws is hereby amended by inserting after section 2AAAA the following section:-

Section 2BBBB.  There shall be established and set up on the books of the commonwealth a separate fund to be known as the Substance Abuse Prevention and Treatment Fund, in this section called the fund.  The fund shall be credited with all sales tax revenues collected from the sale of alcoholic beverages under chapter 64H.  Amounts credited to the fund shall be expended, subject to appropriation, to support substance abuse prevention and treatment programs.

SECTION 8    Section 5B of chapter 29 of the General Laws, as so appearing, is hereby amended by inserting after the word “laws”, in line 10, the following words:- , the transfers of capital gains income tax revenue required by section 5G.

SECTION 9   Said section 5B of said chapter 29, as so appearing, is hereby further amended by inserting after the word “therein”, in line 68, the following words:- , and shall be net of the transfers of capital gains income tax revenue required by section 5G.

SECTION 10   Said chapter 29 is hereby further amended by inserting after section 5F the following section:-

Section 5G. The department of revenue shall report by November 30 to the state comptroller, the executive office for administration and finance and the house and senate committees on ways and means tax revenues estimated to have been collected during the preceding fiscal year from capital gains income.  After each quarter, the department of revenue shall certify to the state comptroller the amount of tax revenues estimated to have been collected during the preceding quarter from capital gains income.  If the department of revenue certifies that the amount of tax revenues estimated to have been collected from capital gains income exceeds $1,000,000,000 in any fiscal year, the comptroller shall transfer quarterly any such amount that exceeds $1,000,000,000 collected during that fiscal year to the Commonwealth Stabilization Fund established by section 2H.  This transfer shall be made before the certification of the consolidated net surplus for the previous fiscal year as provided in section 5C.  Five per cent of any amount transferred to the Commonwealth Stabilization Fund under this section shall then be transferred from the Commonwealth Stabilization Fund to the State Retiree Benefits Trust Fund.

SECTION 11   Chapter 29 of the General Laws is hereby amended by inserting after section 29I the following new section:-

Section 29J. Except for its full-time employee, a state agency or state authority shall not use state funds to pay for an executive or legislative agent, as defined in section 39 of chapter 3.

SECTION 12   Section 17 of chapter 62 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by striking out paragraph (d) and inserting in place thereof the following paragraph:-

(d) A partner's distributive share of any item of income, loss, deduction or credit shall be determined by the partnership agreement; provided, however that a partner’s distributive share shall be determined in accordance with the partner's interest in the partnership, by taking into account all facts and circumstances, if: (i) the allocation to a partner under the agreement of income, gain, loss, deduction or credit, or item thereof, does not have substantial economic effect; or (ii) the partnership agreement does not provide the partner's distributive share of income, gain, loss, deduction or credit, or item thereof.  The partner shall include the distributive share of income, loss, deduction or credit in the partner's return for the taxable year during which or with which the taxable year of the partnership ends.  Except as the context requires, and subject to rules or regulations that the commissioner may adopt, the determination of a partner's distributive share shall take into account rules and principles developed under the Code and federal regulations promulgated thereunder, adjusted as required or appropriate to properly reflect income and other tax items for Massachusetts tax purposes.

SECTION 13Chapter 62C of the General Laws is hereby amended by inserting after section 24 the following section:-

Section 24A. (a) Tax treatment of pass-through entity items shall be established at the entity level.  The commissioner may audit, in a unified proceeding, a pass-through entity whose members or indirect owners are subject to tax under chapter 62 or 63. Pass-through items of entities subject to unified audit procedures shall  be treated consistently by the pass-through entity and all members or indirect owners of the pass-through entity, except to the extent that a taxpayer member or indirect owner makes a declaration of inconsistency with its original return.  For purposes of this section, the entity is a taxpayer.

(b) The statute of limitations for assessing tax with respect to a pass-through entity item for an entity's taxable year shall not expire before the latest of: (i) 3 years after the later of the date on which the entity's return for the taxable year was filed, or the last day for filing the entity's return for that year, without extensions; or (ii) an assessment period established in section 26 applicable to a taxpayer member or indirect owner. Subsections (d) and (h) of section 26 shall apply to returns filed by a pass-through entity.  A member or indirect owner of a pass-through entity may file a request for an adjustment of tax attributable to any pass-through entity item for a taxable year within 3 years after the later of the date on which the entity's return for the taxable year was filed, or the last day for filing the entity's return for that year, without extensions; provided, however, that such a request may not be filed after the commissioner has issued a final entity administrative adjustment.  Partial or full denial of a request for adjustment of tax by the commissioner shall be treated as a refusal to abate or refund tax under section 39 for the purposes of an appeal.

