Mr. Richard T. Moore moved that the bill be amended by inserting, after Section __, the following new Sections:
SECTION X. Paragraph (n) of section 5 of chapter 614 of the acts of 1968 is hereby amended by striking out the words “its administrative” and inserting in place thereof the following words:- fees, administrative.
SECTION X. Said section 5 of said chapter 614 is hereby further amended by inserting after paragraph (n) the following paragraph:-
(n1/2) to fund the capital reserves authorized under paragraph (g) of section 10 and to fund and administer loans and grant programs for community hospitals and community health centers;
SECTION X. Section 10 of said chapter 614 is hereby further amended by adding the following paragraph:- (g) (i) For the benefit of nonprofit community hospitals and nonprofit community health centers licensed by the department of public health and meeting the definition of a community health center under 114.6 CMR 13.00 as either a community health center or a hospital licensed health center, the authority may create and establish special funds to be known as Community Hospital and Community Health Center Capital Reserve Funds and, to the extent so created, shall pay into each such fund any monies appropriated and made available by the commonwealth for the purposes of such fund, any proceeds from the sale of notes or bonds to the extent provided in the resolution, trust agreement or indenture of the authority authorizing issuance thereof, any other monies or funds of the authority that the authority determines to deposit in the fund and any other monies which may be available to the authority only for the purpose of such fund from any other source or sources. All monies held in the fund, except as hereinafter provided, shall be used solely for the payment of the principal of bonds of the authority which are secured by any such fund as the same mature, which herein shall include becoming payable by sinking fund installment, the purchase of such bonds, the payment of interest on such bonds, or the payment of any redemption premium required to be paid when such bonds are redeemed prior to maturity; provided, however, that, monies in a Community Hospital and Community Health Center Capital Reserve Fund shall not be withdrawn therefrom at any time in such amount as would reduce the amount of the fund to less than the maximum amount of principal and interest maturing and becoming due in a succeeding calendar year on outstanding bonds which are secured by the fund, except for the purpose of paying the principal of and interest on such bonds maturing and becoming due or for the retirement of such bonds in accordance with the terms of a contract between the authority and its bondholders and for the payment of which other monies pledged to secure such bonds are not available. Any income or interest earned by, or increment to, a Community Hospital and Community Health Center Capital Reserve Fund due to the investment thereof shall be used by the authority for the purposes of the fund.
(ii) The authority shall not issue bonds which are secured by a Community Hospital and Community Health Center Capital Reserve Fund at any time if the maximum amount of principal and interest maturing or becoming due in a succeeding calendar year on such bonds then to be issued and on all other outstanding bonds of the authority which are secured by a fund will exceed the amount of such Community Hospital and Community Health Center Capital Reserve Fund at the time of issuance unless the Authority, at the time of issuance of such bonds, shall deposit in such Fund from the proceeds of the bonds so to be issued, or otherwise, an amount which, together with the amount then in the fund, will be not less than the maximum amount of principal and interest maturing and becoming due in a succeeding calendar year on such bonds then to be issued and on all other outstanding bonds of the authority which are secured by any such fund.
(iii) To assure the continued operation and solvency of the authority for the carrying out of the public purposes of this act, provision is made in subparagraph (i) for the accumulation in a Community Hospital and Community Health Center Capital Reserve Fund of an amount equal to the maximum amount of principal and interest maturing and becoming due in a succeeding calendar year on all outstanding bonds which are secured by any such fund. In order to further assure the maintenance of a Community Hospital and Community Health Center Capital Reserve Fund, there shall be appropriated annually and paid to the authority for deposit in the fund such sum, if any, as shall be certified by the executive director of the authority to the governor as necessary to restore the fund to an amount equal to the maximum amount of principal and interest maturing and becoming due in a succeeding calendar year on the outstanding bonds which are secured by any such fund. The executive director of the authority shall annually, on or before December 1, make and deliver to the governor a certificate stating the amount, if any, required to restore a Community Hospital and Community Health Center Capital Reserve Fund to the amount aforesaid and the amount so stated, if any, shall be appropriated and paid to the authority during the then current fiscal year of the commonwealth.
(iv) For the purposes of this paragraph, in computing the amount of a Community Hospital and Community Health Center Capital Reserve Fund, securities in which all or a portion of the fund are invested shall be valued at par or, if purchased at less than par, at their cost to the authority unless otherwise provided in the resolution, trust agreement or indenture authorizing the issuance of bonds secured by the fund.
(v) For the purposes of this paragraph, the amount of a letter of credit, insurance contract, surety bond or similar financial undertaking available to be drawn upon and applied to obligations to which money in the Community Hospital and Community Health Center Capital Reserve Fund may be applied shall be counted as money in the fund. For the purposes of this paragraph, in calculating the maximum amount of interest due in the future on variable rate bonds or bonds with respect to which the interest rate is not at the time of calculation determinable, the interest rate shall be calculated at the maximum interest rate on such bonds or such lesser interest rate as shall be certified by the authority as an appropriate proxy for such variable or nondeterminable interest rate.
(vi) Bonds secured by a Community Hospital and Community Health Center Capital Reserve Fund shall be issued by the authority solely for the benefit of nonprofit community hospitals and nonprofit community health centers licensed by the department of public health.
(vii) Notwithstanding any provision of this act to the contrary, no loan shall be made by the authority to a nonprofit community hospital or nonprofit community health center from the proceeds of bonds secured by a Community Hospital and Community Health Center Capital Reserve Fund established under this paragraph unless: (a) the project to be financed by the loan has been approved by the secretary of health and human services; and (b) the loan and the issuance and terms of the related bonds have been approved by the secretary of administration and finance. In connection with any loan to a nonprofit community hospital or nonprofit community health center pursuant to this paragraph, the secretary of health and human services and the secretary of administration and finance may enter into an agreement with the authority and the nonprofit community hospital or nonprofit community health center to: (a) require that the nonprofit community hospital or nonprofit community health center provide financial statements or other information relevant to the financial condition of the nonprofit community hospital or nonprofit community health center and its compliance with the terms of the loan; (b) require that the nonprofit community hospital or nonprofit community health center reimburse the commonwealth for any amounts the commonwealth transfers to the fund under subparagraph (iii) to replenish the fund as a result of a loan payment default by the nonprofit community hospital or nonprofit community health center; and (c) require compliance by the nonprofit community hospital or nonprofit community health center or the authority with any other terms and conditions that the secretary of health and human services and the secretary of administration and finance considers appropriate in connection with the loan.
(viii) When the authority notifies the secretary of administration and finance in writing that an institution eligible to use the authority under this paragraph is in default as to the payment of principal or interest on any bonds issued by the authority on behalf of that institution or that the authority has reasonable grounds to believe that the institution will not be able to make a full payment when that payment is due, the secretary of administration and finance shall direct the comptroller to withhold any funds in the comptroller’s custody that are due or payable to the institution until the amount of the principal or interest due or anticipated to be due has been paid to the authority or the trustee for the bondholders, or until the authority notifies the secretary of administration and finance that satisfactory arrangements have been made for the payment of the principal and interest. Funds subject to withholding under this subparagraph shall include, but not be limited to, federal and state grants, contracts, allocations and appropriations.
(ix) If the authority further notifies the secretary of administration and finance in writing that no other arrangements are satisfactory, the secretary shall direct the comptroller to make available to the authority without further appropriation any funds withheld from the institution under subparagraph (viii). The authority shall apply the funds to the costs incurred by the institution, including payments required to be made to the authority or trustee for any bondholders of debt service on any bonds issued by the authority for the institution or payments to replenish the Community Hospital and Community Health Center Capital Reserve Fund or required by the terms of any other law or contract to be paid to the holders or owners of bonds issued on behalf of the institution upon failure or default, or upon reasonable expectation of failure or default, of the institution to pay the principal or interest on its bonds when due.
(x) Concurrent with any notice from the authority to the secretary of administration and finance under this paragraph, the authority may notify any other agency, department or authority of state government that exercises regulatory, supervisory or statutory control over the operations of the institution. Upon notification, the agency, department or authority shall immediately undertake reviews to determine what action, if any, that agency, department or authority should undertake to assist in the payment by the institution of the money due or the steps that the agencies of the commonwealth, other than the comptroller or the authority, should take to assure the continued prudent operation of the institution or provision of services to the people served by the institution.
(xi) Notwithstanding any general or special law to the contrary, in the event that a nonprofit community hospital or nonprofit community health center fails to reimburse the commonwealth for any transfers made by the commonwealth to the authority to replenish the Community Hospital and Community Health Center Capital Reserve Fund in accordance with subparagraph (iii) within 6 months after any such transfer and as otherwise provided in accordance with the terms of the agreement among the nonprofit community hospital or nonprofit community health center, the authority and the commonwealth authorized under subparagraph (vii), the secretary of administration and finance may, in his sole discretion, direct the comptroller to withhold any funds in the comptroller’s custody that are due or payable to the nonprofit community hospital or nonprofit community health center to cover all or a portion of the amount the nonprofit community hospital or nonprofit community health center has failed to pay to the commonwealth to reimburse the commonwealth for any such transfers. All contracts issued by the group insurance commission, the commonwealth health insurance connector authority and MassHealth to a third party for the purposes of providing health care insurance paid for by the commonwealth shall provide that, at the direction of the secretary of administration and finance, the third party shall withhold payments to a nonprofit community hospital or nonprofit community health center which fails to reimburse the commonwealth in accordance with the agreement authorized under subparagraph (vii) and shall transfer the withheld amount to the commonwealth. Any such withheld amounts shall be considered to have been paid to the nonprofit community hospital or nonprofit community health center for all other purposes of law and the nonprofit community hospital or nonprofit community health center shall be considered to have reimbursed the commonwealth for all or a portion of any such transfers to the Community Hospital and Community Health Center Capital Reserve Fund for purposes of the agreement authorized under said subparagraph (vii).
(xii) For the purposes of this paragraph, a community hospital or community health center shall not include a hospital where the ratio of the number of physician residents-in-training to the number of inpatient beds exceeds 0.25.
SECTION X. Section 12 of said chapter 614 is hereby amended by striking out the last sentence and inserting in place thereof the following sentence:- Except as otherwise provided in paragraph (g) of section 10, the issuance of revenue bonds under this act shall not directly, indirectly or contingently obligate the commonwealth or any political subdivision thereof to levy or to pledge any form of taxation therefor or to make any appropriation for payment of those bonds.
ADOPTED
OTHER 2
TEWKSBURY REVERSIONARY INTEREST
Ms. Tucker moved that the bill be amended by inserting after Section 154 the following section:-
“SECTION 154A. Notwithstanding chapter 564 of the acts of 1956, the town of Tewksbury may sell, transfer and convey the property known as the “Police Station” at 935 Main street in said town with a deed restriction that any new owner of the property shall grant to the Tewksbury Housing Authority an easement to pass and repass by vehicular traffic, and create and reserve 20 parking spaces at the rear of the parcel for the benefit of the residents of the Tewksbury Housing Authority’s Carnation drive housing site. The Tewksbury Housing Authority shall construct and maintain an adequate vegetative buffer between the parking area and the property to be conveyed. The commonwealth, acting by and through the division of capital asset management and maintenance, shall release its reversionary interest reserved in the deed to the town of Tewksbury dated October 3, 1961 and recorded in the Middlesex north district registry of deeds in book 1553 at page 320; provided, however, that in consideration of said release by the commonwealth, the town of Tewksbury shall split the proceeds from the sale of the Police Station property equally with the commonwealth. The commonwealth and the town of Tewksbury shall take all actions they deem necessary or advisable to carry out the conveyance and release as set forth in sections 1 and 2, including, without limitation, the execution and recording of any and all documents relative thereto.”
ADOPTED
Redraft OTHER 3
SPECIAL COMMISSION ON EDUCATIONAL SCHOLARSHIPS
Messrs. Tolman, Donnelly and DiDomenico moved that the bill be amended by inserting at the end thereof the following new Section: -
SECTION XX. Section 1. There shall be a special commission to incentivize the Commonwealth’s college scholarship system. The commission shall consist of: the Speaker of the House of Representatives, or his designee; the President of the Senate, or her designee; the Minority Leader of the House of Representatives, or his designee; the Minority Leader of the Senate, or his designee; the Chairpersons of the Joint Committee on Higher Education, or their designee; a representative of the association of independent colleges and universities in massachusetts; a representative of the massachusetts educational financing authority; and 8 persons appointed by the Governor, 1 of whom shall be the Secretary of Education, or his designee, 1 of whom shall be a representative from the University of Massachusetts, 1 of whom shall be a representative from the State College System, 1 of whom shall be a representative State Community College, 1 of whom shall be a representative from the Massachusetts Bankers Association, and 1 of whom shall be a representative from Families United in Educational Leadership.
Section 2. The special commission shall make an investigation and study of the scholarship programs that provide financial assistance to Massachusetts students enrolled in or pursuing a program of higher education at any approved public or independent college, university, school of nursing, or any other approved institution furnishing a program of higher education, and shall focus on students with little or no family history of college attendance. Said study shall examine methods that have been used in the Commonwealth and other states to better prepare these students for college. The study shall include but not be limited to: the examination of voluntary college savings programs focused on the needs of said families; the possible use of federally matched independent development accounts; the impact of committing scholarship funds to students prior to the twelfth grade; and the need for a pilot program for ninth thru twelfth grade students in up to 5 public school districts, to encourage family engagement and student academic achievement through the use of scholarships in conjunction with family savings for college; potential additional funding sources for a college savings matching program with priority placed on financial matches that have no additional cost to the Commonwealth.
ADOPTED
Redraft OTHER 4
Ms. Fargo moved that the bill be amended by inserting after Section 46 the following Section:-
“SECTION 46A. Said chapter 111 is hereby further amended by inserting after section 121A the following section:–
Section 121B. Notwithstanding any general or special law to the contrary, the department, in consultation with the board of registration in medicine, shall promulgate regulations authorizing a physician, physician assistant, nurse practitioner or certified nurse midwife who is authorized under chapter 94C to prescribe and dispense prescription drugs and who diagnoses infection due to Chlamydia trachomatis in an individual patient, to prescribe and dispense such prescription drugs to the patient’s sexual partners for the presumptive treatment of Chlamydia infection without an examination of the patient’s sexual partners. The department shall develop standardized educational brochures for those providers to distribute in conjunction with a prescription to a non-examined patient which shall include, but not be limited to, relevant allergy and educational information concerning the medication, the proper use of the medication and the contagious nature of the infection if left untreated.“
Rejected
OTHER 5
EMERGENCY STOCKPILE TRUST FUND
Ms. Fargo and Messrs. Timilty and Hart moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION____. Chapter 111 of the General Laws is hereby amended by inserting after section 5A the following section:-
Section 5A ½. There is hereby established and set up on the books of the commonwealth a separate trust fund to be known as the Emergency Stockpile Trust Fund for the purpose of effectively facilitating emergency management and pandemic preparedness in accordance with section 5A. The fund shall consist of monies collected from cities, counties and other entities pursuant to this section and any income derived from the investing of amounts credited to the fund. The department shall accept funds provided by municipalities, counties, healthcare facilities and other entities for the purpose of participating in federal contracts under 42 U.S.C. §247d-6b and made available to states under 42 U.S.C. §247d-3a. All monies deposited into the trust fund shall be expended on behalf of the contributing municipalities, counties or healthcare facilities for the purchase of health care products and supplies needed for the purposes set forth in the commonwealth’s comprehensive emergency management plan and made available under contracts accessible to the commonwealth under 42 U.S.C. §247d-3a. All monies deposited into the fund shall be expended exclusively for the purposes set forth in this section.”
OTHER 6
ALLOWING GIC MUNICIPALITIES TO REIMBURSE EMPLOYEES AND RETIREES
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION____. Chapter 67 of the acts of 2007 is hereby amended by inserting at the end thereof:-
Section 7. Municipalities that have opted into the Group Insurance Commission shall be allowed to reimburse employees and retirees for increases in deductibles and co-pays from premium savings realized by the municipalities that are attributable to participating in the Group Insurance Commission. Such reimbursement shall be limited to the actual additional costs. The decision to reimburse, the administration of such reimbursements, and the total amount of such reimbursements shall be left to the discretion of the Board of Selectmen in towns and the Mayor in cities of the participating municipalities.
Additionally, such municipalities shall be allowed to offer employees the opportunity to participate in a health savings account and may, at the discretion of the municipality, contribute to such savings accounts from savings attributable to changes in the health insurance deductibles and co-pays.”
RULED OUT OF ORDER
OTHER 7
SENIOR CIRCUIT BREAKER CREDIT ADJUSTMENT
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION____. Paragraph (2) of subsection (k) of section 6 of chapter 62 of the General Laws, as appearing in the 2006 Official Edition, is amended by inserting after the figure “$750”, as so appearing, at the end of said paragraph, the following words:- ; except, in the event that the taxpayer’s total income does not exceed 50 percent of the income limitation as applicable to the taxpayer under clause (i) of paragraph (3) of this subsection, as increased under paragraph (4) of this subsection, then such amount to which the real estate tax payment or the rent constituting real estate tax payment exceeds the taxpayer’s total income shall be calculated based on 8 ½ percent of such total income.”
This section shall take effect as of January 1, 2011.”
RULED OUT OF ORDER
OTHER 8
MUNICIPAL GAS TAX REIMBURSEMENT
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION____. Chapter 64A is hereby amended by inserting after section 7A, the following section:-
Section 7B. Any municipality of the commonwealth that buys any fuel on which an excise tax has been paid under chapter 64A and, which fuel has been purchased for its municipal consumption and use, shall be reimbursed the amount of such excise tax paid in the manner and subject to the conditions herein provided. All claims for reimbursement shall be filed with the commissioner of revenue and shall be made in such form and containing such information, and accompanied with supporting documentation, as the commissioner of revenue shall prescribe. The commissioner of revenue shall establish a quarterly calendar year schedule for the submission of claims by municipalities for reimbursement of such paid fuel excise taxes. No reimbursement for such excise tax paid shall be made for any claim submitted after 6 months from the date of the purchase of such fuel. The commissioner of revenue shall transmit all claims approved by him to the comptroller for certification, and the amount so approved and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter 64A, without specific appropriation. No claim for reimbursement for said excise tax shall be made by a municipality under sections 7 and 7A of chapter 64A, for fuel purchased during said period, to which a municipality is entitled to claim a reimbursement under this section.”
And moved that the bill be further amended by inserting, after Section 158, the following new Section:-
“SECTION ___. Section 13 of Chapter 64A of the General Laws, as appearing in the 2008 Official Edition, as amended by section 68 of chapter 25 of the acts of 2009, is hereby amended by striking out the words “seven and seven A” in lines 3 and 8, and inserting in place thereof, the following words:- “seven, seven A and seven B”.”
OTHER 9
REPEALING THE NURSING HOME TAX
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION____. Section 25 of Chapter 118G is hereby repealed. This section shall take effect on January 1, 2011.”
Rejected
OTHER 10
BUSINESS DEVELOPMENT TASK FORCE
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION______. There shall be a business development advisory task force called the “ task force”, consisting of the secretary of the executive office of housing and economic development or his designee who shall serve as chair, the secretary of the commonwealth or his designee, the director of the securities division of the secretary of the commonwealth or his designee, the chief of the business and labor division of the department of the attorney general or his designee, the commissioner of the department of revenue, or his designee, the director of the department of business development or his designee, a representative of the Associated Industries of Massachusetts, and 5 other members that shall be appointed by the governor, one of whom shall be a chief executive officer or chief financial officer of a Massachusetts corporation that is traded publicly, one of whom shall be an attorney licensed in Massachusetts, with not less than 10 years of experience in corporate law, one of whom shall be a representative from an organization or association serving Massachusetts licensed certified public accountants, one of whom shall be a representative from an organization or association serving Massachusetts small businesses, and one of whom shall be a certified public accountant who is licensed in Massachusetts and has not less than 10 years experience in corporate or business accounting. The governor shall in a like manner fill any vacancy for the unexpired period. The members shall serve without specific compensation.
The task force shall study the laws of the commonwealth with respect to the legal requirements and policies for the creation, formation, structure and maintenance of business organizations. Such study shall include, the requirements and policies to incorporate foreign and domestic corporations and to create other business entities, the requirements to structure and maintain the legal status of such corporations and other business entities, state taxation of businesses, stockholder and ownership issues, governmental filing requirements and related fees and any other issues related to the formation and maintenance of such business entities.
As part of such study, the task force shall review and compare the business laws and practices of other states that have the largest number of business incorporations, foreign corporations or other business entities that have located in such state. In addition, the task force shall review any judicial structure that was specifically established for business related litigation in such states.
The task force shall make recommendations to the legislature for the enactment of laws to: promote and increase the formation of corporations and other business entities in the commonwealth; to promote and attract corporations or other businesses to establish a legal presence in Massachusetts; and to retain the legal presence of corporations and other business entities in Massachusetts.
Upon completion of its study, the task force shall submit a written report of its recommendations to the senate and house committees on ways and means committees no later than April 1, 2010.
The secretary of the executive office of housing and economic development shall provide meeting space, secretarial, clerical and such other services as he deems necessary to carry out the purposes of the task force. Said task force shall meet at least once a month until such report is submitted or the above listed date, whichever is first occurring.”
Rejected
OTHER 11
EFFICIENT ADMINISTRATION OF BOARDS OF REGISTRATION
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION ____. Chapter 13 of the General Laws is hereby amended by inserting after section 9C the following section:-
Section 9D. Notwithstanding any other general or special law to the contrary, a board of registration and examination under the jurisdiction of the division of professional licensure may by regulation extend for an additional year, the initial term and renewal term of any professional or business license that such board is authorized to issue, subject to the provisions of this section, provided that no such initial or renewal term shall exceed a period of 3 years with the period so extended. A board of registration and examination of said division shall not extend the term of a license issued under that board’s jurisdiction, if such additional year period would pose a significant risk to the health, safety and welfare of public. The authority of a board to extend any license term by regulation under this provision shall be subject to the prior written approval of the director or executive officer of the department of consumer affairs and business regulation and with the advice and recommendation of the director of the division of professional licensure. In the event a board extends the term of a license under this paragraph, the fee for such term shall be adjusted by adding the pro-rated amount of the fee for a 1 year period based on the term and fee in effect immediately prior to such extension. Subject to the prior approval of said director or executive officer, a board shall be authorized to alter, by regulation, any continuing educational requirement for the renewal of a license, provided that any such change is adopted in conjunction with the extension of the renewal term of such license and the change will maintain the general level of standard of continuing education as previously required, for such renewal period as extended.”
