Department of Revenue

Department of Revenue.

1201-0100

For tax collection administration, including audits of certain foreign corporations; provided, that the comptroller shall transfer to the General Fund the sum of $260,000 from the receipts of the cigarette tax in accordance with the provisions of paragraph (b) of section 14 of chapter 291 of the acts of 1975; provided further, that the department may allocate an amount not to exceed $250,000 to the department of the attorney general for the purpose of the tax prosecution unit; provided further, that the department may charge the expenses for computer services, including the cost of personnel and other support costs provided to the child support enforcement unit and the local services division, from this account to item 1201-0160 or 1231-0100, consistent with the costs attributable to the respective divisions; provided further, that the department shall submit a report to the house and senate committees on ways and means detailing savings as a result of recent information technology acquisitions; provided further, that said report shall be submitted not later than November 30, 1997; provided further, that the department shall maintain a regional office in the city of Springfield; provided further, that the department shall maintain a regional office in the city of Pittsfield; and provided further, that the department shall maintain a regional office in the city of Worcester

......................................................$105,156,215

General Fund .................. 60.0%

Local Aid Fund .................. 35.0%

Highway Fund .................. 5.0%

1201-0130

The department of revenue is hereby authorized to expend an amount not to exceed $3,697,176 from revenues collected from the tax enforcement program authorized by section 249 of chapter 38 of the acts of 1995 and section 557 of chapter 151 of the acts of 1996, for the cost of personnel, related benefits and equipment and supplies; provided, that in addition to the number of positions specified in said sections, an additional 25 persons shall be employed in said tax enforcement program for legal and technology support of said tax enforcement program; and provided further, that no monies shall be transferred from this item to any other item of appropriation

......................................................$3,697,176

1201-0160

For the child support enforcement unit; provided, that the department may allocate funds appropriated herein to the department of state police, the district courts, the probate and family courts, the district attorneys and other state agencies for the performance of certain child support enforcement activities and that such agencies are hereby authorized to expend said funds for the purposes of this item; provided further, that all such allocations shall be reported quarterly to the house and senate committees on ways and means upon the allocation of said funds; provided further, that federal receipts associated with the child support computer network shall be deposited into a revolving account to be drawn down at the highest possible rate of reimbursement and to be expended for the network; provided further, that the department shall file quarterly status reports on the progress of said network with the house and senate committees on ways and means; provided further, that the department shall file quarterly reports with the house and senate committees on ways and means, detailing the balance, year-to-date and projected receipts and year-to-date and projected expenditures, by subsidiary, of the child support trust fund established pursuant to section 9 of chapter 119A of the General Laws; provided further, that the department shall file a performance report with the house and senate committees on ways and means on or before November 15, 1997, detailing current staffing levels by function and performance indicators, including, but not limited to, TAFDC and non-TAFDC caseloads, collection levels, court cases, paternities established, court orders established, average employee workload, federal reimbursements, projections of said indicators for the remainder of the fiscal year and any deviations of current performance from previous projections; and provided further, that the division shall make all reasonable efforts to maximize federal reimbursements for child support collections

......................................................$36,213,412

1201-8888

For costs associated with printing expenses and supplies of the department of revenue; provided, that notwithstanding the provisions of any general or special law to the contrary, prior to April 15, 1998, all funds appropriated herein shall be scheduled in the EE subsidiary, so-called; provided further, that after said date, the commissioner of revenue, with the approval of the secretary of administration and finance, is hereby authorized to transfer from said EE subsidiary to the KK subsidiary, so-called, or the NN subsidiary, so-called, of this account, an amount not to exceed 15 per cent of the funds appropriated herein if said secretary of administration and finance certifies in writing to the house and senate committees on ways and means that the following conditions have been met: (1) that the charges owed by said department of revenue for costs associated with printing expenses and supplies does not exceed the amount appropriated herein; (2) that the department does not require any supplemental appropriations in any of its other items of appropriation; (3) that the department is expected to meet the revenue targets established in sections 1A and 1B; and (4) that the department has not expended any funds for costs associated with printing expenses and supplies in any of its other items of appropriation; provided further, that said secretary of administration and finance shall notify the house and senate committees on ways and means of all transfers of funds between subsidiaries as authorized herein; and provided further, that no funds shall be scheduled in a subsidiary which is not explicitly referenced herein

......................................................$2,740,691

General Fund .................. 59.7%

Local Aid Fund .................. 35.47%

Highway Fund .................. 4.96%

1231-0100

For the administration of the division of local services, including the bureaus of municipal data management and technical assistance, property tax, local assessment and accounts, including the expense of auditing municipal accounts where the circumstances require state assistance to accomplish a specific purpose in the protection of the public interest, for the operation of technical assistance and educational programs for financial officials of the cities and towns, for the monitoring of municipal audits performed by independent public accountants, for the supervision of the installation of accounting systems meeting generally accepted accounting principles and for the expenses of materials which may be sold to cities and towns, including the expenses for developing and implementing a comprehensive and voluntary program of technical assistance and training for cities, towns and districts in local property tax assessment administration and accounting and financial management review; provided, that the department shall provide to the general court access to the municipal data bank