(c) Assessment of a deficiency attributable to any pass-through entity item against members or indirect owners of entities subject to unified audit proceedings shall be made only after entity-level proceedings are complete.  Matters determined in a unified audit proceeding are not subject to dispute by the individual members or indirect owners.  The commissioner shall establish by regulation the types of pass-through entities subject to unified audit proceedings, which may include, without limitation, partnerships and S corporations, and the requirements imposed on these entities, including the designation of a tax matters partner.  So far as practicable, these requirements shall be based on federal rules.

SECTION 14 Section 30 of said chapter 62C, as appearing in the 2008 Official Edition, is hereby amended by striking out the fourth paragraph and inserting in place thereof the following paragraph:-

Any person or estate failing to comply with the first paragraph shall be assessed a penalty of 10 per cent of the additional tax found due, this penalty is to become part of the additional tax found due.  For reasonable cause shown, the commissioner may, in the commissioner's discretion, abate this penalty in whole or in part.

SECTION 15 Section 30A of said chapter 62C, as so appearing, is hereby amended by striking out subsection (c) and inserting in place thereof the following subsection:-

(c) Any person failing to comply with subsection (a) shall be assessed a penalty of 10 per cent of the additional tax found due, this penalty is to become part of the additional tax found due.  For reasonable cause shown, the commissioner may, in the commissioner's discretion, abate this penalty in whole or in part.

SECTION 16 Section 31A of said chapter 62C, as so appearing, is hereby amended by inserting after the figure “62B”, in line 4, the following words:- , section 7D of chapter 64C.

SECTION 17 Section 32 of said chapter 62C, as so appearing, is hereby amended by striking out, in line 62, the word “ninetieth” and inserting in place thereof the following word:- sixtieth.

SECTION 18 The first paragraph of paragraph (3) of subsection (e) of said section 32 of said chapter 62C, as so appearing, is hereby further amended by adding the following sentence:-  For purposes of this paragraph, the date of a decision by the appellate tax board shall be determined without reference to any later issuance of finding of facts and report by the board or to any request for a finding of facts and report.

SECTION 19 Said chapter 62C is hereby further amended by inserting after section 32 the following section:-

Section 32A. (a) If an obligation from an installment transaction to which subsections (a) to (c), inclusive, of section 453A of the Code applies is outstanding as of the close of any taxable year, the tax imposed by chapter 62 or 63 for that taxable year shall be increased by the amount of interest equal to the product of the applicable percentage of the deferred tax liability determined under section 453A(c) of the Code, adjusted to reflect differences in, or otherwise to take into account, the tax laws of the commonwealth, including use of the applicable tax rate under chapter 62 or 63, multiplied by the underpayment rate in effect under subsection (a) of section 32.

(b) In the case of any installment obligation to which section 453(l)(2)(B) of the Code applies, the tax imposed by chapter 62 or 63 for any tax year in which payment on that obligation is received shall be increased by an amount of interest determined as follows: the amount of tax for that taxable year attributable to the payments on installment obligations to which this subsection applies shall be multiplied by the underpayment rate determined under subsection (a) of section 32 in effect at the time of sale, which rate shall be applied for the period beginning on the date of sale and ending on the date that payment is received.

(c) The commissioner may issue rules or regulations analogous to those under sections 453A and 453 of the Code, adjusted to reflect differences in, or otherwise to take into account, the tax laws of the commonwealth.

SECTION 20 Chapter 64C of the General Laws is hereby amended by inserting after section 7C the following section:-

Section 7D. Every person who fails to pay to the commissioner any sum required by this chapter to be paid shall be personally and individually liable therefor to the commonwealth.  The term “person,” as used in this section, includes an officer or employee of a corporation, or a member or employee of a partnership or limited liability company, who as such officer, employee or member is under a duty to pay over the taxes imposed by this chapter.

SECTION 21 The first paragraph of section 19C of chapter 78 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by striking out clause (2).

SECTION 22 Section 1 of chapter 118G of the General Laws, as so appearing, is hereby amended by striking out the definition of “Critical access services”.

SECTION 23 Said section 1 of said chapter 118G, as so appearing, is hereby further amended by striking out, in line 97, the words “emergency, urgent, and critical access”.