RULED OUT OF ORDER
OTHER 12
GAS TAX REBATE FOR TOLL PAYERS
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION ___. Section 7 of chapter 64A of the General Laws, as appearing in the 2008 Official Edition, as amended by section 67 of chapter 25 of the acts of 2009, is hereby further amended by striking out the entire text of the section and inserting in place thereof, the following text:-
Section 7. Any person who shall buy any fuel other than aviation fuel on which an excise has been paid or is chargeable under this chapter, and shall consume the same in any manner except on a farm for farming purposes or in the operation of motor vehicles upon or over highways, whether or not such vehicles are registered under the provisions of section five of chapter ninety, and any person who transfers into another state fuel on which the excise has been paid or is chargeable under this chapter, and pays an additional excise or other tax which is properly due to such other state on such fuel so transferred, shall be reimbursed the amount of said excise in the manner and subject to the conditions hereinafter set forth; provided, however, that any turnpike, roadway, bridge or tunnel for which a toll is collected for travel that is operated by, the Highway Division of the Massachusetts Department of Transportation, referred to as “MDOT” or other department, division or quasi-public authority shall not be considered a highway for the purposes of this chapter. All claims for reimbursement shall be for not less than one dollar, shall be made by affidavit in such form and containing such information as the commissioner of revenue shall prescribe consistent with this section and in the case of claims for reimbursement for tax on fuel consumed on said turnpike, roadway, bridge or tunnel, shall be made with respect to a calendar half year and shall be accompanied by the toll receipts or invoices provided to users of said tolled turnpike, roadway, bridge or tunnel by the MDOT or other operating department, division or quasi-public authority. All claims shall be accompanied by original invoices or sales receipts of such fuel or by other documentation acceptable to the commissioner, evidencing the transfer of fuel in bulk to a motor vehicle, except no such invoices, sales receipts or bulk transfer documents, need accompany such claims for reimbursement from non-commercial users of such tolled turnpike, roadway, bridge or tunnel.
All claims for reimbursement shall be filed with the commissioner within two years from the date of purchase or invoice of fuel; except claims for reimbursement of the excise paid for fuel used: (a) in the operation of motor vehicles on any turnpike, roadway, bridge or tunnel for which a toll is collected, shall be based on quarterly year periods, the ending date of such period shall be the last day of March, June, September, and December, respectively, and claims for reimbursement shall be filed within 1 year of the ending date of the respective period based on the date of travel; or (b) in producing or generating power for the operation of watercraft of every description, other than a seaplane, which shall be filed within 6 months from the date of purchase or invoice of such fuel. Such toll receipts given to users of said turnpike or invoices rendered to such users by the MDOT or other operating department, division or quasi-public authority, shall be accepted by the commissioner as evidence of the use on said turnpike of fuel in the proportion of 1 gallon for each 20 miles of indicated travel by passenger cars, ambulances, hearses, motorcycles and light trucks, and in the proportion of 1 gallon for each 8 miles of indicated travel by all other trucks and buses.
Notwithstanding any other method to calculate miles traveled, the collection of a toll for travel, as evidenced by such receipt, invoice or statement, shall determine the distance traveled in accordance with the established mileage for such respective toll as set forth: (i) 2.2 miles for such toll collected for travel through the Sumner Tunnel, the vehicular tunnel under Boston Harbor that was constructed by the city of Boston under the provisions of chapter two hundred and ninety-seven of the acts of nineteen hundred and twenty nine; (ii) 2 miles for such toll collected for southbound travel on the Tobin Memorial Bridge, the bridge formerly known as the Mystic River Bridge that connects the city of Boston with the city of Chelsea; (iii) 6.8 miles for such toll collected for westbound travel through the Ted Williams Tunnel, the vehicular tunnel under Boston Harbor that constitutes a part of the interstate highway route 90 that connects South Boston with East Boston in the city of Boston; and (iv) for such toll collected for travel on the so called Boston extension of the interstate highway route 90 beginning at the interchange of interstate highway 90 and interstate highway 95, also referred as state highway route 128, in the town of Weston and ending in the city of Boston at the interchange of interstate highway 90 and interstate highway route 93, the travel mileage for such toll shall be established as: (a) 4.4 miles for such toll collected for eastbound travel at the toll plaza, known as the Weston Toll Plaza, at the interchange of said interstate 90 and interstate highway 95, exit 15, in the town of Weston, to access or continue eastbound travel on interstate highway 90 onto the Boston extension segment; (b) 2.5 miles for eastbound travel accessing the Boston extension at West Newton, exit 16, in the city of Newton, provided a toll is collected at such entry interchange; (c) 3.1 miles for such toll collected for eastbound travel exiting the Boston extension at the Allston-Brighton interchange, exit 18, in the city of Boston; (d) 6.8 miles for such toll collected for continued eastbound travel on the Boston extension, at the Allston-Brighton Toll Plaza in the city of Boston; (e) 3.7 miles for such toll collected for westbound travel exiting the Boston extension at Brighton-Cambridge, exit 20, in the city of Boston; except, the mileage for such toll collected for use of the so-called U-Turn Lane at exit 20 shall be established as 7.4 miles; (f) 6.9 miles for such toll collected for continued westbound travel on the Boston Extension at the Allston-Brighton Toll Plaza in the city of Boston; (g) 2.4 miles for westbound travel exiting the Boston extension at West Newton, exit 16, in the city of Newton, provided a toll is collected at such exit interchange; and (h) 4.3 miles for such toll collected for westbound travel at the toll plaza known as the Weston Toll Plaza at the interchange of said interstate 90 and interstate highway 95, exit 15, in the town of Weston, to exit the Boston extension or continue such westbound travel on the non-Boston extension segment of said interstate 90, notwithstanding, the term “collected” shall for the purposes of this sub clause, include such toll assessed for westbound travel on said Boston extension segment.
Except as specifically set forth in the preceding paragraph, no claim shall be allowed for travel mileage for the Mystic River Bridge, Sumner Tunnel, interstate highway 90 travel east of interstate highway 95, Ted Williams Tunnel, Mystic River Bridge or Callahan Tunnel, the vehicular tunnel constructed under the provisions of chapter five hundred and ninety-eight of the acts of nineteen hundred and fifty-eight between the North End Section of the city of Boston and the East Boston section of said city.
No claim for reimbursement for tax on fuel consumed on said turnpike, roadway, bridge or tunnel shall be allowed unless fuel, which an excise was paid or chargeable under this chapter, was: (i) purchased in an amount not less than the quantity of fuel which is the basis for the claim of reimbursement for the same quarterly period, or (ii) was transferred from bulk to the vehicle tank within the same quarterly period.
The provisions of chapter 64I shall not apply to fuel consumed on said turnpike, roadway, bridge or tunnel as calculated based on miles of travel, which is the basis for reimbursement of the fuel excise under this section.
The commissioner may require such further information, consistent with this section, as he shall deem necessary for the determination of such claims, and shall transmit all claims approved by him to the comptroller for certification; and the amount approved by the commissioner and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter, without specific appropriation.
The commissioner shall provide information relating to the fuel tax reimbursement program on the department of revenue’s public internet web- site to include, general information relating to the program, applicable rules and regulations, application forms and the mileage distances between interchanges or as otherwise established by this section.
The MDOT or such other operating department, division or quasi-public authority that utilizes the so called Fast Lane electronic toll collection system or such other electronic system to collect tolls from motorists for turnpike, roadway, bridge or tunnel use, shall issue or make available, electronically on the internet, at no charge to account holders, a monthly statement of such account holder’s toll account activity. Such internet access to electronic account information shall be reasonably safeguarded and limited in access so that only the account holder, or his authorized agent, shall have access to such account information. Such statements shall provide information occurring within such monthly period, including without limitation: tolls paid, entry and exit points and travel mileage representing such paid tolls as established by this section or otherwise, and any other account information that is reasonably available to assist in the filing of such reimbursement claim. To the extent possible, the commissioner shall accept information that is contained on such statement as evidence of such travel and as part of such required document for such claim. Notwithstanding any other law to the contrary, the commissioner may request account information of an electronic tolling account, from the MDOT or such other operating department, division or quasi-public authority, for the sole purpose to audit or verify any claim for reimbursement submitted by the holder of such account, and such information received shall be held as confidential taxpayer information.
The commissioner by regulation shall be authorized to establish procedures for the administration and filing of claims for reimbursement for such fuel excise in accordance with this section.”
ADOPTED
RC 249 [39 to 0]
OTHER 13
SURVIVING CHILDREN OF FALLEN ARMED SERVICE MEMBERS
Ms. Fargo and Mr. Brewer moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION ____. Chapter 15A of the General Laws is hereby amended by inserting after section 19 the following section:-
Section 19½. Every surviving child of a parent who died as result of injuries sustained during active and full-time military service as a member of the armed forces of the United States or national guard, occurring after 1989, while outside the United States in an armed conflict or hostility, or while deployed in direct support of military activity in a zone of armed conflict or hostility, shall upon admittance to a degree program of undergraduate studies at a public institution of higher learning listed in the first paragraph of section 5 of chapter 15A, excluding community colleges, be entitled to a full waiver for charges due for tuition, mandatory fees, and room and board during the period of attendance, subject to any restrictions set forth in this section.
Such waiver for room and board under this section shall only be allowed for any period that the child is enrolled as a full-time student at a qualifying public institution.
No child shall be entitled to receive a waiver under this section, if he has been awarded a degree previously from any public or private, college, university or institution of higher learning, or during his attendance at a qualifying public institution after receiving a waiver, he fails to maintain satisfactory academic progress, or if the parent so deceased did not reside in the commonwealth at the time of entry or continuance into active and full-time military service.
A child that has received a waiver from a qualifying public institution under this section shall not be entitled to a waiver of charges due for more than one undergraduate degree program at the institution where the child is enrolled or at another qualifying public institution, unless the waiver for such additional degree program has been approved previously by the board of higher education. Notwithstanding, the approval by the board shall be not be necessary for a child who transfers to a different degree program for undergraduate studies at the institution where the child is currently enrolled or transfers to another degree program for undergraduate studies at another qualifying public institution, provided the child is no longer enrolled in the previously undertaken degree program.
Consistent with the provisions of this section, the board of higher education may establish general guidelines and regulations for the application and administration of waiver benefits at qualifying public institutions of higher learning.
The term “child” as used in this section, shall be without qualification or limitation as to the person’s age.”
Rejected
OTHER 14
STUDENT AWARENESS OF FIRE EDUCATION PROGRAMS
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION____. Chapter 10 of the General Laws is hereby amended by inserting after section 35NN the following section:-
Section 35OO. There shall be established and set up on the books of the commonwealth a separate fund as a trust to be known as the Student Awareness of Fire Education Programs Trust Fund, hereinafter referred to as the “ fund”. The fund shall be credited with monies from all sources for student awareness of fire education programs, known as S.A.F.E., from the pro-rata share of funds collected from insurance companies under subsection (a) of section 195 of chapter 175 for costs to be paid for the student awareness of education programs under clause (3) of subsection (b) of said section as assessed by the commissioner of insurance, grants or appropriations for fire education related programs that are received by the commonwealth from the federal government, state grants or appropriations, and any other amounts to be explicitly credited to the fund from any source, to include public or private donations, grants, repayments and other receipts.
The state treasurer shall receive and deposit, in accordance with state law, all monies credited to the fund in financial institutions as to provide the highest interest rate consistent with the safety of the monies so deposited and to allow the immediate withdrawal of such monies without penalty. All accrued investment income shall be credited to the trust fund.
Amounts credited to the fund shall be made available, without appropriation, to the state fire marshal to provide grant funding to town, city and district fire departments to, conduct fire and life safety education programs for students in grades, kindergarten through grade 12, inclusive, which shall include information about the fire risk caused by smoking, and to conduct other local community oriented programs related to fire and life safety education.
Expenditure of fund monies shall be at the discretion of the state fire marshal who shall be authorized to administer the monies only for the purposes this section; provided that, no greater than 10 per cent of the amounts credited to the fund in a fiscal year, inclusive of any costs to be recovered for such period under section 5D of chapter 29, may be expended during such fiscal year for the administration of the fund; and provided further, that no less than 1.25 million dollars shall be expended from assessments collected from insurance companies under subsection (a) of section 195 of chapter 175 for costs to be paid for the student awareness of education programs under clause (3) of subsection (b) of said section. No expenditure or obligation for expenditure from the fund shall be made to cause the trust fund to become deficient at any time during a fiscal year. All monies deposited in the fund that are unexpended at the end of the fiscal year shall not revert to the general fund and shall be available for expenditure in a subsequent year.
Annually on the first Monday in October, the fire marshal shall submit to the secretary of administration and finance and to the chairmen of the house and senate committees on ways and means, a complete report for the period of the prior fiscal year of the financial condition of the fund with a list of the receipts, income and expenditures from the fund including, (i) a list of towns, cities and fire districts receiving grant monies and the specific grant amount so received; (ii) a list of the insurance companies assessed by the commissioner of insurance under subsection (a) of section 195 of chapter 175 for cost to be paid for the student awareness of education programs under clause (3) of subsection (b) of said section and the amount assessed for estimated and actual costs; (iii) a summary of the balance of the fund and remaining unpaid expenditures at the end of the fiscal year; (iv) a summary of the aggregate number of fire related deaths and aggregate number of serious injuries resulting from fire, for each town, city and fire district, and (v) a summary of the aggregate number of fire related deaths by age and aggregate number of non-fatal serious injuries by age resulting from fire, in the commonwealth.
Notwithstanding any other general or special law to the contrary, the commissioner of insurance shall for each fiscal year, assess an amount of no less than 1.25 million dollars as the estimated costs to be apportioned among all insurance companies under subsection (a) of section 195 of chapter175, which amount shall be the basis for the minimal actual apportioned costs, to be paid by insurance companies for the student awareness of education programs under clause (3) of subsection (b) of said section, for local fire and life safety education programs for students in grades, kindergarten through grade 12, inclusive, and for other local community oriented programs related to fire and life safety education, and all amounts so assessed shall be credited to the fund pursuant to this section. The treasurer shall be authorized to make repayments from the fund to an insurance company so assessed, based on assessment adjustments for variations between the estimated and actual costs resulting in an overpayment by said company as determined by the commissioner of insurance pursuant to said subsection (a).
This section shall take effect as of July 1, 2010.”
Rejected
OTHER 15
JOB EDUCATION TRAINING FOR THE UNEMPLOYED
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION _____. Chapter 15A of the General Laws is hereby amended by inserting after section 15F, the following section:-
Section 15G. A resident of the commonwealth who is currently receiving unemployment assistance benefits from the division of unemployment assistance pursuant to chapter 151A, shall be eligible to enroll in continuing education courses at public community colleges at no cost; provided, that each course for which enrollment is sought, has been previously approved by the division of unemployment assistance as being related to the individual’s field of potential employment and provided further, space is available in such course at the time of enrollment; notwithstanding, a community college may limit such availability in a course to not less than 2 qualifying individuals.
An individual shall be ineligible to enroll in a course at no cost pursuant to this section, if at the time of course registration, the individual, is employed for more than 25 hours per week, or receives unemployment assistance as a participant in an approved work-sharing plan pursuant to section 29D of chapter 151A, or has not received unemployment assistance for a benefit period of more than 20 consecutive days, or has previously enrolled in 2 courses pursuant to this section, during such individual’s current unemployment assistance benefit period. No course credit shall be given by a community college for such course enrollment.”
Rejected
OTHER 16
TRANSPARANCY OF STATE GRANT AWARDS
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION _____. Chapter 7 of the General Laws is hereby amended by striking out section 4Q, as appearing in the 2008 Official Edition, and inserting in place thereof the following section:-
Section 4Q. (a) A state agency or state authority which administers a grant program shall publish on the commonwealth’s official internet website, in a format that is retrievable and printable all forms necessary for an application, including a grant program reference. Such required publication shall be made no less than 7 days prior to the grant program application due date.
An award under a grant program shall not occur, unless the state agency or state authority administering the grant program first certifies to the comptroller, in a format prescribed by him, that such internet website publication has been made as required by the foregoing paragraph.
(b) A state agency or state authority administering a grant program that makes an award from such program to a recipient, shall publish on the commonwealth’s official internet website within 10 days of the award and for a continuous period of 60 days, the following information: the name and general description of the grant program, state agency or authority administering the grant program, name and address of the recipient, date of award, and award amount.
(c) Notwithstanding any provision in this section to the contrary, the secretary of administration and finance shall be authorized, (i) during a period of emergency affecting the safety, health or welfare of the public, to excuse or shorten the period of publication required under subsection (a), for any grant program related to such emergency, provided written or electronic notice is made by the secretary to the comptroller; and, (ii) to excuse the publication of any award information required under subsection (b) in matters relating to public safety and security or for other reasonable cause. No publication shall be made under subsections (b) if such disclosure would violate federal law or regulation, or other state law.
(d) The comptroller shall be authorized to issue regulations, not inconsistent with this section, providing requirements and guidelines relating to the publication of grant programs by a state agency or state authority that administers such program, as required under subsections (a) and (b).“
ADOPTED
Redraft OTHER 17
Ms. Chandler moved that the bill be amended by inserting after Section 154, the following Section:-
“SECTION 154A. The executive office of health and human services shall study the Senior Care Options plans available to residents of the commonwealth who are eligible for both Medicare and MassHealth. The study shall examine the impact of Senior Care Options plans on MassHealth spending, the impact of Senior Care Options plans on members’ health outcomes, whether and to what extent there are barriers to enrollment in Senior Care Options plans for MassHealth members who are otherwise eligible, whether and to what extent such barriers to enrollment should be alleviated through modifications to the network or the plans and whether and to what extent increased marketing or other initiatives should be undertaken to increase enrollment in these plans. The executive office shall submit its final report and its recommendations, if any, together with drafts of legislation necessary to carry those recommendations into effect by filing the same with the joint committee of health care finance and policy and the house and senate committees on ways and means not later than December 31, 2010.”
ADOPTED
OTHER 18
UMASS MEMORIAL HEALTH CARE BOARD OF TRUSTEES
Ms. Chandler and Mr. Brewer moved that the bill be amended by inserting after Section___, the following new Section-
“SECTION ___: Section 44 of chapter 75 of the General Laws is hereby amended in line 2 by striking out the word “shall” and inserting in place thereof the following word: “may” ”.
OTHER 19
WITHDRAWN
RULED OUT OF ORDER
OTHER 20
5 PERCENT SALES TAX
Mr. Timilty moved that the bill be amended by inserting at the end thereof the following new section:-
Section XX. Section 1. Section 30A of said chapter 64H, as so appearing, is hereby amended by striking out, in lines 5, 7, 14 and 18, the figure “6.25” and inserting in place thereof, in each instance, the following figure:- 5.
Section 2. Section 2 of chapter 64I of the General Laws, as so appearing, is hereby amended by striking out, in line 6, the words “6.25 per cent” and inserting in place thereof the following words:- 5 per cent.
Section 3. Said chapter 64I is hereby further amended by striking out section 5, as so appearing, and inserting in place thereof the following section:-
Section 5. For the purpose of adding and collecting the tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof, to be paid to the commonwealth or to be reimbursed to the vendor by the purchaser, the following formula shall be in force and effect as follows:—
$0.01 to $0.09 inclusive No Tax
$0.10 to $0.29 inclusive 1 cent
$0.30 to $0.49 inclusive 2 cents
$0.50 to $0.69 inclusive 3 cents
$0.70 to $0.89 inclusive 4 cents
$0.90 to $1.09 inclusive 5 cents
In addition to a tax of five cents on each full dollar, a tax shall be collected on each part of a dollar in excess of a full dollar in accordance with the above formula.
Section 4. Section 31A of said chapter 64I, as so appearing, is hereby amended by striking out, in lines 5, 7, 14 and 18, the figure “6.25” and inserting in place thereof, in each instance, the following figure:- 5.
RULED OUT OF ORDER
OTHER 21
REPEAL ALCOHOL TAX
Mr. Timilty moved that the bill be amended by inserting at the end thereof the following new section:-
Section XX. Section 55 of Chapter 27 of the Acts of 2009 is hereby repealed.
RULED OUT OF ORDER
OTHER 22
SALES TAX HOLIDAY
Mr. Timilty moved that the bill be amended by interesting at the end thereof the following new section:-
Section XX. Section 1 Notwithstanding any general or special law to the contrary, for the days of August 28, 2010, and August 29, 2010, an excise shall not be imposed upon nonbusiness sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. For the purposes of this act, tangible personal property shall not include telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals or a single item the price of which is in excess of $2,500.
Section 2 - Notwithstanding any general or special law to the contrary, for the days of August 28, 2010, and August 29, 2010, a vendor shall not add to the sales price or collect from a nonbusiness purchaser an excise upon sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. The commissioner of revenue shall not require a vendor to collect and pay excise upon sales at retail of tangible personal property purchased on August 28, 2010 and August 29, 2010. An excise erroneously or improperly collected during the days of August 28, 2010, and August 29, 2010, shall be remitted to the department of revenue. This section shall not apply to the sale of telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals or a single item the price of which is in excess of $2,500.
Section 3 - Reporting requirements imposed upon vendors of tangible personal property, by law or by regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales for the days of August 28, 2010, and August 29, 2010.