......................................................$4,825,352

Local Aid Fund .................. 100.0%

1231-1000

For the Commonwealth Sewer Rate Relief Fund established by section 2Z of chapter 29 of the General Laws

......................................................$50,700,000

Local Aid Fund .................. 87.2%

Commonwealth Cost Relief Fund .................. 12.8%

1231-1020

For a program of loans, loan purchases or loan guarantees or interest subsidies to assist homeowners, homeowner associations or condominium associations in complying with revised state environmental code for subsurface disposal of sanitary waste, Title V, so-called; provided, that said program shall be in addition to the loan program established pursuant to item 2200-9959 in section 2 of chapter 85 of the acts of 1994; provided further, that the department may contract with third parties including, but not limited to, commonwealth-based financial institutions to manage said program; provided further, that the department and said third parties shall take all steps necessary to minimize said program's administrative costs; provided further, that said loans, loan purchases or loan guarantees shall be available on the basis of a sliding scale that relates a homeowner's income and assets to the cost of Title V compliance; provided further, that interest subsidies shall be means-tested and may be for zero interest loans pursuant to income standards developed by the department; provided further, that the department of revenue shall consult with the department of environmental protection in developing rules, regulations and guidelines for said programs; prior appropriation continued.

1232-0000

For the underground storage tank program and the administrative expenses associated with the implementation of chapter 21J of the General Laws; provided, that notwithstanding the provisions of section 4 of said chapter 21J or any other general or special law to the contrary, appropriations made herein shall be sufficient to cover said administrative expenses of the underground storage tank program; provided further, that in the processing of claims, priority shall be given to claims where an imminent health hazard to residential water supplies is present; and provided further, the department of revenue is hereby authorized to enter into an interagency service agreement, so-called, with the department of fire services for the purpose of ensuring compliance with the provisions of chapter 21J of the General Laws

......................................................$441,354

Underground Storage Tank Petroleum Product Cleanup Fund.................. 100.0%

1232-0100

For underground storage tank reimbursements to parties that have cleaned up spills of petroleum products pursuant to chapter 21J of the General Laws; provided, that in the prioritization of claims, consideration shall be given to claimants who own not more than two dispensing facilities

......................................................$19,200,000

Underground Storage Tank Petroleum Product Cleanup Fund.................. 100.0%

1232-0200

For the underground storage tank administrative review board pursuant to chapter 21J of the General Laws

......................................................$1,603,941

Underground Storage Tank Petroleum Product Cleanup Fund.................. 100.0%

1232-0300

For underground storage tank municipal grants to remove and replace said tanks pursuant to section 2 of chapter 21J of the General Laws and section 37A of chapter 148 of the General Laws

......................................................$2,000,000

Underground Storage Tank Petroleum Product Cleanup Fund.................. 100.0%

1233-2000

For the tax abatements program; provided, that cities and towns shall be reimbursed for abatements granted pursuant to clauses Seventeenth, Twenty-second, Twenty-second A, Twenty-second B, Twenty-second C, Twenty-second E and Thirty-seventh of section 5 of chapter 59 of the General Laws

......................................................$8,250,000

Local Aid Fund.................. 100.0%

1233-2010

For the tax abatements programs; provided, that cities and towns shall be reimbursed for abatements granted to certain homeowners over the age of 65 pursuant to clause Fifty-second of section 5 of chapter 59 of the General Laws; and provided further, that not more than $2,000,000 shall be expended from this item for a low income sewer and water assistance program pursuant to the provisions of section 24B of chapter 23B of the General Laws, prior appropriation continued.

1233-2310

For reimbursing cities and towns for taxes abated under clauses Forty-first, Forty-first B and Forty-first C of section 5 of chapter 59 of the General Laws; and provided further, that the commonwealth shall reimburse each city or town that accepts the provisions of said clause Forty-first B or Forty-First C for additional costs incurred in determining eligibility of applicants under said clauses in an amount not to exceed $2 per exemption granted

......................................................$13,400,000

Local Aid Fund .................. 100.0%

Federal Appropriation.

1232-9707

For the purposes of a federally funded grant entitled, Underground Storage Tank Registry Program

......................................................$200,000

Appellate Tax Board.

1310-1000

For the operation of the appellate tax board; provided, that the board shall schedule hearings in Barnstable, Gardner, Lawrence, Milford, Northampton, Pittsfield, Springfield and Worcester; and provided further, that no funds expended in the AA subsidiary, so-called, shall be used to compensate hearing stenographers after January 1, 1998

......................................................$1,464,534

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