SECTION 24 Section 34 of said chapter 118G, as so appearing, is hereby amended by striking out the definition of “Critical access services”.

SECTION 25 Said section 34 of said chapter 118G, as so appearing, is hereby further amended by striking out, in lines 107 and 108, the words “emergency, urgent and critical access”.

SECTION 26 Section 10 of chapter 119A, as so appearing, is hereby amended by inserting after the figure “10A”, in line 14, the following words:- and on child support services authorized pursuant to Title IV, Part D, of the Social Security Act.

SECTION 27 Section 11 of said chapter 119A of the General Laws, as so appearing, is hereby amended by inserting after the word “fund”, in line 7, the following words:- and from the child support penalties account.

SECTION 28 Section 23 of chapter 5 of the acts of 2009 is hereby amended by striking out the figure “2010” and inserting in place thereof the following figure:- 2011.

SECTION 29 Notwithstanding section 40G of chapter 7 of the General Laws or any other general or special law or regulation to the contrary, the commissioner of capital asset management and maintenance may, on behalf of any state agency or the administrative office of the trial court, renegotiate any existing facilities lease of that agency or office, which was procured pursuant to said chapter 7, to obtain a reduced lease rate or other valuable consideration in consideration of an extension of any such lease for a period of time beyond the 10-year limitation provided in said section 40G of said chapter 7; provided, however, that no lease shall be extended to a date that is more than 15 years after the original commencement date of the lease.  The commissioner shall first make a written determination that the renegotiated lease provisions of each renegotiated lease are favorable to the commonwealth based on a cost-benefits analysis.

SECTION 30 (a) Except as provided in subsection (b), notwithstanding any general or special law to the contrary, an eligible individual pursuant to section 3 of chapter 118H of the General Laws shall not include persons who cannot receive federally-funded benefits under sections 401, 402 and 403 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, P. L. 104-193, as amended, for fiscal year 2011.

(b) Notwithstanding any general or special law to the contrary, the secretary of administration and finance, the secretary of health and human services and the executive director of the commonwealth health insurance connector authority, in their full discretion and subject only to the terms and conditions in this subsection, may establish or designate a health insurance plan in which a person who cannot receive federally-funded benefits under said sections 401, 402 and 403 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, P. L. 104-193, as amended, and who is also an eligible individual pursuant to section 3 of chapter 118H of the General Laws, may enroll for a period not to exceed July 1, 2010 to June 30, 2011, inclusive; provided, however, that only those persons that enrolled in the health insurance plan established pursuant to section 31 of chapter 65 of the acts of 2009 shall be eligible to enroll in the plan authorized by this section.  This plan may be contracted for selectively from the health plans that contracted in fiscal year 2010 to provide insurance coverage to commonwealth care or MassHealth enrollees.  Total state costs of providing coverage to all such persons, net of enrollee contributions and any federal financial participation, shall not exceed $60,000,000 for fiscal year 2011.  To the extent that additional federal financial participation becomes available for paying the costs of such coverage, the secretary of administration and finance may direct the comptroller to make such amounts available from the General Fund for the purpose of paying the costs of such coverage.  If the secretary of administration and finance, the secretary of health and human services and the executive director of the commonwealth health insurance connector authority determine that the projected costs of enrolling eligible individuals in such coverage in fiscal year 2011 will exceed net state costs of $60,000,000, they may limit enrollment in such coverage.  If the secretary of administration and finance, the secretary of health and human services and the executive director of the commonwealth health insurance connector authority are unable to establish or designate a health insurance plan under this section, the secretary of administration and finance may direct the comptroller to transfer up to $60,000,000 from the Commonwealth Care Trust Fund to the Health Safety Net Trust Fund for the cost of health safety net claims of these individuals.

SECTION 31 (a) Notwithstanding any general or special law to the contrary, the comptroller shall transfer $35,500,000 from the Commonwealth of Massachusetts Springfield Promise Program Expendable Trust to the General Fund after receiving a written request from the secretary of administration and finance.

(b) Notwithstanding any general or special law to the contrary, upon receiving a written request from the secretary of administration and finance, the comptroller shall transfer to the General Fund the unexpended balance of a fund, trust fund or other separate account, in existence on April 1, 2010, whether established administratively or by law, including a separate account established under section 6 of chapter 6A of the General Laws or section 4F of chapter 7 of the General Laws; provided, however, that the secretary and comptroller shall report to the house and senate committees on ways and means 45 days prior to any such transfer.  The request shall certify that the secretary, in consultation with the comptroller, has determined this balance not to be necessary for the purposes for which it was made available.