Section 4 - On or before June 30, 2011, the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from personal and corporate income taxes and other sources, pursuant to this act. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing by fund the amounts under general and special laws governing the distribution of revenues under chapter 64H of the General Laws which would have been deposited in each fund, without this act.
Section 5 - The commissioner of revenue shall issue instructions or forms, or promulgate rules or regulations, necessary for the implementation of this act.
Rejected
OTHER 23
SUNSET REVIEW COMMISSION
Mr. Richard T. Moore moved that the bill be amended by inserting, after Section __, the following new Section:
SECTION X. The General Laws are hereby amended by inserting after chapter 3 the following chapter:-
CHAPTER 3A.
THE SUNSET ACT.
Section 1. There is hereby established a procedure for the identification and elimination of waste, duplication and inefficiency in state government agencies and authorities established by statute, regulation or executive order to be known as the Sunset Act.
Section 2. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
“Advisory committee”, a committee, council, commission or other entity established under state law whose primary function is to advise a state agency.
“Agency”, an agency as defined in section 1 of chapter 29.
"Authority", an authority as defined in section 1 of chapter 29.
“Commission”, the Sunset Advisory Commission established in section 3.
Section 3.
(a) There shall be a Sunset Advisory Commission consisting of 3 members of the senate, 1 of whom shall be appointed by the minority leader of the senate, 3 members of house, 1 of whom shall be appointed by the minority leader of the house of representatives, 1 member from the Pioneer Institute, 1 member from Common Cause, 1 member from the McCormack Institute for Public Affairs and one member from the Associated Industries of Massachusetts. The president of the senate and the speaker of the house may serve as legislative appointees.
(b) An individual shall not be eligible for appointment as a public member if the individual or the individual’s spouse is:
(1) employed by an agency, advisory committee or authority that the commission will review during the term for which the individual would serve;
(2) employed by, participating in the management of, or having, directly or indirectly, more than a 10 per cent interest in a business entity or other organization regulated by an agency, advisory committee or authority that the commission will review during the term for which the individual would serve; or
(3) required to register as an executive or legislative agent under section 41 of chapter 3.
(c) A public member of the commission shall be removed if the member does not have the qualifications required by subsection (b) for appointment to the commission at the time of appointment or does not maintain the qualifications while serving on the commission; provided, however that the validity of the commission’s action shall be unaffected if taken when a ground for removal of a public member from the commission exists.
(d) Legislative members shall serve 2-year terms, conterminous with their service as elected members of the legislature. If a legislative member ceases to be a member of the legislature, the legislator’s position shall be declared vacant, and the balance of the term filled by another legislator appointed in the same manner as the previous appointee. If the president of the senate or the speaker of the house serves on the commission, service continues until resignation from the commission or until the individual ceases to hold the office. Public members shall serve 2-year terms expiring January 1 of each odd-numbered year.
(e) Members other than the president of the senate and the speaker of the house are subject to the following restrictions:
(1) after a public member serves 6 consecutive years on the commission, the individual shall not be eligible for appointment to another term or part of a term until the expiration of 2 years;
(2) a legislative member who serves a full term may not be appointed to an immediately succeeding term; and
(3) a public member may not serve more than 3 consecutive 2-year terms; provided, however, that, for purposes of this prohibition, a member is considered to have served a term only if the member has served more than half of the term.
(f) The president of the senate and the speaker of the house shall make their appointments before February 1 of each odd-numbered year.
(g) If a legislative member ceases to be a member of the house from which the member was appointed, the seat held by that member shall be considered vacant.
(h) If a vacancy occurs, the appropriate appointing authority shall appoint a person to serve for the remainder of the unexpired term in the same manner as the original appointment.
(i) The commission shall have a chair and a vice-chair as presiding officers. The chair and vice-chair positions must alternate every 2 years between the 2
membership groups appointed by the president of the senate and the speaker of the house. The chair and vice-chair shall not be from the same membership group. The president of the senate shall designate a presiding officer from the president’s appointed membership group and the speaker shall designate the other presiding officer from the speaker’s appointed membership group.
(j) Seven members of the commission shall constitute a quorum. A final action or recommendation may not be made unless approved by a recorded roll call vote of a majority of members appointed by the president of the senate and the speaker of the house. All other actions by the commission shall be decided by a majority of the members present and voting, so long as a quorum is present.
(k) Subject to appropriation, each public member of the commission shall be entitled to reimbursement for actual and necessary expenses incurred in performing commission duties.
Section 5. The commission shall adopt rules necessary to carry out this chapter.
Section 6. Before July 1 of the odd-numbered year before the year in which an agency, advisory committee or authority subject to this chapter is abolished, the agency, advisory committee or authority shall report to the commission:
(1) information regarding the application to the agency, advisory committee or authority of the criteria set forth in section 10; and
(2) any other information that the agency, advisory committee or authority considers appropriate or that the commission requests.
Section 7.
(a) Within 1 year of the appointment and qualification of the members of the commission, and the organization of the commission staff, the commission shall assign sunset dates for each agency, authority and advisory committee of the commonwealth, and shall notify the head of such agency, authority and advisory committee of the date selected. The commission shall then file legislation with the general court to implement the abolition schedule.
(b) Before January 1 of the year in which an agency, advisory committee or authority subject to this chapter is scheduled to be abolished, the commission shall:
(1) review and take action necessary to verify the reports submitted by the agency, advisory committee or authority under this chapter;
(2) consult the house and senate committees on post audit and oversight, the state auditor, the inspector general and the state comptroller, or their successors, on the application to the agency, advisory committee or authority of the criteria in section 10;
(3) conduct a review of the agency, advisory committee or authority based on the criteria in section 10 and prepare a written report; and
(4) review the implementation of commission recommendations contained in the reports presented to the legislature during the preceding legislative session and the resulting legislation.
(c) The written report prepared by the commission under clause (3) of subsection (b) shall be a public record.
Section 8.
(a) Before February 1 of the year in which an agency, advisory committee or authority subject to this chapter and is to be abolished, the commission shall conduct public hearings concerning, but not limited to, the application to the agency, advisory committee or authority of the criteria in section 10.
(b) The commission may hold the public hearings after the review of the agency, advisory committee or authority is complete and available to the public.
Section 9.
(a) At each regular legislative session, the commission shall present to the legislature and the governor a report on the agencies, authorities and advisory committees reviewed.
(b) In the report the commission shall include:
(1) its findings under section 10;
(2) its recommendations under this chapter; and
(3) other information the commission considers necessary for a complete review of the agency, advisory committee or authority.
Section 10. The commission and its staff shall consider the following criteria in determining whether a public need exists for the continuation of a state agency, authority or advisory committee or for the performance of the functions of the agency, authority or advisory committee:
(1) the efficiency and effectiveness with which the agency, authority or advisory committee operates;
(2)
(a) an identification of the mission, goals, and objectives intended for the agency, authority or advisory committee and of the problem or need that the agency, authority or advisory committee was intended to address; and
(b) the extent to which the mission, goals and objectives have been achieved and the problem or need has been addressed;
(3)
(a) an identification of any activities of the agency, authority or advisory committee in addition to those granted by statute and of the authority, agency or advisory committee for those activities; and
(b) the extent to which those activities are needed;
(4) an assessment of authority of the agency, authority or advisory committee relating to fees, inspections, enforcement and penalties;
(5) whether less restrictive or alternative methods of performing a function that the agency, authority or advisory committee performs could adequately protect or provide service to the public;
(6) the extent to which the jurisdiction of the agency, authority or advisory committee and the programs administered by the agency, authority or advisory committee overlap or duplicate those of other agencies, authorities or advisory committees, the extent to which the agency, authority or advisory committee coordinates with those agencies, authorities or advisory committees, and the extent to which the programs administered by the agency, authority or advisory committee can be consolidated with the programs of other authorities, agencies or advisory committees;
(7) the promptness and effectiveness with which the agency, authority or advisory committee addresses complaints concerning entities or other persons affected by the agency, authority or advisory committee, including an assessment of the agency’s, authority’s or advisory committee’s administrative hearings process;
(8) an assessment of the agency’s, authority’s or advisory committee’s rulemaking process and the extent to which the agency, authority or advisory committee has encouraged participation by the public in making its rules and decisions and the extent to which the public participation has resulted in rules that benefit the public;
(9) the extent to which the agency, authority or advisory committee has complied with:
(a) federal and state laws and applicable rules regarding equality of employment opportunity and the rights and privacy of individuals; and
(b) state law and applicable rules of any state agency, authority or advisory committee regarding purchasing guidelines and programs for historically underutilized businesses;
(10) the extent to which the agency, authority or advisory committee issues and enforces rules relating to potential conflicts of interest of its employees and chapter 268A;
(11) the extent to which the agency or authority complies with chapters 66 and 66A and follows records management practices that enable the agency to respond efficiently to requests for public information;
(12) the effect of federal intervention or loss of federal funds if the agency, authority or advisory committee is abolished;
(13) the extent to which the authority has issued bonds or otherwise incurred similar long-term obligations, the amount of outstanding bonded indebtedness for which the authority is responsible and the sustainability of another authority assuming responsibility for such long-term obligations;
(14) whether the authority is responsible for a retirement system for its employees, and the extent of the authority’s obligations and available funding under such retirement system and for other post-employment benefits for retired employees; and
(15) whether the agency, authority or advisory committee utilizes an open and competitive bid process for third party contracts related to legal representation, bonds and fiscal management.
Section 11.
(a) In its report on an agency, authority or advisory committee, the commission shall:
(1) make recommendations on the abolition, continuation or reorganization of each affected agency, authority or advisory committee, and on the need for performance of the functions of the agency, authority or advisory committee;
(2) make recommendations on the consolidation, transfer or reorganization of programs within agencies or authorities not under review when the programs duplicate functions performed in agencies or authorities under review;
(3) make recommendations to improve the operations of the agency, its policy body, authority or advisory committee, including management recommendations that do not require a change in the agency’s or authority’s enabling statute; and
(4) make recommendations to improve the efficiency and transparency in third party contract awards related to legal representation, bonds and fiscal management, including, but not limited to, recommending utilization of an open and competitive bid process.
(b) The commission shall include the estimated fiscal impact of its recommendations and may recommend appropriation levels for certain programs to improve the operations of the agency, authority or advisory committee, to be forwarded to the house and senate committees on ways and means and the executive office for administration and finance.
(c) The commission shall prepare drafts of legislation to carry out the commission’s recommendations under this section.
(d) After the legislature acts on the report, the commission shall present to the secretary of administration and finance, the commission’s recommendations that do not require a statutory change to be put into effect.
Section 12. In the 2-year period preceding the date scheduled for the abolition of a state agency, authority or advisory committee under this chapter, the commission may exempt certain agencies, authorities or advisory committees from the requirements of this chapter relating to staff reports, hearings, and reviews.
(a) The commission may only exempt an agency, authority or advisory committee that has been inactive for a period of 2 years preceding the date the agency, authority or advisory committee is scheduled for abolition or that has been rendered inactive by an action of the legislature.
(b) The commission’s action in exempting an agency, authority or advisory committee under this section must be done by an affirmative record vote and must be decided by a majority of all members present and voting.
Section 13. During each legislative session, the staff of the commission shall monitor legislation affecting agencies, authorities and advisory committees that have undergone sunset review and shall periodically report to the members of the commission on proposed changes which would modify prior recommendations of the commission.
Section 14. An advisory committee, the primary function of which is to advise a particular agency or authority, shall be abolished on the date set for abolition of the agency or authority unless the advisory committee shall have been expressly continued by law.
Section 15.
(a) During the annual session immediately before the abolition of an agency, authority or an advisory committee that is subject to this chapter, the legislature may continue the agency, authority or advisory committee for a period not to exceed 12 years.
(b) This chapter shall not prohibit the legislature from:
(1) terminating a state agency, authority or advisory committee subject to this chapter at a date earlier than that provided in this chapter; or
(2) considering other legislation relative to a state agency, authority or advisory committee subject to this chapter.
Section 16.
(a) An agency, authority or advisory committee that is abolished in an odd-numbered year may continue in existence until June 30 of the following year to conclude its business. Unless the law provides otherwise, abolition does not reduce or otherwise limit the powers and authority of the agency or authority during the concluding year. An agency or authority is terminated and shall cease all activities at the expiration of the 1-year period. Unless the law provides otherwise, all rules that have been adopted by the agency or authority expire at the expiration of the 1-year period.
(b) An un-obligated or unexpended appropriation of an abolished agency or advisory committee shall lapse on September 1 of the year after abolition.
(c) Except as provided by subsection (f) or as otherwise provided by law, all money in a dedicated fund of an abolished state agency, authority or advisory committee on September 1 of the year after abolition shall be transferred to the General Fund. The part of the law dedicating the money to a specific fund of an abolished agency becomes void on September 1 of the year after abolition.
(d) Unless otherwise provided otherwise, an abolished state agency, authority or advisory committee funded by the legislature may not spend or obligate any of the money appropriated beyond 1 year from the date of abolition.
(e) Unless the governor designates an appropriate agency as prescribed by subsection (f), property and records in the custody of an abolished state agency, authority or advisory committee on September 1 of the year after abolition shall be transferred to the state archives. If the governor designates an appropriate agency, the property and records shall be transferred to the designated agency.
(f) The legislature recognizes the state’s continuing obligation to pay bonded indebtedness and all other obligations, including lease, contract, and other written obligations, incurred by an agency or authority abolished under this chapter, and this chapter shall not impair or impede the payment of bonded indebtedness and all other obligations, including lease, contract and other written obligations, in accordance with their terms. If an abolished agency or authority has outstanding bonded indebtedness or other outstanding obligations, including lease, contract or other written obligations, the bonds and all other obligations, including lease, contract and other written obligations shall remain valid and enforceable in accordance with their terms and subject to all applicable terms and conditions of the laws and proceedings authorizing the bonds and all other obligations, including lease, contract and other written obligations. The governor shall designate an appropriate agency or authority that shall continue to carry out all covenants contained in the bonds and in all other obligations, including lease, contract and other written obligations, to complete the construction of projects or the performance of other obligations, including lease, contract, and other written obligations. The designated agency or authority shall provide payment from the sources of payment of the bond under the terms of the bonds and shall provide payment from the sources of payment of all other obligations, including lease, contract and other written obligations, under their terms, whether from taxes, revenues, or otherwise, until the bonds and interest on the bonds are paid in full and all other obligations, including lease, contract and other written obligations, are performed and paid in full. If the proceedings so provide, all funds established by laws or proceedings authorizing the bonds or authorizing other obligations, including lease, contract and other written obligations, shall remain with the comptroller or the previously designated trustees. If the proceedings do not provide that the funds remain with the comptroller or the previously designated trustees, the funds shall be transferred to the designated agency or authority.
Section 17.
(a) The commission may issue a subpoena to compel the attendance of witnesses and the production of books, records, papers and other objects necessary or proper for the purposes of the commission proceedings. The subpoena may be served on a witness at any place in the commonwealth.
(b) If a majority of the commission directs the issuance of a subpoena, the chairman shall issue the subpoena in the name of the commission.
(c) If the chairman is absent, the chairman’s designee may issue a subpoena or other process in the same manner as the chairman.
(d) If necessary to obtain compliance with a subpoena or other process, the commission may issue attachments. The attachments may be addressed to and served by a constable, sheriff or deputy sheriff in the commonwealth.
(e) Testimony taken under subpoena must be reduced to writing and given under oath subject to the penalties of perjury.
(f) A witness who attends a commission proceeding under process shall be paid the same fees and mileage paid witnesses in courts of the commonwealth.
Section 18.
(a) The commission may request the assistance of agencies. When assistance is requested, an agency or an agency officer shall reasonably assist the commission.
(b) In carrying out its functions under this chapter, the commission or its designated staff member may inspect the records, documents and files of any agency or authority.
Section 19.
(a) A working paper, including all documentary or other information, prepared and maintained by the commission staff in performing its duties under this chapter or other law to conduct an evaluation and prepare a report is exempted from the public disclosure requirements of chapter 66.
(b) A record held by another entity that is considered to be confidential by law and that the commission receives in connection with the performance of the commission’s functions under this chapter or another law remains confidential and is exempted from the public disclosure requirements of chapter 66.
Section 20. If an employee is displaced because an agency, authority or advisory committee is abolished, reorganized or continued, the head of the agency, authority or advisory committee and the personnel administrator of the commonwealth shall make a reasonable effort to relocate the displaced employee. Except as otherwise expressly provided, abolition of an agency, authority or advisory committee shall not affect the rights and duties that matured, penalties that were incurred, civil or criminal liabilities that arose, or proceedings that were begun before the effective date of abolition.
Section 21.
(a) Each bill filed in the legislature that would create a new agency, authority or advisory committee to an agency shall be reviewed by the commission.
(b) The commission shall review the bill to determine whether:
(1) the proposed functions of the agency, authority or committee could be administered by 1 or more existing agencies, authorities or advisory committees;
(2) the form of regulation, if any, proposed by the bill is the least restrictive form of regulation that will adequately protect the public;
(3) the bill provides for adequate public input regarding any regulatory function proposed by the bill; and
(4) the bill provides for adequate protection against conflicts of interest within the agency, authority or advisory committee.
(c) On request, the commission shall forward a written comment on the legislation to the author of the bill and to the presiding officer of the legislative committee to which the bill has been referred.
Section 22. (a) The commission may accept from any source any grant, donation, gift or other form of conveyance of land, money, other real or personal property or other item of value made to the commonwealth or the commission for carrying out the purpose of this section and sections 1 to 21, inclusive.
RULED OUT OF ORDER
OTHER 24
EFFECTIVE MUNICIPAL OVERSIGHT
Messrs. Knapik, Tisei, Tarr, Hedlund, and Ross moved that the bill be amended by inserting the following new section:-
Section X: Chapter 58 of the Acts of 2010 is hereby repealed and replaced with the following:-
SECTION 1. As used in this act the following words shall, unless the context clearly requires otherwise, have the following meanings:-
“Board”, a finance control board established under section 4.
“Charter”, the charter of the city of Lawrence as provided in chapter 425 of the acts of 1983, as amended.
“City”, the city of Lawrence.
“City council”, the city council for the city of Lawrence established under its charter.
“Commissioner”, the commissioner of the department of revenue.
“Department”, the department of administration and finance established pursuant to section 6.
“Director”, the director of accounts in the department of revenue.
“Fund”, the city of Lawrence Financial Stability Fund required pursuant to section 3.
“Officer”, the chief administrative and financial officer appointed pursuant to section 6.
“School committee”, the school committee of the city of Lawrence established under its charter.
“Secretary”, the secretary of administration and finance.
“Supplemental reserve fund”, the supplemental reserve fund to ensure fiscal stability established pursuant to section 4 of chapter 41 of the acts of 1990, and amended by section 5 of chapter 377 of the acts of 1992.
SECTION 2. (a) Notwithstanding any general or special law, city charter provision or local ordinance to the contrary, the city, with the approval of the commissioner, may borrow, at 1 time or from time to time, sums approved by the city council and the commissioner, but in no event in an amount in the aggregate more than $35,000,000 to maintain and operate the city while it adjusts the level of its expenses and revenues in fiscal years 2010 and 2011. In fiscal year 2011 the city shall not borrow more than one-half of the amount of its deficit in fiscal year 2010. The director shall certify the amount of the city’s deficit for fiscal year 2010.
(b) The commissioner may limit borrowing by the city pursuant to this act to an amount or amounts less than the amount or amounts approved by the city council. Bonds or notes issued under this act for operating purposes shall be issued for a term of not more than 20 years and shall be backed by the full faith and credit of the city. The bonds and notes shall be eligible to be issued as qualified bonds or notes under chapter 44A of the General Laws. Indebtedness incurred under this act shall not be included in determining the statutory limit of indebtedness of the city under section 10 of chapter 44 of the General Laws but, except as provided in this act, shall otherwise be subject to said chapter 44. Amounts raised to pay indebtedness incurred under authority of this section shall be subject to section 21C of chapter 59 of the General Laws.
(c) The maturities of each issue of bonds or notes authorized under this act, including any refunding bonds, may, if approved by the city officers authorized to issue and approve bonds or notes, and the commissioner, be arranged so that for each issue the amounts payable in the several years for principal and interest combined are as nearly equal as is practicable in the opinion of the city officers authorized to issue and approve the bonds or notes and commissioner, or in the alternative, in accordance with a schedule providing for a more rapid amortization of principal.
(d) In any year during which a loan issued under this section remains outstanding, the city shall not issue any other bond, note or other form of indebtedness without written notification to, and the approval of, the director.
(e) Notwithstanding section 57C of chapter 59 of the General Laws and chapter 183 of the acts of 2009, in fiscal year 2010 an actual tax bill issued upon the establishment of the tax rate for the fiscal year, after credit is given for a preliminary tax payment previously made, shall be due and payable in 2 installments. The first installment shall be due and payable on February 1, 2010, or 30 days after the actual real estate tax bills are mailed, whichever is later, if the bills are mailed no later than March 15, 2010; provided that if the bills are mailed after March 15, 2010, the first installment shall be due and payable at the time the second installment is due and payable; and the second installment shall be due and payable on May 1, 2010, after which dates, if unpaid, they shall become delinquent.
SECTION 3. The city shall set up on the books of the city the City of Lawrence Financial Stability Fund wherein all proceeds of any loan issued under section 2 shall be deposited. The board may authorize disbursements from the fund for purposes that it considers appropriate to maintain and continue city operations. Funds borrowed for city operating purposes may be applied as general revenue for purposes of section 23 of chapter 59 of the General Laws. The board shall establish rules and procedures that it considers appropriate relating to disbursements from the fund and the reporting and accounting for these disbursements.
