By Mr. Miceli of Wilmington, petition (accompanied by bill, House, No. 4117) of James R. Miceli (by vote of the town) relative to salary payments to teachers in theschool department of the town of Tewksbury. Municipalities and Regional Government. [Local Approval Received.]

The Commonwealth of Massachusetts

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PETITION OF:

James R. Miceli

Barry R. Finegold

Susan C. Tucker

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In the Year Two Thousand and Seven.

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An Act relative to the school department of the town of Tewksbury.

    Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

                The town of Tewksbury may defer teachers’ summer salaries for fiscal years commencing with fiscal year 2008.  The maximum amount to be deferred shall be calculated in accordance with the Massachusetts Department of Revenue Informational Guideline Releases 91-103, 91-104, 91-105.  In fiscal years beginning July 1, 2009 and each successive year thereafter, the town shall amortize the amount of the teachers’ compensation deferred in the fiscal year beginning July 1, 2008 by raising in equal installments in its local budget 1/15^th of the deferred amount.