(c) Notwithstanding section 1 of chapter 29D of the General Laws or any general or special law to the contrary, all payments received by the commonwealth in fiscal year 2011 pursuant to the master settlement agreement in the action known as Commonwealth of Massachusetts v. Philip Morris, Inc. et. al., Middlesex Superior Court, No. 95-7378, shall be deposited in the General Fund.  Notwithstanding section 3 of said chapter 29D to the contrary, the comptroller shall transfer 100 per cent of the earnings generated in fiscal year 2011 from the Health Care Security Trust, as certified under subsection (f) of said section 3 of said chapter 29D, to the General Fund.

SECTION 32 (a) Notwithstanding section 53 of chapter 118E of the General Laws, for fiscal year 2011, the executive office of health and human services may within its sole discretion determine the extent to which to include within its covered services for adults the federally optional dental services that were included in its state plan or demonstration program in effect on January 1, 2002 and the dental services that were covered for adults in the MassHealth Basic program as of January 1, 2002.

(b) Notwithstanding subsection (a) of section 6 of chapter 118H of the General Laws, for fiscal year 2011, medically necessary dental services covered through health insurance plans procured by the board of the commonwealth health insurance connector for any resident with a household income that does not exceed 100 per cent of the federal poverty level shall include preventative procedures but shall exclude those categories of services that are not provided through MassHealth.

SECTION 33 Notwithstanding any general or special law to the contrary, the executive office of health and human services, acting in its capacity as the single state agency under Title XIX of the Social Security Act and as the principal agency for all of the agencies within the executive office and other federally assisted programs administered by the executive office, may enter into interdepartmental services agreements with the University of Massachusetts Medical School to perform activities that the secretary of health and human services, in consultation with the comptroller, determines are appropriate and within the scope of the proper administration of Title XIX and other federal funding provisions to support the programs and activities of the executive office.  These activities may include: (1) providing administrative services including, but not limited to, providing the medical expertise to support or administer utilization management activities, determining eligibility based on disability, supporting case management activities and similar initiatives; (2) providing consulting services related to quality assurance, program evaluation and development, integrity and soundness and project management; and (3) providing activities and services for the purpose of pursuing federal reimbursement or avoiding costs, third-party liability and recouping payments to third parties.  Federal reimbursement for any expenditures made by the University of Massachusetts Medical School relative to federally reimbursable services the university provides under these interdepartmental service agreements or other contracts with the executive office shall be distributed to the university and recorded distinctly in the state accounting system.  The secretary may negotiate contingency fees for activities and services related to pursuing federal reimbursement or avoiding costs, and the comptroller shall certify these fees and pay them upon the receipt of this revenue, reimbursement or demonstration of costs avoided.  Contracts for contingency fees shall not extend longer than 3 years and shall not be renewed without prior approval from the executive office for administration and finance.  The secretary shall not pay contingency fees in excess of $40,000,000 for state fiscal year 2011; provided, however, that contingency fees paid to the University of Massachusetts Medical School under the terms of any interagency service agreement for recoveries related to the special disability workload projects shall be excluded from that $40,000,000 limit for fiscal year 2011.  The secretary of the executive office shall submit to the secretary of administration and finance and the senate and house committees on ways and means a quarterly report detailing the amounts of the agreements, the ongoing and new projects undertaken by the university, the amounts spent on personnel and the amount of federal reimbursement and recoupment payments that the university collected.

SECTION 34 Notwithstanding any general or special law to the contrary, on or before October 1, 2010 and without further appropriation, the comptroller shall transfer from the General Fund to the Health Safety Net Trust Fund, established pursuant to section 36 of chapter 118G of the General Laws, in this section called the fund, the greater of $45,000,000 or one-twelfth of the total expenditures to hospitals and community health centers for the purposes of making initial gross payments to qualifying acute care hospitals for the hospital fiscal year beginning October 1, 2010.  These payments shall be made to hospitals before, and in anticipation of, the payment by hospitals of their gross liability to the fund.  The comptroller shall transfer from the fund to the General Fund, not later than June 30, 2011, the amount of the transfer authorized by this section and any allocation thereof as certified by the director of the health safety net office.