SECTION 4. (a) There shall be in the city of Lawrence a finance control board, in this act called the board, which shall consist of 5 members: 3 of whom shall be appointed by a majority vote of the attorney general, the state auditor, and the governor, 1 of whom shall be a resident of the city; the mayor of the city; and, the president of the city council of the city. The board shall act by a majority vote of all its members. The board shall initiate and assure the implementation of appropriate measures to secure the financial stability of the city. The board shall continue in existence until the end of the third complete fiscal year following its inception, unless the members by majority vote shall annually vote to continue the existence of the board from year to year thereafter. The board shall be a state agency for the purposes of chapter 268A of the General Laws.
(b) Action by the board under this act shall in all respects constitute action by the city for all purposes under the General Laws and under any special law.
(c) Until the board ceases to exist, no appropriation, borrowing authorization, transfer, including transfer from or replenishment of funds into the supplemental reserve fund, the capital reserve fund established under section 7 or other municipal spending authority shall take effect until approved by the board. The board shall approve all appropriations, borrowing authorizations, transfers or any other municipal spending authorizations, in whole or part.
(d) In addition to the authority and powers conferred elsewhere in this act, and notwithstanding any city charter provision or local ordinance to the contrary, the board shall have the power to:
(1) amend, formulate and execute the annual or supplemental budgets of the city and the school committee, including the establishment, increase or decrease of any appropriations and spending authority for all departments, boards, committees, agencies or other units of the city and the school committee; provided, however, that notwithstanding section 34 of chapter 71 of the General Laws, this clause shall fully apply to the school department and all school spending purposes;
(2) implement and maintain uniform budget guidelines and procedures for all departments;
(3) amend, formulate and execute capital budgets, including to amend any borrowing authorization, or finance or refinance any debt in accordance with the law;
(4) amortize operational deficits in an amount and for such term as the secretary approves on an annual basis;
(5) develop and maintain a uniform system for all financial planning and operations in all departments, offices, boards, commissions, committees, agencies or other units of the city's government, including the school department;
(6) review and approve or disapprove all proposed contracts for goods or services;
(7) notwithstanding any general or special law to the contrary, establish, increase or decrease any fee, rate or charge, for any service, license, permit or other municipal activity, otherwise within the authority of the city;
(8) notwithstanding the charter or any city ordinance to the contrary, appoint, remove, supervise and control all city employees and have control over all personnel matters; provided that the board shall hold all existing powers to hire and fire and set the terms and conditions of employment held by other employees or officers of the city, whether or not elected; and provided further that the board shall have the authority to exercise all powers otherwise available to a municipality regarding contractual obligations during a fiscal emergency; provided further that no city employee or officer shall hire, fire, transfer or alter the compensation or benefits of any employee except with the written approval of the board; and provided further that the board may delegate or otherwise assign these powers with the approval of the secretary;
(9) alter the compensation of elected officials of the city to reflect the fiscal emergency and changes in the responsibilities of the officials as provided by this act;
(10) employ, retain and supervise such managerial, professional and clerical staff as are necessary to carry out its responsibilities, with the approval of the secretary; provided further, that the board, with the approval of the secretary, shall have authority to set the compensation, terms and conditions of employment of its own staff; provided further, that the city shall annually appropriate amounts sufficient for the compensation of personnel hired under this clause as determined and fixed by the board; provided further, that if the city fails to appropriate such amounts, the secretary shall direct the state treasurer to deduct the necessary funds from the city’s distribution of unrestricted general aid and shall expend those funds directly for the benefit of the board; and provided further, that staff hired under this subsection shall be deemed employees of the commonwealth, except such employees as the board formally designates independent contractors, and shall have benefits consistent with those of other state employees; provided, however, that chapters 31 and 150E of the General Laws shall not apply to such employees;
(11) reorganize, consolidate or abolish departments, commissions, boards, offices or functions of the city, in whole or in part, and to establish such new departments, commissions, boards, offices or functions as it deems necessary, and to transfer the duties, powers, functions and appropriations of 1 department, commission, board or other unit to another;
(12) appoint, in consultation with the secretary, persons to fill vacancies on any board, committee, department or office acting in an advisory capacity to the board;
(13) sell, lease or otherwise transfer real property and other assets of the city with the approval of the secretary;
(14) purchase, lease or otherwise acquire property or other assets on behalf of the city with the approval of the secretary;
(15) adopt rules and regulations governing the operation and administration of the city;
(16) seek voter approval of general override, debt exclusion or capital expenditure exclusion ballot questions as provided in section 21C of chapter 59 of the General Laws;
(17) to approve the allocation of the tax levy through the selection of a residential factor pursuant to section 56 of chapter 40 of the General Laws; provided, however that no choice of a residential factor under said section 56 shall be valid until it has been approved by the board;
(18) alter or rescind any action or decision of any municipal officer, employee, board or commission within 14 days after receipt of notice of such action or decision;
(19) suspend in consultation with the secretary any rules and regulations of the city and to adopt rules and regulations to carry out this act; and
(20) exercise all powers under the General Laws and this or any other special act, any charter provision or ordinance that any elected official of the city may exercise, acting separately or jointly; provided, however, that with respect to any such exercise of powers by the board, the elected officials shall not rescind or take any action contrary to such action by the board so long as the board continues to exist.
(e) The board shall have the authority to include in the 3-year operating and capital financial plan to achieve fiscal stability an assessment and analysis of the financial impact of the city’s (a) acceptance of section 18 of chapter 32B of the General Laws and (b) termination of providing group health insurance coverage by self-insurance under section 3A of said chapter 32B and acceptance of section 19 of said chapter 32B for purposes of obtaining group health insurance coverage from the group insurance commission established by section 3 of chapter 32A of the General Laws or participation in a joint purchasing group or agreement under section 12 of said chapter 32B for purposes of obtaining such coverage.
(f) The city shall be deemed to have accepted section 37M of chapter 71 of the General Laws for the purpose of consolidating the business and financial operations and functions of the school department with those of the city under the authority of the director of the department of budget and finance. This acceptance may be revoked, but no revocation of acceptance shall be valid or effective in any year during which a loan issued under section 2 remains outstanding, without the written approval of the secretary. Upon consolidation of the business and financial operations and functions of the school department with those of the city, the board shall advise the new consolidated department of budget and finance.
SECTION 5. (a) If the board concludes that its powers are insufficient to restore fiscal stability to the city of Lawrence, it shall so notify the secretary for administration and finance, and shall forward to him a statement of the reasons why it has been unable to restore fiscal stability to the city. Upon receipt of such statement, the secretary for administration and finance may terminate the existence of the board and may appoint a receiver for the city for a period as he may determine. The secretary may at any time and without cause remove the receiver and appoint a successor, or terminate the receivership. The secretary shall determine the salary of the receiver, which salary shall be payable by the city.
(b) The receiver shall have the following powers:-
(1) all powers of the finance control board under section 4. Such powers shall continue in the receiver and shall remain through the period of any receivership;
(2) the power to exercise any function or power of any municipal officer or employee, whether elected or otherwise, specifically including the following powers relative to building and zoning;
(A) to order the laying out, locating anew or discontinuing of streets and ways within the city;
(B) to regulate the construction of buildings;
(C) to implement such changes to the city's zoning ordinance as are necessary; provided, however, that the zoning ordinance continues to promote public safety, health, and welfare; and provided further, that no zoning change shall affect or interfere with the integrity of existing residential districts. No such proposed zoning changes shall apply to structures or uses lawfully existing or lawfully begun before the effective date of the zoning change;
(i) The procedure for implementing changes in zoning ordinances as provided in section 5 of chapter 40A of the General Laws shall not govern such changes in the city during the time the receiver is in operation.
(ii) The receiver shall not implement any zoning change until a public hearing has been held at which interested persons shall have an opportunity to be heard. The public hearing shall be held within 60 days after the date on which the board originally proposed the zoning change. Notice of the time and place of the public hearing, of the subject matter sufficient for identification, and of the place where texts and maps thereof may be inspected shall be published in a newspaper of general circulation in the city once in each of 2 successive weeks; but the first publication shall be not less than 14 days before the day of the hearing; and notice shall also be posted in a conspicuous place in city hall for a period of not less than 14 days before the day of the hearing.
(iii) Notice of such proposed zoning change shall be sent to any nonresident property owner who files an annual request for such notice with the city clerk no later than January 1 of each year. The receiver shall establish a reasonable fee to cover the cost of providing these notices; and
(3) the power to file a petition in the name of the city under Chapter 9 of Title 11 of the United States Code, and to act on the city's behalf in any such proceeding.
(c) Upon the appointment of a receiver, the office of mayor shall be abolished, and the receiver shall exercise all the powers of the mayor under the General Laws, special laws, the city charter and ordinances. Other elected officials of the city shall continue to be elected in accordance with the city charter, and shall serve solely in an advisory capacity to the receiver.
SECTION 6. (a) Notwithstanding any general or special law or local ordinance to the contrary, this section shall apply upon abolition of a finance control board or termination of a receivership established under this act. There shall be in the city a department of administration and finance which shall be responsible for the overall budgetary and financial administration of the city. The department shall be under the direction and control of the officer. The officer shall report to and be under the charge and direction of the mayor. Nothing in this section shall abrogate the powers and duties of the school committee under any general or special law, except as specifically provided in this section.
Whenever the term “department of budget and finance” appears in any general or special law or any ordinance, regulation, contract or other document with reference to the city, it shall mean the department of administration and finance of the city. Whenever the term “chief financial officer” or “director of budget and finance” appears in any general or special law or any ordinance, regulation, contract or other document with reference to the city, it shall mean the officer of the city.
(b)(1) The mayor shall appoint the officer for a term of not more than 3 years, as provided in this subsection. The officer shall be appointed solely on the basis of administrative and executive qualifications and shall be a person especially fitted by education, training and experience to perform the duties of the office. The officer need not be a resident of the city.
(2) When the office of officer is vacant or it is known that it will become vacant, the mayor shall initiate the selection process by giving notice of the intention to establish a screening committee to review applicants for the position and shall send a copy of the notice to each agency or officer responsible for appointing persons to serve on the screening committee. The mayor shall appoint the screening committee not earlier than 21 days after sending that notice. No screening committee shall be required if the mayor reappoints an incumbent officer.
(3) The screening committee shall consist of 7 members: 1 of whom shall be appointed by the school committee; 1 of whom shall be appointed by the city council; 1 of whom shall be appointed by the secretary; and 4 of whom shall be appointed by the mayor, 2 of whom shall be experts in municipal management.
(4) The screening committee shall recommend to the mayor the names of not less than 2 or more than 5 candidates whom it believes to be best suited to perform the duties of the officer. If the screening committee determines that there are not at least 2 candidates qualified to perform the duties of the officer, the screening committee shall report to the mayor that it is unable to complete its assigned task, and the mayor shall direct the screening committee to reopen the search.
(5) The mayor shall appoint 1 of the candidates recommended by the screening committee as the officer or, if the mayor finds that no candidate is qualified for the office, the mayor shall direct the screening committee to reopen the search.
(c) While the process of appointing an officer under subsection (b) is proceeding, the mayor may appoint an acting officer.
(d) If a loan issued under section 2 remains outstanding, the appointment, including an acting appointment, or removal of the officer shall not take effect until it has been approved in writing by the secretary.
(e) The powers and duties of the officer shall include the following:
(1) coordinating, administering and supervising all financial services and activities;
(2) assisting in all matters related to municipal financial affairs;
(3) implementing and maintaining uniform systems, controls and procedures for all financial activities in all departments, including the school department, boards, commissions, agencies or other units of city government the operations of which have a financial impact upon the general fund and enterprise funds of the city, and including, but not limited to, maintaining of all financial and accounting data and records;
(4) implementing and maintaining uniform financial data processing capabilities for all departments;
(5) supervising all financial data processing activities;
(6) implementing and maintaining uniform budget guidelines and procedures;
(7) assisting in the development and preparation of all department budgets and spending plans;
(8) reviewing all proposed contracts and obligations with a term in excess of 1 year;
(9) monitoring the expenditure of all funds, including periodic reporting by and to appropriate agencies of the status of accounts;
(10) reviewing the spending plan for each department; and
(11) providing for the allotment of funds on a periodic basis as provided for in this act.
In all cases where the duty is not expressly charged to any other department or office, it shall be the duty of the officer to promote, secure and preserve the financial interests of the city.
(f) All department budgets and requests for budget transfers shall be submitted to the officer for review and recommendation before submission to the mayor, city council or school committee, as appropriate. For each proposed appropriation order, lease or contract arrangement for a term including more than 1 fiscal year, collective bargaining agreement and with respect to any proposed city council vote necessary to effectuate a financial transfer, ordinance revision or special legislation which may require the expenditure of funds or otherwise financially obligate the city for a period in excess of 1 year, or with respect to a vote to authorize a borrowing pursuant to a provision of law other than section 4, 6 or 6A of chapter 44 of the General Laws, the officer shall, if it be the case, submit in writing to the mayor, city council or school committee, as appropriate, a certification that it is the officer ’s professional opinion, after an evaluation of all pertinent financial information reasonably available, that the city's financial resources and revenues are, and will continue to be, adequate to support such proposed expenditures or obligations without a detrimental impact on the continuous provision of the existing level of municipal services. If the officer fails to provide this certification within 7 days after a request for such certification from the mayor, city council or school committee, the appropriation order, financial transfer, ordinance revision, special legislation or borrowing authorization may nonetheless be approved, but the absence of the certification of the officer shall be expressly noted in that order or vote.
(g) All departments, officers, boards, commissions, agencies and other units of the city, including the school department, shall submit budget requests to the mayor upon the schedule and in the form established by the officer.
(h) Annually, not later than March 30, the officer shall submit a 4-year financial plan and a 5-year capital plan to the city council that includes all capital needs of the city.
(i) The board of assessors, treasurer-collector, budget director, comptroller, director of information technology, purchasing agent, director of human resources, labor relations director and employees performing similar duties but with different titles shall report to and be under the direction of the officer. The officer shall appoint all such officers and employees with the approval of the mayor. The mayor may also place other positions and departments under the direction of the officer.
(j) The officer shall not assume the duties or responsibilities of the treasurer-collector and shall not hold an elective office and shall devote his full time and attention to his duties.
(k) The city shall annually appropriate amounts sufficient for the proper administration of the department, as determined in writing by the secretary. If the city fails to appropriate such amounts, the secretary shall direct the state treasurer to deduct the necessary funds from the city’s distribution of the city’s unrestricted general aid and shall expend those funds directly for the benefit of the department.
(l) The officer shall comply with all requests of the school department to provide any information relating to the operation of the school department held within the authority or control of the officer as the result of the consolidation of school and city business and financial functions under section 4. If the officer, or any employee thereof, refuses to provide such information or engages in unreasonable delay, the school department shall notify the secretary. The secretary shall, within a reasonable time, make a determination that any such information shall be provided to the school department which shall be binding upon the officer and the school department. The secretary’s determination shall not be an adjudicatory proceeding reviewable under chapter 30A of the General Laws. Nothing in this subsection shall abrogate any of the other powers or duties of the school committee under chapter 71 of the General Laws.
SECTION 7. There shall be established by the city a capital reserve fund into which the city shall appropriate in each fiscal year beginning in fiscal year 2012 at least 1.5 per cent of the amount of property taxes committed for the preceding fiscal year. The fund may be appropriated only for purposes for which the city could borrow for 10 years or longer under chapter 44 of the General Laws.
SECTION 8. (a) No official of the city, except in the case of an emergency involving the health and safety of the people or their property declared by the city council under section 31 of chapter 44 of the General Laws, shall knowingly expend or cause to be expended in any fiscal year any sum in excess of that official's departmental or other governmental unit's appropriation duly made in accordance with the law, nor commit the city, nor cause it to be committed, to any obligation for the future payment of money in excess of that appropriation, with the exception of court judgments.
(b) An official who intentionally violates this section shall be personally liable to the city for any amounts expended in excess of an appropriation to the extent that the city does not recover such amounts from the person or persons to whom such amounts were paid. The superior court or a single justice of the supreme judicial court shall have jurisdiction to adjudicate claims brought by the city, or on the city’s behalf by a finance control board established under this act, and to order relief that the court finds appropriate to prevent further violations of this section. A violation of this section shall be sufficient cause for removal.
(c) For the purposes of this section, the word "official" shall mean a city department head, permanent, temporary or acting, including the superintendent of schools, and all members of municipal boards, committees, including the school committee, and commissions which recommend, authorize or approve the expenditure of funds, and the word "emergency" shall mean a major disaster, including, but not limited to, flood, drought, fire, hurricane, earthquake, storm or other catastrophe, whether natural or otherwise, which poses an unexpected and immediate threat to the health and safety of persons or property.
SECTION 9. Notwithstanding any general or special law to the contrary, unless otherwise specified, the provisions of this act shall supersede any conflicting provisions of the city’s charter or local ordinance.
ADOPTED
OTHER 25
ELECTRONIC PAYSTUBS
Messrs. Tisei, Tarr, Knapik, Hedlund and Ross moved that the bill be amended by inserting, after Section ___, the following new Section:-
“SECTION __. Notwithstanding any special or general law to the contrary, the state treasurer shall furnish by electronic means a check stub or pay slip to every person who receives compensation from the Commonwealth and whose compensation is provided to them by direct deposit, unless such person does not have an electronic mail address provided by and maintained by the Commonwealth. The treasurer shall continue to provide paper checks stubs and pay slips to all such persons who receive a paper check from the Commonwealth and to those who do not have an electronic mail address provided by and maintained by the Commonwealth. Any person who does not wish to receive their check stub or pay slip electronically may request to continue to receive a paper copy of their check stub or pay slip so long as they provide written notice to the treasurer.”
OTHER 26
EFFECTIVE DATE
Mr. Buoniconti moved that the bill be amended by inserting at the end thereof the following section:-
“SECTION XX. Section 49 shall be effective April 1, 2011.”
ADOPTED
OTHER 27
LOBBYIST BAN AT QUASI-PUBLIC AUTHORITIES
Messrs. Tisei, Tarr, Knapik, Hedlund and Ross moved that the bill be amended by inserting, after Section ___, the following new Section:-
“SECTION __. Chapter 29 of the General Laws is hereby amended by inserting after section 30 the following section:
Section 30A. Notwithstanding section 50 of chapter 3, or any other general or special law to the contrary, 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, unless the executive or legislative agent is a fulltime employee of the state agency or state authority.”
Redraft OTHER 28
Messrs. Buoniconti and Knapik moved that the bill be amended, in section 2, in item 1201-0100, by inserting after the words “joint committee on elder affairs not later than May 31, 2011;” the following words:- “Provided that funds shall be expended for one-time, non-recurring grants to stampers related to the implementation of section 7B of chapter 64C and section 3A of chapter 64H of the general laws; provided, that said grants shall be awarded to stampers in accordance with regulations and procedures to be developed by the department; provided further, that in awarding these grants, the department shall prioritize those applications from stampers who have already incurred implementation costs and provided further that the department shall report to the house and senate committees on ways and means and the joint committee on revenue no later than September 30, 2010 on said regulations and procedures to be used in determining said grant awards
And, in said item by striking the figure “$84,676,776” and inserting in place thereof the following figure:- “$85,076,776”;
And, that the bill be amended by inserting at the end thereof the following new section:-
“SECTION XX: The department of revenue shall submit a report to the house and senate committees on ways and means and the joint committee on revenue on the planned encrypted digital tax stamp system, to be implemented pursuant to section 7B of chapter 64C and section 3A of chapter 64H of the general laws, within 60 days of the effective date of this act. The report shall include a detailed analysis of the department’s financing plan for the encrypted digital tax stamp system which shall include, but not be limited to, the department’s estimates of the cost of the acquisition and installation of the new equipment and the ongoing costs of maintaining and operating the equipment, including any annual service contract required. The report shall also include the estimated net revenue increase projected to be realized by the commonwealth as a result of the encrypted digital tax stamp system, recommendations, if any, for legislative amendments to state law in order to implement this program and a report by the department in the area of tobacco tax enforcement.”
Rejected
RC 250 [5 to 33]
OTHER 29
TAXPAYER BILL OF RIGHTS
Messrs. Tisei, Tarr, Knapik, Hedlund and Ross moved that the bill be amended by inserting, after Section ___, the following new Section:-
“SECTION XX. The General Laws, as appearing in the 2008 Official Edition, are hereby amended by inserting after chapter 29D the following new chapter:
CHAPTER 29E. LIMITATION ON THE GROWTH OF STATE EXPENDITURES
Section 1. As used in this chapter the following words shall, unless the context clearly requires otherwise, have the following meanings:
“Inflation”, the percentage change in the United States Bureau of Labor Statistics Consumer Price Index for Boston-Brockton-Nashua, all items, all urban consumers, not seasonally adjusted, or its successor index.
“State Expenditures”, funds made available by appropriation by the general court for the ordinary maintenance of the several departments, offices, commissions and institutions of the commonwealth, as set forth for the fiscal year in the general appropriations act and supplemental appropriations acts as provided for in chapter 29; provided, such funds are financed by state tax revenues.
“State Population Change”, the percentage change in state population as determined by annual federal census estimates and such number shall be adjusted every decade to match the federal census.
“State Tax Revenues”, the revenues of the Commonwealth from every tax, surtax, receipt, penalty and other monetary exaction, and interest in connection therewith, including but not limited to, taxes and surtaxes on personal income, excises and taxes on retail sales and use, meals, motor vehicle fuels, businesses and corporations, public utilities, alcoholic beverages, tobacco, inheritances, estates, deeds, room occupancy and pari-mutuel wagering; but excluding federal reimbursements, proceeds from bond issues, earnings on investments, tuitions, fees, service charges and other departmental revenues, and revenues directly attributable to the additional taxes levied pursuant to section 88 of chapter 684of the acts of1975.
Section 2. Beginning on or after January 1, 2011 the growth rate in state expenditures for every ensuing fiscal year shall equal inflation plus the state population change as so reported 12 months before.
Section 3. Following the execution of the provisions of section 2, should state tax revenues exceed state expenditures, the amount in excess shall be transferred to the temporary holding fund established by the comptroller. Any balance in the temporary holding fund greater than zero at the end of the fiscal year shall be refunded to the taxpayers of the Commonwealth, as prescribed by rules and regulations determined by the commissioner of revenue; provided, the provisions of section 5C of chapter 29 shall not occur until after the provisions of this section are executed.
Section 4. Following the execution of the provisions of section 2, should state expenditures exceed state tax revenues, the amount in excess shall be reduced to match state tax revenues.
Section 5. The Supreme Judicial Court or Superior Court may, upon the petition of not less than twenty-four taxable inhabitants of the commonwealth, enforce the provisions of this chapter. If successful, said taxable inhabitants shall be entitled to recover reasonable attorneys’ fees and other costs from the commonwealth incurred in maintaining such suit.
Section 6. The provisions of this law are severable, and if any clause, sentence, paragraph, or section of this chapter or an application thereof shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph, or section adjudged invalid.
SECTION XX. Chapter 62F of the General Laws, as appearing in the 2008 Official Edition, is hereby repealed.”.
RULED OUT OF ORDER
OTHER 31
CLOSING TAX LOOPHOLES FOR TOBACCO PRODUCTS
Mr. Eldridge, Ms. Jehlen, Ms. Chang-Diaz and Ms. Fargo moved that the bill be amended in Section X by adding the following new section:-
SECTION __. The second paragraph of section 1 of Chapter 64C of the General Laws, as most recently amended by section 36 of chapter 182 of the acts of 2008, is hereby further amended by striking out the words “and the words "smokeless tobacco'' shall mean snuff, snuff flour and any other tobacco or tobacco product prepared in such manner as to be suitable for chewing, including, but not limited to cavendish, plug, twist and fine-cut tobaccos.” and inserting in place thereof the following words:– and the words “smokeless tobacco” shall mean snuff, snuff flour and any other tobacco or tobacco product prepared in such manner as to be suitable for chewing, including, but not limited to cavendish, plug, twist and fine-cut tobaccos. “Smokeless tobacco” shall additionally include any form of tobacco or substance containing tobacco that is not included within the definitions of cigars, cigarettes, or smoking tobacco in chapter 64C.
SECTION __. The definition of “smoking tobacco” in subsection (a) of section 7B of chapter 64C of the General Laws, as most recently amended by section 38 of chapter 182 of the acts of 2008, is hereby further amended by striking the words “roll-your-own tobacco and pipe tobacco and other kinds and forms of tobacco suitable for smoking” and inserting in place thereof the following words:– roll-your-own tobacco and pipe tobacco and other kinds and forms of tobacco, or substance that contains tobacco, suitable for smoking, and “smoking tobacco” shall additionally include tobacco leaf, tobacco sheet, or any substance containing tobacco which is suitable for rolling or wrapping tobacco or any other substance for smoking.
SECTION __. Said section 7B of said chapter 64C of the General Laws is hereby further amended by adding the following subsection:–
(m) In addition to the excise imposed by subsection (b), an excise shall be imposed on all cigars weighing more than 3 pounds per 1,000 units and not more than 12 pounds per 1,000 units held in the commonwealth at the rate of 80 percent of the wholesale price of such product. In addition to the excise imposed by paragraph (b), an excise shall be imposed on all smoking tobacco held in the commonwealth at the rate of 90 percent of the wholesale price of such product.
SECTION __. The final sentence of subsection (a) of section 7C of chapter 64C of the General Laws is hereby amended by striking out the words “twenty-five percent” and inserting in place thereof the following words:– 45 percent.
SECTION ___. Chapter 29 of the General Laws is hereby amended by inserting after section 2yyy the following section:–
Section 2zzz. There shall be established and set up on the books of the Commonwealth a separate fund to be known as the Tobacco Use Reduction and Prevention Fund. There shall be credited to said Fund all sums received pursuant to the excise imposed on smoking tobacco and smokeless tobacco by chapter 64C, together with any penalties, forfeitures, interest, costs of suits and fines in connection therewith, less all amounts refunded or abated in connection therewith. All amounts credited to the Fund shall be held in trust and expended subject to appropriation in the following manner: not less than 90 percent for the Massachusetts Tobacco Control Program and not less than 10 percent for the Office of Oral Health within the department of public health. These funds shall not be used to replace existing funding allocated to the Massachusetts Tobacco Control Program and the Office of Oral Health but solely to increase the total amount of expenditures to prevent and reduce tobacco use and its harms.”
OTHER 32
NON-COVERED DENTAL SERVICES
Ms. Chandler and Mr. Baddour, Ms. Tucker and Ms. Flanagan moved that the bill be amended by inserting, after Section____ the following new Section:
“Section___: Section 108B of Chapter 175 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting at the end of said section the following sentence:- “No contract for the provision of healthcare services or benefits with a registered dentist may require that such dentist provide dental services to a covered person at a particular fee unless said dental services are services for which the company shall provide payment under the applicable group or individual policy of accident, sickness or health insurance.”
Section 7 of chapter 176B of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the second paragraph the following paragraph:- “No such agreement may require that a dentist provide dental services to subscribers or their covered dependents at a particular fee unless said dental services are services for which the medical services corporation shall provide reimbursement under the applicable service agreement.”
Section 7 of chapter 176E of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the second paragraph the following paragraph:- “No written agreement between a dental service corporation and a participating dentist may require that the dentist provide dental services to subscribers or their covered dependents at a particular fee unless said dental services are services for which the dental service corporation shall provide reimbursement under the applicable service agreement.”
Section 21 of chapter 176G of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after sub-section (d) the following sub-section:- “(e) No contract between a health maintenance organization and a participating provider who is a registered dentist may require that such dentist provide dental services to a member at a particular fee unless said dental services are services for which the health maintenance organization shall provide reimbursement under the applicable health maintenance contract.”
Section 2 of chapter 176I of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting after the first paragraph the following paragraph:- “No preferred provider arrangement with a health care provider who is a registered dentist may require that such dentist provide dental service to a covered person at a particular fee unless said dental services are services for which the organization shall provide reimbursement under the applicable preferred provider arrangement.”
ADOPTED
OTHER 33
SATELLITE COMMISSION
Mr. Downing, Ms. Menard and Mr. Knapik moved that the bill be amended by inserting, after Section 158, the following new Section:-
“Section 159. There shall be a commission to study the taxation of direct broadcast satellite service under Chapter 64M. The commission shall consist of 9 persons, including the commissioner of revenue, or his designee who shall serve as chairman; 3 members of the house of representatives, 2 of whom shall be appointed by the speaker of the house and 1 of whom shall be appointed by the minority leader of the house; 3 members of the senate, 2 of whom shall be appointed by the senate president and 1 of whom shall be appointed by the minority leader of the senate; a representative of the American Satellite Broadcasting and Communications Association; a representative of the New England Cable Association. The commission shall examine all aspects of the taxation of satellite broadcast services, but not limited to: any inequitable tax treatment of one means of broadcasting over another, impacts on consumers with limited access to cable or inadequate second language viewing choices, and fiscal impacts. The commission shall file a report of its findings and recommendations, including any drafts of legislation necessary to put its recommendations into effect, with the joint committee on revenue and the house and senate committees on ways and means on or before January 1, 2011.”
ADOPTED
Redraft OTHER 34
Ms. Jehlen and Ms. Spilka moved that the bill be amended by inserting at the end thereof the following new section:-
SECTION XX. Any entity receiving funding, grants or contracts under this act must acknowledge that funding in all written and electronic materials. This provision shall not apply if it would result in any additional cost to the entity or to the Commonwealth.
Rejected
OTHER 35
RIVER ACCESS COMMISSION
Mr. Tolman moved that the bill be amended by inserting at the end thereof the following new Section: -
“Section XX. There shall be established a special commission to investigate and study the ability of residents of the allston and brighton sections of the city of Boston to access the charles river, impediments to residents of allston and brighton in accessing the river and to recommend potential strategies to increase the access to the charles river by residents of allston and brighton. The commission shall consist of 1 member of the allston community; 1 member of the brighton community; 1 member of the boston redevelopment authority; 1 member of the senate, who shall be appointed by the president of the senate; 1 member of the house of representatives, who shall be appointed by the speaker of the house; and 3 members to be appointed by the governor; 1 of whom shall be a representative from the department of conservation and recreation; 1 of whom shall be a representative from the charles river conservancy; 1 of whom shall be a representative of the emerald necklace conservancy. The study shall include, without limitation, a review and analysis of: the impediments to accessing the river park from allston and brighton; an investigation of utilization of the river park by allston and brighton residents; possible modifications which would improve access to the river park from the allston and brighton neighborhoods; consideration of public safety improvements to pedestrian crossing and sidewalks including, but not limited to, traffic signal improvements; the evaluation of proposed development projects in the allston and brighton communities and their impact on river access for boston residents and potential mitigation measures; and the benefits of access the river park for the isolated brighton and allston neighborhoods; and the effect that improved river park access would have upon the allston and brighton communities. The commission shall consult the department of environmental protection, the executive office of energy and environmental affairs, the massachusetts department of transportation and other entities as appropriate. The commission shall submit a report of its findings and recommendations, together with legislation, if any, necessary to implement said recommendations, by filing the same with the clerks of the house of representatives and the senate, the joint committee on environment, natural resources and agriculture and the house and senate committees on ways and means not later than March 1, 2011.
RULED OUT OF ORDER
OTHER 36
JOB CREATION TAX CREDIT
Mr. Tarr moved that the bill be amended by inserting, after Section X, the following new Sections:-
SECTION XX. There is hereby transferred $100,000,000 from the Massachusetts Life Sciences Investment Fund to the Massachusetts Job Creation Reserve Fund.
SECTION YY. Chapter 29 of the General Laws is hereby amended by inserting after Section 2YYY the following new section:-
“SECTION 2ZZZ. There is hereby established upon the books of the commonwealth a separate fund to be known as the Massachusetts Job Creation Reserve Fund. There shall be credited to this fund any appropriation or transfer made by the commonwealth, as well as any grants, fees, compensation, payments or revenues of any kind from any agency of the federal government, other governmental entity, or individual.
Amount credited to said fund shall be available to offset costs to the commonwealth of the small business tax credit, codified at 67D(a) of Chapter 62C of the General Laws, 30 days after notice by the Secretary of Administration and Finance to the clerks of the House and Senate that the costs of said tax credit would precipitate fiscal instability absent use of said fund.
SECTION ZZ. Section 67D(a) of Chapter 62C of the General Laws is hereby amended by striking it in its entirety and replacing it with the following section:-
“(a) When used in this section, the following words shall have the following meaning:
“Application year”, the calendar year for which a biotechnology or medical device manufacturing or marine science technology company or small business submits the information required for a determination as to a jobs incentive payment.
“Biotechnology company”, a business primarily engaged in the research, development, production or provision of biotechnology for the purpose of developing or providing products or processes for specific commercial or public purposes including, but not limited to, medical, pharmaceutical, nutritional and other health-related purposes or a person engaged in providing services or products necessary for such research, development, production or provision. This term shall include contract manufacturers engaged in the production of biotechnology products for a biotechnology company or a medical device manufacturing or marine science technology company.
“Business”, a corporation, sole proprietorship, partnership, limited liability company or any other form of business organization.
“Commissioner”, the commissioner of revenue.
“Eligible Jobs”, a number determined by first multiplying each of the local jobs created by a biotechnology or medical device manufacturing company or small business during a single calendar year by the job qualifier for that job, and then totaling the number for all of the local jobs created.
“Full time employee”, a person who is employed for consideration for at least 35 hours per week and whose salary is subject to withholding as provided in chapter 62B.
“Job qualifier fraction”, in the case of either a full-time employee or a part-time employee of a biotechnology or medical device manufacturing or marine science technology company or small business, the figure that determines the extent to which that employee is employed in the commonwealth during a single calendar year. The job qualifier fraction for each employer shall be determined by multiplying the following percentages together: (i) the percentage of time that an employee worked while employed by the company expressed as average hours worked per week out of 35 hours, not to exceed 100 per cent; (ii) that employee’s time attributable to work in the commonwealth, as a portion of that employee’s total work for the company; and (iii) the portion of the year the employee worked for the company.
“Jobs incentive payment”, a business employment incentive payment for biotechnology or medical device manufacturing or marine science technology companies or small businesses as provided for in this section.
“Local jobs created”, the total number of jobs created by a biotechnology or medical device manufacturing or marine science technology company or small business during a single calendar year in which the new employees perform qualified services at least 1 in-state location, including jobs performed by persons that are transferred within the company to work at an in-state location from a location based outside the state.
“Marine science technology company,” a business engaged in research, exploration, operations, monitoring, or defense in marine settings. This term shall include contract manufacturers engaged in the production of these products for a marine science technology company.
“Medical device manufacturing company”, a business primarily engaged in manufacturing medical or surgical instruments, surgical appliances or supplies or electromedical, electrotherapeutic or irradiation apparatus. This term shall include contract manufacturers engaged in the production of such products for a medical device manufacturing company or a biotechnology company.
“Part-time employee”, a person who is employed for consideration for less than 35 hours a week and whose salary is subject to withholding as provided in chapter 62B.
“Payment years”, in the case of a biotechnology or medical device manufacturing or marine science technology company or small business that is determined to be eligible for a jobs incentive payment, the 3 calendar years following the application year.
“Qualified services”, for an employee of a biotechnology or medical device manufacturing company, direct production manufacturing services performed that consist primarily of at least 1 of the following services: medicinal and botanical manufacturing, pharmaceutical and preparation manufacturing, in vitro diagnostic substance manufacturing, biological product, except diagnostic, manufacturing, surgical and medical instrument manufacturing, electromedical and electrotherapeutic apparatus manufacturing, surgical appliance and supplies manufacturings and irradiation apparatus manufacturing. These services are as referenced in the federal NAICS Codes for biotechnology manufacturing, numbers 325411-325414, 339112, 314510, 339113 and 334517, respectively or direct manufacturing or professional services performed by an employee of a marine science technology company during a calendar year that consists of research, exploration, operations, monitoring, or defense in a marine setting. For an
“Weighted, average employment”, for a calendar year, the total number of jobs maintained by a biotechnology or medical device manufacturing or marine science technology company in which the employees performed employment services at least 1 in-state location. The number is to be determined by first multiplying each of the individual jobs maintained by the company for that year by the job qualifier fraction for that job and then totaling the number for all of these jobs.
RULED OUT OF ORDER
OTHER 37
MUNICIPAL GAS TAX
Mr. Tarr moved that the bill be amended by inserting, after Section X, the following new Section:-
“SECTION XX. Chapter 64A of the General Laws is hereby amended by inserting, after section 7A, the following section:— ‘Section 7B. The sale of fuel to a city or town which having consumed the same for any municipal purpose shall be exempt from the excise established by this chapter’”.
RULED OUT OF ORDER
OTHER 38
SINGLE SALES FACTOR
Messrs. Tisei, Tarr, Knapik, Hedlund and Ross moved that the bill be amended by inserting, after Section ___, the following new Section:-
“SECTION 1. Chapter 63 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by deleting subsection (c) of section 38 and replacing it with the following new subsection:-
(c) If a corporation, other than a defense corporation as described in subsection (k), a manufacturing corporation as described in subsection (l), or a mutual fund service corporation to the extent of its mutual fund sales as described in subsection (m), has income from business activity which is taxable both within and without this commonwealth, its taxable net income, as determined under the provisions of subsection (a), shall be apportioned to this commonwealth by multiplying said taxable net income by one hundred percent of the sales factor.
SECTION 2. Section 38 of Chapter 63 of the General Laws, as so appearing, is hereby further amended by deleting subsections (d) and (e).
SECTION 3. Section 38 of Chapter 63, as so appearing, is hereby further amended by striking in subsection (f) all words after the phrase “Sales, other than the sales of tangible personal property, are in this commonwealth if:-“ and replacing it with the following:-
Sales, other than the sales of tangible personal property, are in this commonwealth if:-
1. the income-producing activity is performed in this commonwealth; or
2. if the income-producing activity is performed both in and outside this commonwealth, the sales are assigned to the commonwealth on a pro-rata basis to the extent the income-producing activity occurred in the commonwealth.
For the purposes of this subsection: (1) in the case of the licensing of intangible property, the income-producing activity shall be considered to be performed in the commonwealth to the extent that the intangible property is used in the commonwealth; (2) the corporation shall be considered to be taxable in the state of the purchaser if the tangible personal property is delivered or shipped to a purchaser in a foreign country; (3) sales of tangible personal property to the United States government or any agency or instrumentality thereof for purposes of resale to a foreign government or any agency or instrumentality thereof are not sales made in the commonwealth; (4) in the case of the sale, exchange or other disposition of a capital asset, as defined in paragraph (m) of section 1 of chapter 62, used in a taxpayer's trade or business, including a deemed sale or exchange of such asset, "sales'' are measured by the gain from the transaction; and (5) "security'' means any interest or instrument commonly treated as a security as well as other instruments which are customarily sold in the open market or on a recognized exchange, including, but not limited to, transferable shares of a beneficial interest in any corporation or other entity, bonds, debentures, notes, and other evidences of indebtedness, accounts receivable and notes receivable, cash and cash equivalents including foreign currencies, and repurchase and futures contracts.
Notwithstanding the foregoing, mutual fund sales by a mutual fund service corporation as defined in subsection (m), other than the sale of tangible personal property, shall be assigned to this commonwealth to the extent that shareholders of the regulated investment company are domiciled in this commonwealth as follows:
(a) by multiplying the mutual fund service corporation's total dollar amount of sales of such services on behalf of each regulated investment company by a fraction, the numerator of which shall be the average of the number of shares owned by the regulated investment company's shareholders domiciled in this commonwealth at the beginning of and at the end of the regulated investment company's taxable year that ends with or within the mutual fund service corporation's taxable year, and the denominator of which shall be the average of the number of shares owned by the regulated investment company shareholders everywhere at the beginning of and at the end of the regulated investment company's taxable year that ends with or within the mutual fund service corporation's taxable year.
(b) A separate computation shall be made to determine the sale for each regulated investment company, the sum of which shall equal the total sales assigned to the commonwealth.
The commissioner shall promulgate regulations to implement this paragraph.”
OTHER 39
WITHDRAWN
Rejected
OTHER 40
EXPANDED BOTTLE BILL
Mr. Eldridge, Ms. Jehlen and Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION X. Section 321 of Chapter 94 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by striking out the definition for “beverage”, and inserting in place thereof the following definition:—
“Beverage”, flavored and unflavored water, spring water, vitamin water, and other non-carbonated water beverages, soda water or similar carbonated soft drinks; mineral water, and beer and other malt beverages; but shall not include alcoholic beverages other than beer and malt beverages as defined in chapter 138, dairy products, natural fruit juices or wine.
SECTION X. Section 321 of Chapter 94 of the General Laws, as appearing in the 2006 Official Edition is hereby amended by striking out the words “sixteen fluid ounces or more, but less than five gallons”, beginning in line 30, and inserting in place thereof the following the words:- “equal to or greater than four ounces but less than or equal to one hundred and twenty-eight ounces.”
SECTION X. Section 321 of Chapter 94 of the General Laws, as appearing in the 2006 Official Edition is hereby amended by striking the words “eight ounces or more but less than five gallons”, in line 35, and inserting in place thereof the following words:- “equal to or greater than four ounces but less than or equal to one hundred and twenty-eight ounces.”
SECTION X. Section 323 of Chapter 94 of the General Laws as appearing in the 2006 Official Edition is hereby amended by striking out subsection (h) and adding in place thereof the following:- (h) Any bottler or distributor who is subject to the provisions of paragraphs (c), (d) or (e) shall maintain a separate account to be known as the Deposit Transaction Fund. Said fund shall be kept separate from all other revenues and accounts. Each bottler or distributor shall place in said fund the refund value for all non-reusable beverage containers excluding those beverage containers containing flavored and unflavored water, spring water, vitamin water, and other non-carbonated water beverages it sells subject to the provisions of this chapter. Any bottler or distributor who is subject to the provisions of paragraphs (c), (d) or (e) shall also maintain a separate account to be known as the Water and Wastewater Infrastructure Fund. Said fund shall be kept separate from all other revenues and accounts. Each bottler or distributor shall place in said fund the refund value for all non-reusable beverage containers containing flavored and unflavored water, spring water, vitamin water, and other non-carbonated water beverages.
Except as specified in section three hundred and twenty-three D, amounts in such fund may only be expended to pay refund values paid after December thirty-first, nineteen hundred and eighty-nine for returned non-reusable beverage containers pursuant to paragraphs (c), (d) and (e). Amounts in such fund shall not be used to pay the handling fees required by paragraphs (c), (d) and (e). Each such fund shall be maintained by said bottlers and distributors on behalf of consumers who have purchased refundable non-reusable beverage containers and on behalf of the commonwealth; except as specified in section three hundred and twenty-three C, for no purpose are amounts in such fund to be regarded as income of said bottlers or distributors.
SECTION X. Section 323C of Chapter 94 of the General Laws as appearing in the 2006 Official Edition is hereby amended in line 1 after the word “fund” by adding the following:- and Water and Wastewater Infrastructure Fund
SECTION X. Section 323D of Chapter 94 of the General Laws as appearing in the 2006 Official Edition is hereby amended by striking the section in its entirety and replacing it with the following new language:- Section 323D. By the tenth day of each month, each bottler or distributor shall turn over to the commissioner of revenue any deposit amounts deemed to be abandoned at the close of the preceding month, pursuant to section three hundred and twenty-three C. Such amounts shall be paid from the Deposit Transaction Fund and Water and Wastewater Infrastructure Fund respectively. Amounts collected from the Water and Wastewater Infrastructure Fund shall be used by entities that maintain and replace water and wastewater infrastructure. Said funds shall be administered and distributed by the Department of Revenue, Division of Local Services. All other Amounts collected by the commissioner of revenue pursuant to this section shall be deposited in the Clean Environment Fund, established pursuant to section three hundred and twenty-three F.