SECTION 35 Notwithstanding any general or special law to the contrary, nursing facility and resident care facility rates effective July 1, 2010 under section 7 of chapter 118G of the General Laws may be developed using the costs of calendar year 2005.

SECTION 36 Notwithstanding any general or special law to the contrary, after complying with clause (a) of section 5C of chapter 29 of the General Laws, the comptroller shall dispose of the consolidated net surplus in the budgetary funds for fiscal year 2010 as follows: (i) the comptroller shall transfer $10,000,000 from the General Fund to the Massachusetts Life Sciences Investment Fund established by section 6 of chapter 23I of the General Laws; and (ii) the remaining balance shall be transferred from the General Fund to the Commonwealth Stabilization Fund.

SECTION 37 Notwithstanding any general or special law to the contrary, the formula for application of funds provided in section 35J of chapter 10 of the General Laws shall not apply in fiscal year 2011.

SECTION 38 Notwithstanding clause (xxiii) of the third paragraph of section 9 of chapter 211B of the General Laws or any other general or special law to the contrary, the chief justice for administration and management may, from the effective date of this act through April 30, 2010, transfer funds from any item of appropriation within the trial court, except items 0339-1001 and 0339-1003, to any other item of appropriation within the trial court, except items 0339-1001 and 0339-1003. These transfers shall be made in accordance with schedules submitted to the house and senate committees on ways and means. The schedule shall include the following: (1) the amount of money transferred from any item of appropriation to another; (2) the reason for the necessity of the transfer; and (3) the date on which the transfer is to be completed. A transfer under this section shall not occur until 10 days after the revised funding schedules have been submitted in written form to the house and senate committees on ways and means.

SECTION 39 Notwithstanding any general or special law to the contrary, the nursing home assessment established by subsection (b) of section 25 of chapter 118G of the General Laws shall be sufficient in the aggregate to generate $220,000,000 in fiscal year 2011.

SECTION 40 Notwithstanding any general or special law to the contrary, in hospital fiscal year 2011, the office of the inspector general may continue to expend funds from the Health Safety Net Trust Fund, established by section 36 of chapter 118G of the General Laws, for the costs associated with maintaining a pool audit unit within the office.  The unit shall continue to oversee and examine the practices in all hospitals including, but not limited to, the care of the uninsured and the resulting free care charges.  The inspector general shall submit a report to the house and senate committees on ways and means on the results of the audits and any other completed analyses not later than March 1, 2011.  For the purposes of these audits, allowable free care services shall be defined pursuant to said chapter 118G and any regulations adopted thereunder.

SECTION 41 Notwithstanding any general or special law to the contrary, the amounts transferred pursuant to subdivision (1) of section 22C of chapter 32 of the General Laws shall be made available for the Commonwealth’s Pension Liability Fund established by section 22 of said chapter 32.  The amounts transferred pursuant to said subdivision (1) of said section 22C of said chapter 32 shall meet the commonwealth’s obligations pursuant to said section 22C of said chapter 32, including retirement benefits payable by the state employees’ and the state teachers’ retirement systems, for the costs associated with a 3 per cent cost-of-living adjustment pursuant to section 102 of said chapter 32, for the reimbursement of local retirement systems for previously authorized cost-of-living adjustments pursuant to said section 102 of said chapter 32 and for the costs of increased survivor benefits pursuant to chapter 389 of the acts of 1984.  The state board of retirement and each city, town, county and district shall verify these costs, subject to the rules adopted by the state treasurer.  The state treasurer may make payments upon a transfer of funds to reimburse certain cities and towns for pensions to retired teachers, including any other obligations which the commonwealth has assumed on behalf of any retirement system other than the state employees’ or state teachers’ retirement systems and also including the commonwealth’s share of the amounts to be transferred pursuant to section 22B of said chapter 32 and the amounts to be transferred pursuant to clause (a) of the last paragraph of section 21 of chapter 138 of the General Laws.  All payments for the purposes described in this section shall be made only pursuant to distribution of monies from the fund, and any distribution and the payments for which distributions are required shall be detailed in a written report filed quarterly by the secretary of administration and finance with the house and senate committees on ways and means and the joint committee on public service in advance of this distribution.  Distributions shall not be made in advance of the date on which a payment is actually to be made. The state board of retirement may expend an amount for the purposes of the board of higher education’s optional retirement program pursuant to section 40 of chapter 15A of the General Laws.  To the extent that the amount transferred pursuant to said subdivision (1) of said section 22C of said chapter 32 exceeds the amount necessary to adequately fund the annual pension obligations, the excess amount shall be credited to the Pension Reserves Investment Trust Fund, established by subdivision (8) of section 22 of said chapter 32, for the purpose of reducing the unfunded pension liability of the commonwealth.