SECTION X: This act shall take effect on December thirty-first, two thousand and eleven.”
RULED OUT OF ORDER
OTHER 41
TAX FAIRNESS AND SMALL BUSINESS ASSISTANCE
Ms. Chang-Díaz moved that the bill be amended by adding the following section:-
SECTION XX. (A) The definition of "Tangible personal property" in section 1 of chapter 64H of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following sentence:- A transfer of an interest in an aircraft may be considered a transfer of tangible personal property under rules determined by the commissioner. (B) Section 6 of said chapter 64H, as so appearing, is hereby amended by striking out paragraph (v v). (C) Section 7 of chapter 64I of the General Laws, as so appearing, is hereby amended by striking out paragraph (e). (D) The commissioner of revenue shall annually credit any such increased sales tax amounts to line item 7007-0334, the small business technical assistance program. (E) This section shall take effect on August 1, 2010.
ADOPTED
Redraft OTHER 42
Mr. Donnelly moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION ___. Section 7 of chapter 150E of the General Laws, as amended by section 100 of chapter 25 of the acts of 2009, is hereby further amended by adding the following subsection:-
(e) If a collective bargaining agreement between the commonwealth and an employee organization provides for the commonwealth to remove employees from employment in a certain manner, the Commonwealth shall exercise any statutory power to remove such employees according to that agreement.”
Rejected
OTHER 43
ELIMINATE FILM TAX CREDIT
Mr. Montigny moved that the bill be amended by inserting the following new section:-
SECTION ___. Chapter 63 of the acts of 2007 is hereby amended by striking out Section 15 and inserting in place thereof the following section:-
Section 9. This act shall be effective for tax years beginning on or after January 1, 2006 and to December 31 2010.
Redraft OTHER 44
Mr. Montigny moved that the bill be amended by inserting at the end thereof the following new section:-
SECTION_____. Section 5 of Chapter 268A is hereby amended by striking out the words “or elected official, including a former member of the general court,” and adding the following:-
an elected official, including a former member of the general court, the governor, lieutenant governor, secretary of state, state auditor, attorney general, treasurer, or appointed executive branch commissioners and cabinet level secretaries, who acts as legislative agent, as defined in section 39 of chapter 3, for anyone other than the commonwealth or a state agency before the governmental body with which he has been associated, within two years after he leaves that body, office, or position.
RULED OUT OF ORDER
OTHER 45
HISTORIC TAX CREDITS
Mr. Montigny moved that the bill be amended by inserting at the end thereof the following new Sections:-
SECTION____. Paragraph (b)(1) of sections 22 of Chapter 141 of the Acts of 2003 is hereby amended by striking out the words “an amount not to exceed $10,000,000” and inserting place the following words:- “an amount deemed necessary to fund qualified projects pursuant to 830 CMR 63.38R.1”.
SECTION_____. Paragraph (b)(1) of sections 24 of Chapter 141 of the Acts of 2003 is hereby amended by striking out the words “an amount not to exceed $10,000,000” and inserting place the following words:- “an amount deemed necessary to fund qualified projects pursuant to 830 CMR 63.38R.1 ”.
SECTION ______. Not less than $10,000,000 shall be credited to cities with more than 40,000 inhabitants where: (1) the unemployment rate is at least 1.5 per cent higher than the statewide average; or (2) the median income of the city is 80% or less of the state median income.
Rejected
OTHER 46
PUBLIC CHARITIES
Mr. Montigny moved that the bill be amended by inserting at the end thereof the following new Sections:-
SECTION_____. Chapter 180 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by:
(a) inserting after section 29 the following sections:-
“Section 30. Executive Compensation Caps
Any public charity with annual gross revenues in excess of $1,000,000.00 are subject to the following provisions: (a) no officer, director, trustee or senior manager shall receive annual compensation in excess of $500,000.00; (b) compensation, as defined by this Section, includes salary, bonus payments, incentive payments, deferred compensation, severance payments, below market rate loans, and the lease or rental of any vehicle.
Section 31. Waiver Hearing
Any public charity as defined in Section 30 of this chapter seeking to compensate an officer, director, trustee, or senior manager in excess of the executive compensation cap as defined in Section 30 of this chapter shall be entitled to a public hearing before the a commission comprised of the secretary of the commonwealth, inspector general and attorney general (“Commission”).
Any public charity seeking said waiver shall comply with the following requirements (a) request a hearing in writing to the Commission indicating good cause for any deviation from the limits set forth in Section 30; (b) such hearing shall be conducted before the Commission within six months of receipt of a written request by a public charity; (c) the board of the public charity shall be responsible for the compensation of an independent auditor. The Auditor of the Commonwealth shall certify the independent auditor’s professional competence; certify that the independent auditor has no material financial interest in any entity doing significant business with the public charity; and that the independent auditor has not engaged in any related party transactions within the three years preceding appointment. The Auditor of the Commonwealth shall provide written confirmation to the Commission that these requirements have been satisfied.
The independent auditor shall provide a written report to the Commission seven days prior to any hearing conducted pursuant to this Section.
The Commission shall review and consider the independent auditor’s report at the waiver hearing. The public charity and members of the general public shall be permitted to present additional evidence in support or opposition to such a waiver; all audit documents and any additional evidence submitted at a waiver hearing shall be deemed public records subject to section ten of chapter sixty-six of the general laws.
At the close of the waiver hearing, the Commission shall weigh all evidence presented, the charitable purpose of the public charity, and the public interest of the Commonwealth.
Final determination as to whether a waiver shall be granted shall rest with the Commission who shall make said determination in writing within thirty days of the waiver hearing. Such a waiver shall be granted only if deemed in the public interest of the Commonwealth. If a waiver is granted, it shall be valid only for a period of two years from the date of the decision of the Secretary of the Commonwealth.
Section 32. Penalties
Any public charity found in violation of Section 30 of this chapter, and having failed to obtain a waiver pursuant to Sections 31 of this chapter, shall lose its status as a public charity as it is organized and operates under the general laws.
SECTION_____. Section 8A of chapter 12 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by:
(a) striking out, in lines 1 and 2, the words “sections B to eight M” and inserting in place thereof the following words:- “sections eight B to eight Q”.
(b) inserting a new paragraph at the end of the section:-
“Related party” shall have the same meaning as the term “disqualified person” under section 4958 of the Internal Revenue Code and the treasury regulations promulgated thereunder.”
SECTION_____. Section 8E of chapter 12 of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by:
(a) striking out the word “corporations” in the title and inserting in place thereof the following word:- “organizations”.
(b) striking out the phrase “filing of information” in the title and inserting in place thereof the following word:- “registration”.
(c) striking out, in line 21, the word “hundred” and inserting in place thereof the following word:- “thousand”.
SECTION_____. Section 8F of chapter 12 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by:
(a) striking out, in line 1, the word “every” and inserting in place thereof the following word:- “any”.
(b) inserting after the words “public charity”, in line 2, the following words:- “subject to the registration requirement of section eight E”.
(c) striking out, in line 5, the words “such financial” and inserting in place thereof the following words:- “the information required herein and such additional financial, governance,”.
(d) inserting after the words “covered by its report”, in line 14, the following words:- “or held more than five million dollars in net assets at the close of its fiscal year”.
(e) striking out, in line 18, the word “and” and inserting in place thereof the following words:- “(GAAP) and nonprofit financial”.
(f) inserting after the fourth sentence of the second paragraph, the following sentence:-
“For any non-audit services performed by the firm conducting the audit or review, the firm and its individual accountants and auditors shall adhere to the standards for auditor independence set forth in the latest revision of the Government Auditing Standards, issued by the Comptroller General of the United States (the Yellow Book).”
(g) inserting after the second paragraph the following paragraphs:-
“The annual reports for any public charity which received more than one hundred thousand dollars but not more than five hundred thousand dollars in gross support and revenue during the fiscal year covered by its report shall be signed by the chair, president or principal officer of the governing board and by the chief executive officer, executive director or the most senior employee in the public charity. Where there are no employees of the organization, the annual report shall be signed by the chair, president or principal officer of the governing board and by the treasurer or board member or trustee acting as chief financial officer of the public charity. The individuals who sign the annual report shall each verify under oath as to the board’s review and acceptance of such report.
The annual reports for any public charity which is required to submit audited financial statements and received more than five hundred thousand dollars in gross support and revenue during its fiscal year or held more than five million dollars in net assets at the close of its fiscal year shall be signed by the chair, president or principal officer of the governing board and by the chief executive officer, executive director or the most senior employee in the public charity. Where an organization has no employees, the annual report shall be signed by the chair, president, principal officer of the governing board and by the treasurer or board member or trustee acting as chief financial officer of the public charity. The individuals who sign the annual report shall each verify under oath as to the board’s review and acceptance of such report and of the audit required pursuant to this section.
Nothing contained in this section shall be construed as creating a private right of action against any signing officer, board member, director, trustee or audit committee member based upon a certification made pursuant to this section, provided that this paragraph shall not preclude any private right of action which would exist regardless of such certification.”
(h) striking out the first sentence of the third paragraph.
(i) striking out the word “hundred”, in line 53, and inserting in place thereof the following word:- “thousand”.
(j) adding after the fifth paragraph the following new paragraph:-
“The director may, by regulation, establish fees for public charities that fail to file in a timely manner.”
SECTION______. Chapter 12 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by:
(a) inserting after section eight N the following sections:-
Section 8O. Whistleblower complaints
Any public charity, with the exception of charities with no paid employees, required to file an annual report pursuant to section eight F shall comply with the requirements of this section.
A public charity shall not retaliate against any employee of the public charity who has filed a complaint with the governing board, directors or trustees, the attorney general or any other government agency pertaining to the following: (a) dissipation of the charity’s assets; (b) the mishandling or misuse of restricted funds; (c) related party transactions; (d) compliance with state or federal reporting requirements; (e) overriding or circumventing of the charity’s internal controls; (f) private inurement; and (g) fraud.
All records pertaining to any complaint that falls under this section and its resolution shall be retained by the public charity for four years from the date the complaint was filed and shall also be made available to the attorney general upon request of the attorney general. These documents shall not constitute public records subject to section eight M or section ten of chapter sixty-six of the general laws.
If a public charity or the responsible officer or agent willfully retaliates against an employee for a complaint that falls under this section, the attorney general, in addition to any other statutory or common law remedies, may seek:
(a) compensation for the employee;
(b) back pay for the employee; or
(c) any appropriate order prohibiting the reoccurrence of the unlawful conduct.
Section 8P. Audit committee policies and procedures
Any public charity, with the exception of testamentary or inter vivos trusts, required to file an annual report pursuant to section eight F shall comply with the requirements of this section.
If a public charity is required to file an audit with its annual report pursuant to section eight F, the trustees or governing board shall appoint an audit committee of not fewer than three persons. The audit committee may include persons who are not members of the board so long as the majority of the audit committee is made up of members of the board, but the members of the audit committee shall not include any employees of the public charity. Members of the audit committee may not receive any compensation from the organization in excess of the standard compensation, if any, received by all trustees or members of the board in exchange for their service as trustees or as members of the board. No member of the audit committee shall have any material financial interest in any entity doing significant business with the public charity, nor have engaged in any related party transactions within the three years preceding appointment to the audit committee. The board may designate its finance committee or other permanent committee of the board to perform the audit committee function, so long as it is in compliance with all of the audit committee membership requirements of this paragraph. If a charitable corporation that is required to have an audit committee is under the control of another charitable corporation, the controlled organization’s audit committee may be the audit committee of the controlling corporation, so long as that audit committee complies with all of the requirements of this section.
Subject to the supervision of the board, the audit committee, or other such committee functioning as the audit committee, shall be responsible for making recommendations to the board regarding: (a) the selection, retention and termination of an independent auditor; (b) the compensation of the auditor; (c) measures to ensure that the internal controls are documented by management and evaluated as part of the audit; (d) the process by which the audit committee shall review the audit and the management letter, if any, with the auditor and work with the auditor and management of the organization to resolve or recommend resolution to the board of any issues of concern arising from the audit or the management letter; and (e) measures to ensure that any non-audit services provided by the auditing firm conform with the standards of independence required in section eight F. Prior to the board’s consideration of and action on the independent auditor’s report, the audit committee shall report to the board on the results of the audit.
Section 8Q: Related party contracts, transactions and compensation
In the administration and operation of any public charity, the following acts shall be prohibited: (a) engaging in any act that the Internal Revenue Service determines constitutes an “excess benefit transaction” under section 4958 of the Internal Revenue Code; and (b) engaging in any act that would constitute an “excess benefit transaction” under the standards of section 4958 of the Internal Revenue Code.
The documentation required by 26 C.F.R. section 53.4958-6(a)(3) shall be maintained for at least four years after the transaction was approved and shall be made available to the attorney general upon request of the attorney general. These documents shall not constitute public records subject to section eight M or section ten of chapter sixty-six of the general laws.
If the attorney general determines that any contract, compensation arrangement or transaction is an excess benefit under this section or constitutes “self-dealing” under chapter sixty-eight A, section (1)(a), the attorney general may, in addition to any other remedies available under statutory or common law, bring an action in superior court to: (a) impose a fine equal to the value of what the Internal Revenue Code permits as a fine if the contract, compensation agreement or transaction was an Internal Revenue Code sanctioned transaction; (b) recover restitution from the related party; and/or (c) obtain any other appropriate legal or equitable relief in the public interest, including removal of trustees, directors or officers.
References to the Internal Revenue Code and the regulations promulgated thereunder in this section and in section eight A shall mean the United States Internal Revenue Code of 1986, as amended, and the regulations promulgated thereunder as such are in effect on the effective date of this section.
If said Internal Revenue Code or said regulations are amended after the effective date of this section, then, unless the director shall determine otherwise, by regulation, said references shall mean the Internal Revenue Code and regulations as so amended.
The director may exempt certain de minimis contracts, transactions or compensation from the requirements of this section if the director determines that such exemptions are in the public interest.”
SECTION _____. Chapter 12 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by:
(a) striking out in section eight B, in line 4, the words “section eight to eight M, inclusive” and inserting in place thereof the following words:- “A section eight to eight Q, inclusive”.
(b) striking out in section eight G, in line 3, the words “sections eight to eight M, inclusive” and inserting in place thereof the following words:- “sections eight to eight Q, inclusive”.
(c) striking out in section eight J, in line 3, the words “sections eight to eight M, inclusive” and inserting in place thereof the following words:- “sections eight to eight Q, inclusive”.
(d) striking out in section eight M, in line 3, the words “sections eight to eight M, inclusive” and inserting in place thereof the following words:- “sections eight to eight Q, inclusive”.
(e) striking out in section 8N, in lines 2 and 3, the words “sections eight through eight M” and inserting in place thereof the following words:- “sections eight through eight Q”.
ADOPTED
RC 251 [38 to 0]
Redraft OTHER 47
DISCLOSURE OF CORPORATE POLITICAL EXPENDITURES
Mr. Eldridge moved that the bill be amended by inserting, after Section ____, the following new Section:-
“SECTION_______. Chapter 55 of the General Laws appearing in the Official Edition as most recently amended by Chapter 28 of the Acts of 2009 be further amended by the insertion of a new section as follows:
18G An independent expenditure or electioneering communication which is transmitted through paid radio, television or internet advertising shall include a statement disclosing the identity of the individual, corporation, group or association paying for the advertisement. If the independent expenditure or electioneering communication is a radio or television advertisement, the advertisement shall include a statement by the individual paying for the advertisement in which the person acknowledges that he or she paid for the message, and shall identify the person’s city or town of residence. If the radio or television advertisement is paid for by a corporation, group or association, the following statement shall be made by the chief executive officer of the corporation or the chairman or principal officer of the group or association: “I am _________________ (name) the ______________________ (office held) of _____________________ (name of corporation, group or association) and ______________ (name of corporation, group or association) approves and paid for this message.” Such statements in television advertisements shall be conveyed by an unobscured, full-screen view of the person making the statement. If an independent expenditure or electioneering communication is transmitted through internet advertising, the statement shall appear in a clearly readable manner with a reasonable degree of color contrast between the background and the printed statement.
Violation of any provision of this section shall be punished by imprisonment for not more than one year, or by a fine of not more than ten thousand dollars, or both.”
Strengthening Reporting
Mr. Tarr moves to further amend the amendment by inserting after the words “principal officer of the group or association” the words: “the chief executive or business manager of a labor union”
OTHER 48
EMPLOYEE CALENDAR REFORM INITIATIVE
Messrs. Knapik, Tisei, Tarr, Hedlund, and Ross moved that the bill be amended by inserting the following new section:-
Section X: Clause 18 of section 7 of chapter 4 of the General Laws is hereby amended by striking out the following:-
“Legal holiday' shall also include, with respect to Suffolk county only, March seventeenth and June seventeenth, or the day following when said days occur on Sunday; provided, however, that the words "legal holiday'' as used in section forty-five of chapter one hundred and forty-nine shall not include March seventeenth, or the day following when said day occurs on Sunday.”
Redraft FURTHER OTHER 48.1
Employee Calendar Reform Initiative II
Mr. Rosenberg moves to amend the pending amendment No. 48 (by Mssrs. Knapik, Tisei, Tarr, Hedlund, and Ross) by striking out the text and inserting in place the following the following text:-
SECTION 1. Clause Eighteenth of section 7 of chapter 4 of the General Laws, as appearing in the 2008 official edition, is hereby amended, in lines 87 through 92, by striking out the following:-
“Legal holiday” shall also include, with respect to Suffolk county only, March seventeenth and June seventeenth, or the day following when said days occur on Sunday; provided, however, that the words “legal holiday” as used in section forty-five of chapter one hundred and forty-nine shall not include March seventeenth, or the day following when said day occurs on Sunday.
SECTION 2. Chapter 136 is hereby amended by striking out section 12, as so appearing, and inserting in place thereof the following new sections:-
“Section 12. The public offices shall be closed on all legal holidays.
Section 12A. The municipal offices of any city operating under a Plan D or Plan E charter, by the affirmative vote of a majority of its city council or any other city, by a majority vote at an annual or special town meeting, shall be closed on March seventeenth and June seventeenth or the day following when either of said days occurs on a Sunday.”
SECTION 3. Section 13 of chapter 136 is hereby amended by striking out the first paragraph and inserting in place thereof the following paragraph:-
“The provisions of sections five to eleven, inclusive, shall, except as provided in section fourteen, apply to all legal holidays, except January first, the third Monday in January, the third Monday in February, the third Monday in April, May twentieth, the second Monday in October after the hour of twelve noon, and November eleventh after one o’clock post meridian, or on the day following when any of said days occur on Sunday.”
SECTION 4.
Notwithstanding any general or special law to the contrary, the Massachusetts Historical Commission shall set up and maintain a display at an appropriate location such as the State House, Bunker Hill, or the State Archives designed to inform and educate citizens and visitors on the historical importance of the Battle of Bunker Hill and the British evacuation of Boston; provided further, that the Commission shall hold, on or around June seventeenth and March seventeenth of each year, educational seminars or other public events at appropriate locations designed to publicize and educate citizens and visitors on the historical importance of the Battle of Bunker Hill and the British evacuation of Boston on the seventeenth day of March respectively.
And by adding at the end the following new paragraph:-
“The elimination of clause 18 of section 7 of chapter 4 shall in no way affect the terms of any public employee collective bargaining agreement to which the holidays may be part of the negotiated terms of employment.”
RULED OUT OF ORDER
OTHER 49
SALES TAX ROLLBACK
Messrs. Tisei, Tarr, Knapik, Hedlund, Ross and Ms. Fargo and Mr. Baddour moved that the bill be amended by inserting, after Section ___, the following new Section:-
“SECTION X. Section 2 of chapter 64H of the General Laws, as amended by section 53 of chapter 27 of the acts of 2009, is hereby amended by striking out, in line 3, the figure “6.25 per cent” and inserting in place thereof the following words: - “five percent”.”
OTHER 50
STATE AID TO PUBLIC LIBRARIES
Ms. Chang-Díaz moved that the bill be amended, in section 2, in item 7000-9501, by striking out the figure “$6,823,657” and inserting in place thereof the figure “$7,107,657.”
ADOPTED
OTHER 52
PUBLIC BENEFITS RESTRICTIONS
Messrs. Tisei, Tarr, Knapik, Hedlund and Ross moved that the bill be amended by inserting, after Section ___, the following new Section:-
“SECTION__. The General Laws, as appearing in the 2006 Official Edition, are hereby amended by inserting after chapter 117A the following new chapter:--
Chapter 117B
Restrictions on Public Benefits
Section 1. Definitions. As used in this chapter the following terms shall have the following meanings unless the context clearly requires otherwise:- “Emergency Medical Condition,” the same meaning as provided in section 1396b (v) (3) of Title 42 of the United States Code. “Federal Public Benefits,” the same meaning as provided in section 1611 of Title 8 of the United States Code. “State Public Benefits,” the same meaning as provided in section 1621 of Title 8 of the United States Code.
Section 2. (a) Except as otherwise provided in subsection (3) of this section or where exempted by federal law, on and after January 1, 2011, each agency or political subdivision of the commonwealth shall verify the lawful presence in the United States of every natural person eighteen years of age or older who applies for state public benefits or for federal public benefits which are for the benefit of the applicant.
(b) This section shall be enforced without regard to race, religion, gender, ethnicity, or national origin.
(c) Verification of lawful presences in the United States shall not be required: For any purpose for which lawful presence in the United States is not required by law, ordinance, or rule; For obtaining health care items and services that are necessary for the treatment of an emergency medical condition of the person involved and are not related to an organ transplant procedure; For short-term, non-cash, in-kind emergency disaster relief; For public health assistance for immunization with respect to diseases and for testing and treatment of symptoms of communicable diseases; For programs, services, or assistance, such as soup kitchens, crisis counseling and intervention, and short-term shelter specified by Federal laws or regulations that: Deliver in-kind services at the community level, including services through public or private nonprofit agencies; Do not condition the provision of assistance, the amount of assistance provided, or the cost of assistance provided on the individual recipient’s income or resources; and Are necessary for the protection of life or safety or; For parental care.