SECTION 42 Notwithstanding any general or special law to the contrary, during fiscal year 2011 the comptroller shall not transfer 0.5 per cent of the total revenue from taxes in the preceding fiscal year to the Commonwealth Stabilization Fund, established by section 2H of chapter 29 of the General Laws, as otherwise required pursuant to clause (a) of section 5C of said chapter 29.

SECTION 43 Notwithstanding any general or special law to the contrary, the department of transitional assistance may amend its supplemental nutrition assistance program outreach plan, in this section referred to as SNAP, to include SNAP application assistance and retention activities conducted by community-based organizations or other state agencies; provided, further, that the department is authorized to maximize federal reimbursement from the United States Department of Agriculture for funds identified by community-based organizations for SNAP application assistance and retention activities, including assistance and retention activities funded through private, state or community development block grants; and provided further, that the department may provide federal reimbursements identified for SNAP outreach efforts to commonwealth agencies and departments and community-based organizations engaged in outreach efforts, and for the administrative costs incurred by an agency or organization in claiming the federal reimbursements or processing additional SNAP applications.

SECTION 44 Notwithstanding chapter 79 of the acts of 1814 or any other general or special law to the contrary, for fiscal year 2011, the social law library may collect monies from all executive, legislative and judicial branch offices and constitutional officers of the commonwealth for access to the library and its services for the Suffolk social law library chargeback, item 0321-2215 of section 2B.

SECTION 45 (a) The state library established by chapter 123 of the acts of 1826, presently known as the George Fingold Library, in this section called the state library, shall be under the direction and control of the general court.

(b) Notwithstanding any general or special law to the contrary, this section shall facilitate the orderly transfer of the employees, proceedings, rules and regulations, property and legal obligations of the state library from the executive office for administration and finance, as the transferor, to the general court, as the transferee.

(c) The transfer of employees under this section shall not impair the civil service status of any such reassigned employee who immediately before the effective date of this act either holds a permanent appointment in a position classified under chapter 31 of the General Laws or has tenure in a position by reason of section 9A of chapter 30 of the General Laws.

(d) All books, papers, records, documents, equipment, buildings, facilities, cash and other property, both personal and real, including all such property held in trust, of the state library which immediately before the effective date of this act are in the custody of the transferor shall be transferred to the transferee.

(e) All duly existing contracts, leases and obligations of the state library shall continue in effect but shall be assumed by the transferee.  No existing right or remedy of any character shall be lost, impaired or affected by this section.

SECTION 46 Notwithstanding any general or special law to the contrary, the division of child support enforcement shall not appropriate funds from the child support penalties account for administrative and operational costs within the division; provided, however, that the division may appropriate funds from the child support penalties account pursuant to section 11 of chapter 119A of the General Laws for the development of an information technology modernization project approved by the federal government.

SECTION 47 There is hereby established  a special commission to consist of 1 member of the house of representatives appointed by the speaker of the house of representatives; 1 member of the senate appointed by the president of the senate; the secretary of administration and finance or his designee; the state comptroller or his designee; and 1 person to be appointed by the governor who shall have experience working with an agency budget that utilizes capital funds to pay personnel costs and utilizes operating costs to fund capital projects, for the purpose of making an investigation and study relative to the feasibility of transferring personnel that are currently funded from the capital budget to the operating budget and transferring capital projects funded from the operating budget to the capital budget.  The commission shall review and provide information on the total number of full and part-time employees by department that are funded from the capital budget, including their salaries, and a description and cost of the capital projects by department that are funded from the operating budget.  The commission shall submit its finding and recommendations, together with drafts of legislation necessary to carry those recommendations into effect, by filing the same with the clerks of the house of representatives and senate who shall forward the same to the house and senate committees on ways and means on or before the last Wednesday of December 2010.

SECTION 48 The searchable website created pursuant to section 14C of chapter 7 of the General Laws shall be accessible to the public on or before January 1, 2011 and shall contain data for fiscal year 2010.

SECTION 49 Section 19 shall be effective for tax years beginning on or after January 1, 2010, with respect to installment obligations outstanding as of the close of the tax year.

SECTION 50 Section 29 shall expire on June 30, 2011.