(d) An agency or a political subdivision shall verify the lawful presence in the United States of each applicant eighteen years of age or older for federal public benefits or state public benefits by requiring the applicant to:
(1) Produce: A valid Massachusetts driver license or a Massachusetts identification card, issued pursuant to section 8 of chapter 90 of the General Laws, and 540 Code of Massachusetts Regulation (CMR) 2.06 (3) (b); A United States military card or military dependent’s identification card; or A United States Coast Guard Merchant Mariner card; or A Native American tribal document.
(2) If such documentation as required in subparagraph (1) of subsection (d) of this section cannot be lawfully produced, execute a notarized affidavit stating: That he or she is a United States citizen or legal permanent resident; or That he or she is otherwise lawfully present in the United States pursuant to federal law.
(e) Notwithstanding the requirements of subparagraph (1) of subsection (d) of this section, the Commissioner of the Department of Revenue may issue emergency rule, to be effective until July 1, 2010, providing for additional forms of identification or a waiver process to ensure that an individual seeking benefits pursuant to this section proves lawful presence in the United States. This subsection and all emergency rules authorized hereunder shall cease to be effective as of July 1, 2010.
(f) A person who knowingly makes a false, fictitious, or fraudulent statement or representation in an affidavit executed pursuant to subsection (4) of this section shall pay a fine of not less than $1,000 and not more than $5,000, or shall be sentenced to serve not less than 6 months nor more than 1 year in the House of Corrections. Each time that a person receives a public benefit based upon such a statement or representation they make shall constitute a separate violation of this section.
(g) (1) For an applicant who has executed an affidavit stating that he or she is an alien lawfully present in the United States, verification of lawful presence for federal public benefits or state or local public benefits shall be made through the Federal Systematic Alien Verification for Entitlement program, referred to in this section as the “SAVE program”, operated by the United States Department of Homeland Security. Until such verification of lawful presence is made, the affidavit may be presumed to be proof of lawful presence for purposes of this section. (2) The secretary of each executive office of the commonwealth shall promulgate regulations to ensure that each agency or political subdivision has access to the SAVE program by way of the executive office under which it is organized. Each executive office shall be responsible for the verification through the SAVE program of all its sub agencies. Each executive office shall enter into a memorandum of understanding or any other requirement pursuant to the SAFE program in order to streamline the verification process. Each executive office shall keep account of all applications submitted through its subdivisions and transfer back to its subdivisions any costs on an annual basis.
(h) Agencies or political subdivisions of the commonwealth may adopt variations of the requirements of paragraph (b) of subsection (4) of this section to improve efficiency or reduce delay in the verification process or to provide for adjudication of unique individuals circumstances in which the verification procedures in the section would impose unusual hardship on a legal resident of the commonwealth; provided, that the variations shall be no less stringent than the requirements of this section, including provisions to timely execute notarized affidavits.
(i) It shall be unlawful for an agency or political subdivision of the commonwealth to provide a federal public benefit or state or local public benefit in violation of this section. Each agency or department that administers a program that provides state of local public benefits shall provide an annual report with respect to its compliance with this section to the auditor and to the House and Senate chairs of the joint committee on state administration and regulatory oversight.
(j) Errors and significant delays by the SAVE program shall be reported to the United States Department of Homeland Security which monitors the SAVE program and its verification application errors and significant delays and report yearly on such errors and delays, to ensure that the application of the SAVE program is not wrongfully denying benefits to legal residents of the State.
SECTION 3. If any provision of this act or the application thereof to any person or circumstance is held by any court to be unconstitutional or otherwise invalid, such invalidity shall not affect other provisions or applications of this act that can be given effect without the invalid provision or application, and to this end the provisions of the section are declared to be severable.”
ADOPTED
RC 252 [32 to 6]
OTHER 52.1
Public Benefits Restrictions
Mr. Panagiotakos moves to amend the pending amendment (No. 52 by Mssrs. Tisei, Tarr, Knapik, Hedlund and Ross by striking out the text and inserting in place the following text:-
SECTION 154A. Notwithstanding any general or special law to the contrary and to prevent fraud and misuse of unemployment benefits, the division of unemployment assistance shall:
- maintain interagency agreements with the United States Social Security Administration to verify all claimant’s demographics and the United States Department of Homeland Security Citizenship and Immigration Service to verify a noncitizen claimant’s work authorization;
- determine citizenship during new claim filings;
- require noncitizen claimants to provide their alien registration number; provided, however, that the department of unemployment assistance shall verify that claimant information and alien registration number with the United States Department of Homeland Security Citizenship and Immigration Service;
- require noncitizen claimants who cannot provide an alien registration number during the new claim process to send copies of any official documents they have that authorize them to work in the United States to the unemployment insurance program integrity department;
- issue no payment after the first payment until the claim has been verified by the secondary verification process and the issue is approved for a claim from a monetarily eligible noncitizen that could not be verified by the above processes;
- institute a secondary verification process, using unemployment insurance program integrity department staff to review the documents and transmit pertinent information from the documents for verification with the Department of Homeland Security Citizenship and Immigration Service;
- flag expiration dates of work authorizations or in the unemployment insurance system if such dates exist; and
- report annually to the senate and house committees on ways and means and the executive office for administration and finance the amount of money recovered by the division from those who received benefits fraudulently as well as the numbers of recipients who were issued partial or lifetime disqualifications.
SECTION 154B. Notwithstanding any general or special law to the contrary and to prevent fraud and misuse of public assistance benefits, the department of transitional assistance shall:
(1) consistent with federal and state law, require all applicants for benefits to provide verification of citizenship or their legal alien status; provided, however, that noncitizens shall be required to provide documentation from the United States Department of Homeland Security Citizenship and Immigration Services for verification purposes; provided further, that if such documentation is not available or is questionable, the department shall use the federal SAVE system to verify their legal alien status and determine whether they are qualified aliens for benefit eligibility purposes;
(2) implement data matching with the department of revenue, the department of children and families, the division of unemployment assistance and any other relevant agencies to verify financial and categorical eligibility criteria;
(3) cooperate fully with the food and nutrition service of the United States Department of Agriculture in pursuing and prosecuting vendor fraud;
(4) refer all credible reports of fraud received from its fraud hotline or any other source to the bureau of special investigations for investigation;
(5) pursue, to the fullest extent possible, administrative disqualification penalties for instances of Supplemental Nutrition Assistance Program and cash assistance fraud; and
(6) report annually to the senate and house committees on ways and means and the executive office for administration and finance the amount of money recovered by the division from those who received benefits fraudulently and the number of recipients who were issued partial or lifetime disqualifications.”
SECTION 154C. The state auditor shall conduct a study of the costs to the commonwealth of implementing section 154A, 154B and this section and any new cost savings likely to accrue to the commonwealth as a result of that implementation. The study shall include, but not be limited to, consideration of the impact of similar legislation in Colorado and the 2007 adoption of additional status verification requirements in the commonwealth for Medicaid services, as well as a distributional analysis showing the impact of implementation on taxpayers of varying income levels. A report on the results of study shall be submitted to the house and senate committees on ways and means not later than December 31, 2010.
REDRAFT OTHER 53
CORRECTIVE AMENDMENT
Mr. Panagiotakos moved that the bill be amended, in section 2, in item 0340-0100, by inserting after the figure “$37,500” the following words:- “; provided further, that funds may be expended for youth violence prevention initiatives”; and
in said section 2, in said item 0340-0100, by striking out the figure “$15,188,357” and inserting in place thereof the following figure:- “$15,288,357” ; and
in said section 2, by striking out item 0339-1003 and inserting in place thereof the following item:-
“0339-1003 For the operation of the office of community corrections, including the costs of personnel; provided, that funds shall be expended for the costs of intensive supervision and community corrections programs; provided further, that the programs shall include, but not be limited to, tracking, community service, educational assistance, drug and alcohol testing and treatment, curfew enforcement, home confinement, day reporting, means-tested fines, restitution and community incapacitation or restraint; provided further, that the number of placements in the programs shall not exceed a daily average goal of 5,000 intensively-supervised probationers; provided further, that funds from this item shall be expended to cover the costs of the programs that are undertaken and administered by court probation offices and county sheriffs’ offices; provided further, that funds shall be expended to such programs in each county in fiscal year 2011; provided further, that the executive director of the office of community corrections shall enter into interagency service agreements and memoranda of understanding with the probation offices and sheriffs’ offices for the provision of such programs, including the contracting for detention space for probationers arrested for violating probation and awaiting court action and detention space for probationers who have been ordered by the trial court to be supervised at a higher level of restraint; provided further, that such agreements and memoranda shall be entered into at the direction of the executive director; provided further, that the executive director shall submit a spending and management plan for the programs to the house and senate committees on ways and means not later than January 31, 2011; provided further, that the plan shall include the projected number of probationers to be served by each program and a description of the oversight and services provided to the probationers; and provided further, that funds shall be expended to operate the community corrections facilities that ceased operations on November 1, 2009, at their existing locations for the full fiscal year ….$24,005,668”; and
in said section 2, in item 0526-0100, by striking out the figure “$700,000” and inserting in place thereof the following figure:- “$750,000”; and
Iin said section 2, in item 1108-5200, by striking out the words, “; provided further, that the commonwealth’s share of the group insurance premiums for active employees upon retirement shall be 85 per cent”; and
in said section 2, in item 1410-0010, by inserting after “memorials” the following words:- “; provided further, the secretary of veterans’ services shall submit a report to the joint committee on veterans and federal affairs and the house and senate committees on ways and means not later than December 1, 2010, on the effectiveness and efficiency of creating a program of behavioral health career development for returning veterans under a federal yellow ribbon scholarship entitled “Train Vets To Treat Vets” in conjunction with the Massachusetts School of Professional Psychology.”; and
in said section 2, in said item 1410-0010, by striking out the figure “$2,133,506” and inserting in place thereof the following figure:- “$2,158,506”; and
in said section 2, by striking out in item 1599-4704 and inserting in place thereof the following item:-
“1599-4704 For a reserve for certain payments associated with the costs of chapter 61 of the acts of 2009; provided, that any spending from this account shall be used solely for costs associated with the annual operations of the transferred sheriffs’ departments and not for capital projects; provided further, that funds shall be expended for transferred sheriffs’ existing obligations for payments in lieu of taxes; provided further, that the secretary of administration and finance shall file a report with the house and senate committees on ways and means not less than 30 days prior to the transfer of any funds from this reserve to an appropriation of a transferred sheriff; provided further, that this report shall include the requesting department, the amount requested by that department, the amount decided to be transferred to the requesting department and the planned use of the requested funds, specifying the object classes into which the funds will be transferred; and provided further, that any funds transferred under this item shall not be subject to section 29 of chapter 29………………………. $10,300,000 “; and
in said section 2, in item 2000-0100, by adding the following words:- “provided, that the executive office shall engage in a program of collaborative research with academic institutions that apply satellite and other technologies in an innovative manner to an existing methodological model previously used in other fisheries to assess the biomass of groundfish in the region managed by the New England Fishery Management Council; provided further, that the executive office shall execute a memorandum of agreement with any such academic institution not later than 30 days after the effective date of this act; and provided further, that the memorandum shall require the timely production of information for use in the fisheries management process.”; and
in said section 2, in said item 2000-0100, by striking out the figure “$5,986,178” and inserting in place thereof the following figure:- “$6,136,178”; and
in said section 2, in item 4000-0500, by adding the following words:-
“; and provided further, that in fiscal year 2011, the executive office shall include chiropractic care as a covered service in the MassHealth essential program”; and
in said section 2, by inserting after item 4120-4000 the following item
“4120-4001 For the housing registry for the disabled.............................. $80,000”; and
in said section 2, in item 4513-1020, by striking out, in line 21, the words “or parent fees”; and
in said section 2, in item 4530-9000, by striking out the figure “2,148,327” and inserting in place thereof the following figure:- “2,448,327”; and
in said section 2, in item 4800-0015, by striking out the words “, the number of kinship guardianship subsidies that it provided for the calendar quarters ending on March 31, 2011 and June 30, 2011”; and
in said section 2, in item 5930-1000, by striking out, in lines 23 to 30, the words “any state intermittent care facility for the mentally retarded for the purpose of closing said state facilities unless actions are consistent with the Community Services Expansion and Facilities Restructuring Plan; provided further, language in this item shall not preclude an individual from exercising his rights to transfer to a community-based residential placement either state or vendor operated; provided further, that the secretary for health and human services shall update the house and senate committees on ways and means annually on the Community Services Expansion and Facilities Restructuring Plan not later than the first Monday in April;” and inserting in place thereof the following words:- “the Glavin Regional Center, the Monson Development Center and the Templeton Development Center, including intensive individual supports, for the purpose of closing those state institutions until a study of such reductions or closings by the secretary of administration and finance shall be completed and the general court shall have approved by law any such reductions or closings; provided further, that the study shall examine the costs and benefits of maintaining the institutions and shall identify alternative methods of providing the services currently provided by those institutions; provided further, that the study shall identify the number and names of all private non-profit vendors who contract with the department to provide direct care in the community, the amount of state and federal resources paid to those vendors in fiscal years 2008, 2009 and 2010 and the amount of clients served by these private non-profit vendors in each of those fiscal years; provided further, that nothing in this item shall preclude an individual from exercising his rights to transfer to a community-based residential placement either state or vendor operated; provided further, that the secretary shall report its findings in and its recommendations to the house and senate committees on ways and means not later than January 1, 2011; provided further, that the department shall not close the Fernald Development Center until a report is submitted to the house and senate committees on ways and means detailing the prospective costs and benefits of maintaining the facility”; and
in said section 2, in item 7002-0014, by striking out the words “office of trade” and inserting in place thereof the following words:- “Massachusetts international trade office”; and
in said section 2, in item 7003-0702, by adding the following:- “; provided, that funds may be expended for education, career development and employment service programs operated by the Urban League of Eastern Massachusetts”; and
in said section 2, in item 7061-9634, by striking out the figure $100,000 and inserting in place thereof the following figure:- “$250,000”; and
in said section 2, in item 9110-1455, by striking out the figure “$31,542,765” and inserting in place thereof the following figure:- “$35,542,765”; and
in said section 2, in item 9110-1660, by striking out the figure”$1,544,214” and inserting in place thereof the following figure:- “$1,644,214”; and
in section 2B, in item 2000-1701, by striking out the figure “$4,090,625” and inserting in place thereof the following figure:- “$4,502,616”; and
in said section 2B, in item 4000-1701, by striking out the figure “$15,014,486” and inserting in place thereof the following figure:- “$31,152,563”; and
in said section 2B, in item 7002-0018, by striking out the figure “$3,531,964” and inserting in place thereof the following figure:- “$3,649,696”; and
in said section 2B, in item 7002-0171, by striking out the figure “$17,137,263” and inserting in place thereof the following figure:- “$17,708,505”; and
in said section 2B, in item 7009-1701, by striking out the figure “$1,778,203” and inserting in place thereof the following figure:- “$1,837,477”; and
in said section 2B, in item 8000-1701, by striking out the figure “$11,085,153” and inserting in place thereof the following figure:- “$11,454,657”; and
in section 2D, in item 4120-0608, by striking out the figure “$120,000” and inserting in place thereof the following figure:- “$250,000”; and
in said section 2D, by inserting after item 4120-0760, the following item:-
“4120-0761 For the purposes of a federally funded grant entitled, Centers for Independent Living Recovery Act FY11 Spending and State Independent Living Services, Recovery Act FY11 Spending . . . . . . . . . . . . . . . . . . . . . . . . . . .$1,200,000”; and
in section 2E, in item 1595-6370, by striking out the words “Massachusetts Bay Transportation Authority” and inserting in place thereof the following words:- “regional transit authorities organized under chapter 161B of the General Laws or predecessor statutes”; and
in section 8A, in section 19½ of chapter 15A of the General Laws, in the first paragraph, by striking out the words “, excluding community colleges,”; and
by inserting after section 11 the following section:-
“SECTION 11A. Section 4C of chapter 21A of the General Laws, as so appearing, is hereby amended by striking out, in line 59, the figure “8” and inserting in place thereof the following figure:- 9.”; and
by striking out section 22 and inserting in place thereof the following section:-
“SECTION 22. Said chapter 29 is hereby further 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 Commonwealth Substance Abuse Treatment and Prevention Fund. The fund shall be credited with all sales tax revenues collected from the sale of alcoholic beverages under chapter 64H which are not part of the dedicated sales tax revenue amount described in section 35T or section 35BB of chapter 10. Amounts credited to the fund shall be expended, subject to appropriation, to support substance abuse treatment and prevention services.” and
in section 23, by striking out, in line 16, the word “from” and inserting in place thereof the following word:- “to”; and
in section 35, by striking out, in line 5, the words “shall mean” and inserting in place thereof the following words:- “shall include, but not be limited to,”; and
in section 37, by striking out, in lines 2 and 4, the term “(hh)” and inserting in place thereof the following term:- “(ff)”; and
by inserting after section 47 the following 3 sections:-
“SECTION 47A . Chapter 117A of the General Laws is hereby amended by striking out sections 9 and 10, as appearing in the 2008 Official Edition, and inserting in place thereof the following 2 sections:-
Section 9. The department shall provide for the decent final disposition of all deceased persons who are at the time of death recipients of aid or assistance under this chapter, all deceased persons who, although without means of support at the time of death, did not apply for such aid or assistance and all unknown persons found dead. The expense thereof may be recovered of their kindred, if any, chargeable by law for their support in the manner provided in this chapter and if the expense of the funeral and final disposition is not paid by the kindred, an amount not exceeding $1,100 shall be paid by the commonwealth to the funeral establishment; provided however, that the commonwealth shall have the right of reimbursement from whatever resources may exist in the estate of the deceased person.
Section 10. In case of the decease of a poor and indigent person, the commonwealth shall pay toward the expense of the funeral and final disposition of such person a sum not exceeding $1,100 to the funeral establishment; provided, however, that the commonwealth shall have the right of reimbursement from whatever resources may exist in the estate of the deceased person.
SECTION 47B. Section 2 of chapter 118 of the General Laws, as so appearing, is hereby amended by striking out the third paragraph and inserting place thereof the following paragraph:-
The department may pay a sum not exceeding $1,100 toward the funeral and final disposition of a recipient to the funeral establishment provided that there are insufficient resources to pay for the cost of such funeral and final disposition. The commonwealth shall have the right of reimbursement from whatever resources may exist in the estate of the recipient.
SECTION 47C. Chapter 118A of the General Laws is hereby amended by striking out section 7, as so appearing, and inserting in place thereof the following section:-
Section 7. The department shall provide to aged and disabled residents under this chapter a program of social services as set forth in section 2 of chapter 18. In addition to any other benefits authorized by this chapter, the department may provide to such residents grants of assistance in cases of fire, flood or other disaster. The department may pay a sum not exceeding $1,100 toward the funeral and final disposition of a recipient to a funeral establishment provided that there are insufficient resources to pay for the cost of such funeral and final disposition. The commonwealth shall have the right of reimbursement from whatever resources may exist in the estate of the recipient.”; and
by inserting after section 59 the following section:-
“SECTION 59A. Section 23 of chapter 119 of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by striking out subsection (d) inserting in place thereof the following subsection:—“(d) The department may pay to a funeral establishment a sum not to exceed $1,100 for the funeral and final disposition of a child in its care provided that there are insufficient resources to pay for the cost of such funeral and final disposition. The commonwealth shall have the right of reimbursement from whatever resources may exist in the estate of the child.” ; and
in section 62A, in section 48B, by striking out subsection (a) and inserting in place thereof the following subsection:-
(a) The commissioner and the sheriffs for the various counties may institute and assess fees to inmates in their custody for the following services:
- the daily cost of custodial care;
- medical sick call visits;
- prescription eyeglasses; and
- pharmacy prescriptions.”; and
in said section 62A, in said section 48B, in subsection (d) by striking out the words “shall use 25 per cent” and inserting in place thereof the following words:- “may use 25 per cent”; and
in said section 62A, in said section 48B, by striking out ubsection (f) and inserting in place thereof the following subsection:-
(f) The fees assessed under this section shall not have a set due date, but shall instead be collected only as wages are earned through work release programs or work within the prison, jail or house of correction and shall continue to be due and payable after the inmate is released. If the inmate is not re-incarcerated within 2 years after release, the outstanding assessment shall be forgiven.”
in section 81, by striking out subsection (t) and inserting in place thereof the following subsection:-
“(t) for victims and witnesses to be informed by the prosecutor about their notification rights and their right to receive criminal offender record information under section 178A of chapter 6; provided, however, that the criminal history systems board, or in the case of a juvenile defendant the department of youth services, shall give victims and witnesses, using the most recent contact information provided by the victim or witness, reasonable advance notice of when a convicted offender receives a temporary, provisional or final release from custody or is transferred from a secure facility to a less-secure facility, or forthwith when a convicted offender escapes from custody.”; and
in section 82, by striking out, in line 10, the words “(z) The” and inserting in place thereof the following:- “provided, however, that the”; and
in said section 82, by inserting after the word “a”, in line 18, the following word:- “convicted”; and
in section 104, by inserting after the word “land”, in line 48, the following words:- “, located northeasterly off Plymouth Street as shown on Middleborough Assessor’s Map 21, parcels 993, 1111, 1842 and 2651”; and
by striking out section 108 and inserting in place thereof the following section:-
“SECTION 108. (a) Notwithstanding any general or special law to the contrary, a state agency that purchases drug testing equipment shall purchase the equipment through the use of the statewide contract maintained by the operational services division if it is the most cost-efficient means of purchase.
(b) Notwithstanding any general or special law to the contrary, a state agency that purchases electronic monitoring devices including, but not limited to, global positioning systems, shall purchase the equipment through the use of the contract maintained by the commissioner of probation if the terms of that contract provide the most cost-efficient means of purchase and does not present any undue risk to public safety and includes the use of a dual monitoring platform to address potential for lapse of coverage due to the absence of cellular service; provided, however, that the operational services division shall conduct a study to determine the feasibility of creating a statewide contract for the devices.”; and
in section 113, by inserting after the word “College”, in line 183, the first time it appears, and in line 191, the second time it appears, the following words:- “Massasoit Community College”; and
in section 116 by striking out subsection (g); and
in section 128, by striking out, in line 38, the word “January” and inserting in place thereof the following word:- “July”; and
by inserting after section 154 the following section:-
“SECTION 154A. (a) Notwithstanding sections 40E to 40J, inclusive, of chapter 7 of the General Laws or any other general or special law to the contrary, the commissioner of capital asset management and maintenance, in consultation with the department of conservation and recreation and the University of Massachusetts at Lowell, may convey to the city of Lowell, 3 parcels of land, generally shown as parcels 13, 22 and 25 in a plan entitled “Plan of the Road in the City of Lowell, Middlesex County, Bridge Replacement, University Avenue over the Merrimack River” on file with the city engineer of the city of Lowell.
(b) The first parcel to be conveyed, parcel 22, contains approximately or 0.082 acres. The parcel is bounded by the line described as follows: beginning at a point, said point being S60º39’05”W and 82.92 feet from station 13+34.63 of the University Avenue baseline thence, turning and running N53°29’54”E 147.38 feet to a point said point also being N60º39’05” E and 63.32 feet from station 13+52.98 of said baseline thence, turning and running N40°59’40”W 25.26 feet more or less to a point on the shoreline of the Northern Canal said point also being N60º39’05”E and 58.22 feet from station 13+77.71 of said baseline thence, turning and running by the shoreline of the Northern Canal 145 feet more or less to a point said point also being S60º39’05”W and 85.82 feet from station 13+57.74 of said baseline thence, turning and running S36°30’06”E 23.30 feet to the point of beginning.
(c) The second parcel to be conveyed, parcel 25, contains approximately 0.289 acres. The parcel adjoins the southerly location line of the Veterans of Foreign Wars Highway of the 1949 State Highway Layout (Layout No. 3648) and bounded by the line described as follows: beginning at a point, said point being S45º06’49”E and 41.50 feet from station 144+83.52 of said baseline thence, turning and running S45°06’49”E 9.69 feet to a point said point also being S45º06’49”E and 51.19 feet from station 144+83.52 of said baseline thence running N47°45’45”E 15.00 to a point of curvature said point also being S45º06’49”E and 51.95 feet from station 144+68.54 of said baseline thence running by a curve to the right having a radius of 23.10 feet an arc distance of 41.48 feet said point of also being S45º06’49”E and 81.29 feet from station 144+47.47 of said baseline thence turning and running S29°20’55”E 115.95 feet more or less to a point on the shoreline of the Merrimack River said point being S45º06’49”E and 192.88 feet from station 144+78.97 of said baseline and also S60º39’05”W and 50.00 feet from station 17+80.78 of the University Avenue baseline, thence turning and running easterly along the shoreline of said Merrimack River 112 feet more or less to a point said point also being S45º06’49”E and 181.96 feet from station 143+67.96 of the Veterans of Foreign Wars Highway of the 1949 State Highway Layout (Layout No. 3648) baseline and also N60º39’05”E and 53.87 feet from station 18+21.46 of the University Avenue baseline, thence turning and running N45º23’58”W 75.74 to a point on the southerly location line of the Veterans of Foreign Wars Highway of the 1949 State Highway Layout (Layout No. 3648) said point also being 106.23 feet from station 143+68.34 of said baseline and also N60º39’05”E and 32.93 feet from station 18+94.24 of the University Avenue baseline.
(d) The third parcel to be conveyed, parcel 13, contains approximately 0.118 acres. The parcel adjoins the northerly location line of the Veterans of Foreign Wars Highway of the 1949 State Highway Layout (Layout No. 3648) and bounded by the line described as follows: beginning at a point, said point being N45º06’49”W and 55.01 feet from station 144+17.32 of the Veterans of Foreign Wars Highway of the 1949 State Highway Layout (Layout No. 3648) baseline and also S55º41’24”W and 54.10 feet from station 20+40.90 of the University Avenue baseline thence, turning and running by a curve to the left having a radius of 15.00 feet an arc distance of 20.74 feet to a point said point also being N45º06’49”W and 67.20 feet from station 144+02.58 from the Veterans of Foreign Wars Highway of the 1949 State Highway Layout (Layout No. 3648) baseline and also S54º53’31”W and 41.81 feet from station 20+56.22 of the University Avenue baseline thence, turning and running by a curve to the left having a radius of 986.45 feet an arc distance of 188.37 feet to a point said point also being S44º42’06”W and 40.51 feet from station 22+51.86 of said University Avenue baseline thence, turning and running N45º16’43”W 8.55 feet to a point said point also being S44º37’45”W and 40.49 feet from station 22+60.74 of said University Avenue baseline thence, turning and running N45°00’09”W 164.54 feet to a point said point also being S44º37’45”W and 39.44 feet from station 24+25.00 of said University Avenue baseline thence turning and running N44°37’45”E 9.24 feet to a point on the westerly sideline of the University Avenue layout line said point also being S44º37’45”W and 30.20 feet from station 24+25.00 of said University Avenue baseline.
(e) The consideration for the conveyance shall be the full and fair market value of the parcels as determined by the commissioner of capital asset management and maintenance pursuant to 1 or more independent professional appraisals.
(f) Notwithstanding any general or special law to the contrary, the inspector general shall review and approve the appraisal required pursuant to subsection (e). The inspector general shall prepare a report of his review of the methodology utilized for the appraisal and shall file the report with the commissioner of capital asset management and maintenance, the house and senate committees on ways and means and the joint committee on bonding, capital expenditures and state assets. The commissioner of capital asset management and maintenance shall, 30 days before the execution of any conveyance authorized by this section or any subsequent amendment thereto, submit the proposed conveyance or amendment and a report thereon to the inspector general for his review and comment. The inspector general shall issue his review and comment within 15 days after receipt of the proposed conveyance or amendment. The commissioner of capital asset management and maintenance shall submit the proposed conveyance or amendment and the reports and the comments of the inspector general, if any, to the house and senate committees on ways and means and the joint committee on bonding, capital expenditures and state assets at least 15 days before execution of the conveyance.
(g) The city shall be responsible for all costs and expenses including, but not limited to, costs associated with any engineering, surveys, appraisals and deed preparation related to the conveyance authorized in this subsection (a) as such costs may be determined by the commissioner.”; and
in section 140F, in subsection (a), in paragraph (1), by striking out the words “department of housing and economic development” and inserting in place thereof the following words:- “department of housing and community development”; and
in said section 140F, in said subsection (a), by striking out paragraph (2) and inserting in place thereof the following paragraph:-
Rejected
OTHER 54
EXTEND CIGARETTE EXCISE RATE TO CIGARS AND TOBACCO
Ms. Creem moved that the bill be amended by inserting after Section __, the following new Section:-
“SECTION __. (A) Section 7B of chapter 64C of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following subsection:-
(m) In addition to the excise imposed by subsection (b), an excise shall be imposed on all cigars weighing more than 3 pounds per 1,000 units held in the commonwealth at the rate of 80 per cent of the wholesale price of that product. In addition to the excise imposed by subsection (b), an excise shall be imposed on all smoking tobacco held in the commonwealth at the rate of 90 per cent of the wholesale price of that product.
(B) Section 7C of said chapter 64C is hereby amended by striking out in line 17, the word "twenty-five" and inserting in place thereof the following figure:- 45.
(C) Subsection (A) shall apply to sales of cigars and smoking tobacco occurring on or after the first day of the calendar quarter that begins at least 30 days after passage.
(D) Subsection (B) shall apply to sales of smokeless tobacco occurring on or after the first day of the calendar month that begins at least 30 days after passage.
(E) Notwithstanding section 28 of chapter 64C of the General Laws, the department of revenue shall reasonably determine on a quarterly basis the increase, if any, in the excise amounts collected under sections 7B and 7C of said chapter 64C, that are attributable to the enactment of subsections (A) and (B), respectively. The commissioner shall annually credit any such increased excise amounts to the Commonwealth Care Trust Fund, established in section 2OOO of chapter 29 of the General Laws.”
Rejected
RC 253 [ 17 to 21]
OTHER 55
REPEAL OF A $25 FEE TO CONTEST MOTOR VEHICLE VIOLATIONS
Ms. Fargo moved that the bill be amended by inserting, after Section 158, the following new Section:-
“SECTION_____. Section 1. The first paragraph of paragraph (4) of subsection (A) of section 3 of chapter 90, of the General Laws as appearing in the 2008 Official Edition, and as amended by section 73 of chapter 27 of the acts of 2009, is hereby amended by striking out, the following last sentence:- “If a violator requests a noncriminal hearing he shall pay a fee of $25 to the court prior to the commencement of the hearing before the clerk magistrate.”
Section 2.The last paragraph of subparagraph (a) of paragraph (6) of subsection (A) of section 3 of chapter 90 of the General Laws, as so appearing, is hereby amended by inserting after the second sentence, at the end of the paragraph, the following sentence:- “In addition to the collection of an assessment and any other fees, the registrar shall collect a $25 non-response surcharge, which required payment shall not be waived in whole or in part by the registrar.”.
Section 3.Subparagraph (b) of paragraph (6) of subsection (A) of section 3 of chapter 90 of the General Laws, as so appearing, is hereby amended by inserting, in the second sentence, after the words:- “until such amount has been paid in full,” , the following words:-“and with any required $25 non-response surcharge,”.
Section 4.Subparagraph (c) of paragraph (6) of subsection (A) of section 3 of chapter 90 of the General Laws, as so appearing, is hereby amended by inserting, in the first sentence, after the words:-“magistrate or justice pursuant to this section,” , the following words:- “and any required $25 non-response surcharge,”.
Section 5. Section 33 of chapter 90 of the General Laws, as so appearing, is hereby amended by inserting after paragraph 36, the following paragraph:- “(37) For every check tendered to the registrar for payment of any fee, assessment, surcharge or other amount required, that is returned unpaid or rejected, the registrar shall collect a separate $25 dishonored check fee.” .”
RULED OUT OF ORDER
OTHER 56
CORPORATE TAX REPEAL
Messrs. Tisei, Tarr, Knapik, Hedlund and Ross moved that the bill be amended by inserting, after Section ___, the following new Section:-
“SECTION __. Sections 9 through 95 of chapter 173 of the acts of 2008 are hereby repealed.”
Rejected
OTHER 57
TELECOM TAX
Ms. Creem moved that the bill be amended by inserting after Section ___, the following new Section:-
“SECTION ____. Section 5 of chapter 59 of the General Laws, as so appearing, is hereby amended by inserting after the word “than”, in line 220, the following words:-
a telephone or telegraph corporation subject to tax under section 52A of chapter 63 or.
SECTION __. Said section 5 of said chapter 59 of the General Laws, as so appearing, is hereby further amended by inserting after the words† “two A”, in line 223, the following words:-
, other than a telephone or telegraph corporation,.
SECTION __. Clause Sixteenth of said section 5 of said chapter 59 of the General Laws is hereby further amended by striking out paragraph (2), as inserted by SECTION 2 of chapter 173 of the acts of 2008, and inserting in place thereof the following paragraph:-
(2) In the case of (a) a business corporation subject to tax under section 39 of chapter 63 that is not a manufacturing corporation, or (b) a telephone or telegraph corporation subject to tax under section 52A of chapter 63, all property owned by the corporation other than the following:- real estate, poles, underground conduits, wires and pipes, and machinery used in the conduct of the business, which term, as used in this clause, shall not be considered to include stock in trade or any personal property directly used in connection with dry cleaning or laundering processes or in the refrigeration of goods or in the air-conditioning of premises or in any purchasing, selling, accounting or administrative function. Notwithstanding the preceding sentence, a telephone or telegraph corporation shall be subject to property tax assessment on machinery used in the conduct of its business and leased to it by a corporation that is not a telephone or telegraph corporation, and the telephone or telegraph corporation shall include such property on its list to the board of assessors where the property is situated under section 29 of this chapter.”
ADOPTED
RC 254 [38 to 0]
Redraft OTHER 58
Mr. Downing, Ms. Spilka, Mr. Brewer, Ms. Creem, Ms. Fargo, and Mr. Eldridge moved that the bill be amended by inserting after section 25 the following sections:
“SECTION 25(a): Section 1 of chapter 62C of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting before the definition of "Building contractor" the following definitions:-
"Administering agency head", the agency head responsible for administering the applicable state tax credit program. For the brownfields tax credit and the film tax credit the administering agency head is the department of revenue. For the medical device tax credit, the administering agency head is the Massachusetts life sciences center.
“Authorized tax credit”, a tax credit granted pursuant to a tax credit program.
and by inserting after section 25(a) the following section:-
SECTION 25(b) Section 1 of chapter 62C, of the General Laws, as appearing in the 2008 Official Edition, is hereby further amended by inserting after the definition of "Show" the following definition:-
"Tax credit program", one of the following transferrable or refundable credits against the state income tax to stimulate economic development and other policy goals: the brownfields tax credit in section 38Q of chapter 63 and subsection (j) of section 6 of chapter 62; the dairy farmer tax credit in section 38Z of chapter 63 and subsection (o) of section 6 of chapter 62; the FDA user fees credit in section 31M of chapter 63 and subsection (n) of section 6 of chapter 62; the film tax credit in subsection (b) of section 38X of chapter 63 and subsection (l) of section 6 of chapter 62; the historic rehabilitation tax credit in section 38R of chapter 63 and section 6J of chapter 62; the life sciences investment tax credit in section 38U of chapter 63 and subsection (m) of section 6 of chapter 62; the low-income housing tax credit in section 31H of chapter 63 and section 6I of chapter 62; the medical device tax credit in section 31L of chapter 63 and section 6 1/2 of chapter 62; the refundable research credit in subsection (j) of section 38M of chapter 63; and the economic development incentive program in section 6 subsection (g) of chapter 62 and section 38N of chapter 63; and any transferrable or refundable credits under chapter 62 and 63 established after January 1, 2011.
and by inserting after section 33 the following section:-
SECTION 33(a) Said chapter 62C is hereby further amended by adding the following section:-
Section 88. (a)(1) On or before May 15 each year, the administering agency head of each tax credit program shall submit a report to the commissioner on each tax credit program authorized for the previous calendar year only, in this section called the report, which shall be a public record. For purposes of this report, those receiving an authorized tax credit shall include an original grantee or an original contractor of a state award or a political subdivision; provided further that, for purposes of this report, no information will be used pertaining to credits, exemptions, or deductions awarded or claimed prior to January 1, 2011.
(2) The report shall contain the following information:
(i) the identity of each taxpayer authorized by the administering agency head to receive a tax credit;
(ii) the amount of total tax credit awards and issued tax credit for each taxpayer in each credit program;
(iii) the number of jobs created as a result of the tax credit awards; and,
(iv) the following information relevant to the specific tax credit programs:
(A) for the brownfields tax credit, an analysis of the impact of the brownfields tax credit program on the cleanup and development of contaminated properties;
(B) for the dairy farmer tax credit, an analysis of the impact of the dairy farmer tax credit on preserving dairy farms and dairy farm employment including, but not limited to, an analysis of the dairy product output and the number and size in acreage of dairy farms receiving a dairy farm credit;
(C) for the U.S.F.D.A. user fees credit, life sciences investment tax credit and the refundable research credit, an analysis of the impact of the program on preserving and increasing economic development and infrastructure for the calendar year;
(D) for the film tax credit, an analysis of the impact of the film tax credit program on preserving or increasing film industry jobs and other benefits of the program;
(E) for the historic rehabilitation tax credit, an analysis of the impact of the program on preserving historic structures and other benefits of the program including, but not limited to, the employment created for the calendar year;
(F) for the low-income housing tax credit, an analysis of the impact of the program on preserving or increasing low-income housing and other benefits of the program including, but not limited to, the number of low-income housing units placed in service for the calendar year; and
(G) for the medical device tax credit, an analysis of the impact of the medical device tax credit program on preserving or increasing medical device industry jobs and other benefits of the program.
(b)(1) On or before February 15 of every year, each taxpayer receiving an authorized tax credit from the administering agency head in the previous calendar year shall submit data reasonably determined by the Secretary of Administration and Finance to be relevant to analyzing the effectiveness of the tax credit program, including the number of jobs created as a result of the tax credit awards.
(2) On or before May 15 of each year, or by another date that the secretary determines to be practicable, the administering agency head shall submit to the commissioner, in a form prescribed by the commissioner, copies of any data and analysis required by paragraph (1), with the report required by subsection (a). The commissioner shall provide this information on a government internet website for public disclosure. Data on the number of jobs created shall indicate the number of jobs produced by each tax credit program but not disclose confidential, company-specific employment data.
and by inserting after section 158 the following section:-
SECTION 159. Sections 25(a), 25(b), and 33(a) shall take effect on January 1, 2011.”
Rejected
OTHER 59
ALIGNING FISCAL YEAR
Messrs. Tisei, Tarr, Knapik, Hedlund and Ross moved that the bill be amended by inserting, after Section ___, the following new Section:-
“SECTION ___. Clause ninth of section 7 of chapter four of the general laws is hereby amended by striking the words “Fiscal year”, when used with reference to any of the offices, departments, boards, commissions, institutions or undertakings of the commonwealth, shall mean the year beginning with July first and ending with the following June thirtieth.” And inserting in place thereof the following words: -
“Fiscal year”, when used with reference to any of the offices, departments, boards, commissions, institutions or undertakings of the commonwealth, shall mean the year beginning with October first and ending with the following September thirtieth.”
RULED OUT OF ORDER
OTHER 60
ALCOHOL SALES TAX REPEAL
Messrs. Tisei, Tarr, Knapik, Hedlund and Ross, and Ms. Fargo moved that the bill be amended by inserting at the end thereof the following section:-
“SECTION X. Section 6 of chapter 64H of the General Laws, as amended by section 55 of chapter 27 of the acts of 2009, is hereby amended in lines 71 and 72 by striking the words “and 64F” and inserting in place thereof the following words: - “ 64F and one hundred and thirty-eight.”
ADOPTED
Redraft OTHER 61
Mr. Downing moved that the bill be amended by in section 27, by striking out section 27 and inserting in place the following section:-
SECTION 27. Chapter 62C of the General Laws is hereby amended by inserting after section 24 the following section:-
Section 24A. (a) Members or indirect owners of a pass-through entity shall report items of income, expense or credit derived from the pass-through entity in a manner consistent with the reporting 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.
(b) The commissioner shall establish, by regulation, unified audit procedures. The commissioner may audit, in a unified proceeding, a pass-through entity one or more of whose members or indirect owners are subject to tax under chapters 62 or 63, provided that nothing in this section shall limit the ability of the commissioner to audit or assess individual members or indirect owners with respect to items derived from a pass-through entity. The commissioner’s regulations shall establish the types of pass-through entities subject to unified audit proceedings (which may include, without limitation, partnerships and S corporations). The regulations shall also provide for the designation by the pass-through entity of a tax matters partner who shall have the authority to represent all the members or indirect owners in the unified proceeding, except to the extent that a member or indirect owner opts out of the unified proceeding as provided in (d). The authority of the tax matters partner in a unified proceeding generally shall include, without limitation: (1) receiving tax notices on behalf of participating members or indirect owners with respect to pass-through entity items; (2) entering into settlement agreements with the commissioner pursuant to section 37C on behalf of the participating members or indirect owners with regard to pass-through entity items; (3) filing applications for abatement pursuant to section 37 on behalf of the participating members or indirect owners with respect to pass-through entity items; and (4) filing appeals with the appellate tax board pursuant to section 39 on behalf of participating members or indirect owners in the case of a denial of an abatement by the commissioner, if the underlying abatement application relates to pass-through entity items. So far as practicable, the commissioner’s regulations shall be modeled on federal rules.
(c) The statute of limitations for the assessment of tax of a member or indirect owner with respect to a pass-through entity item for an entity's taxable year shall not expire before the latest of: (1) 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 (2) an assessment period otherwise applicable to the taxpayer member or indirect owner. Subsections (d) and (h) of section 26 shall apply to returns filed by a pass-through entity. In the case of a unified proceeding, the tax matters partner or other person authorized by a pass-through entity may enter into a written agreement with the commissioner pursuant to section 27 to extend the statute of limitations for assessment with respect to items of the pass-through entity, in which case such agreement shall operate to extend the statute of limitation for assessment with respect to all members or indirect owners with respect to such items, including any members or indirect owners who may have opted out of the unified proceeding pursuant to (d).
(d) Members or indirect owners of a pass-through entity may choose not to participate in a unified audit procedure by providing notice to the commissioner in such manner as the commissioner may require. Non-participating members or indirect owners shall retain all rights provided under this chapter with respect to determining and disputing tax related to pass-through entity items, provided however that the statute of limitations for assessment of tax to non-participating members or indirect owners with respect to items derived from a pass-through entity that is subject to a unified proceeding shall not expire before the end of the time period provided in (c).
ADOPTED
RC 255 [39 to 0]
OTHER 62
DESECRATION OF VETERANS MONUMENTS
Mr. Hedlund moved that the bill be amended by inserting, in Section __, the following new Section:
SECTION__: Section 126A of Chapter 266 of the General Laws is hereby amended by inserting, at the end thereof, the following:- Provided if the property desecrated is any war or veterans' memorial, monument, or gravestone, the fine under this subsection shall be doubled and said person shall be ordered to perform no less than 500 hours of court approved community service.
OTHER 63
WITHDRAWN
OTHER 64
WITHDRAWN
OTHER 65
WITHDRAWN
OTHER 67
CLERK OF COURTS II
Mr. Tolman moved that the bill be amended
Redraft OTHER 294
WITHDRAWN
OTHER 405
WITHDRAWN