MASSACHUSETTS Acts of the 2021 Legislative Session
HB 4002, Chapter 24
AN ACT MAKING APPROPRIATIONS FOR THE FISCAL YEAR 2022 FOR THE MAINTENANCE OF THE DEPARTMENTS, BOARDS, COMMISSIONS, INSTITUTIONS AND CERTAIN ACTIVITIES OF THE COMMONWEALTH, FOR INTEREST, SINKING FUND AND SERIAL BOND REQUIREMENTS AND FOR CERTAIN PERMANENT IMPROVEMENTS.
Whereas, The deferred operation of this act would tend to defeat its purpose, which is immediately to make appropriations for the fiscal year beginning July 1, 2021, and to make certain changes in law, each of which is immediately necessary or appropriate to effectuate said appropriations or for other important public purposes, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. To provide for the maintenance of the several departments, boards, commissions and institutions of the commonwealth and other services of the commonwealth, and for certain permanent improvements and to meet certain requirements of law, the sums set forth in this act, for the several purposes and subject to the conditions specified in this act, are hereby appropriated from the General Fund unless specifically designated otherwise, subject to the provisions of law regulating the disbursement of public funds and the approval thereof for the fiscal year ending June 30, 2022. All sums appropriated under this act, including supplemental and deficiency budgets, shall be expended in a manner reflecting and encouraging a policy of nondiscrimination and equal opportunity for members of minority groups, women and persons with a disability. All officials and employees of an agency, board, department, commission or division receiving monies under this act shall take affirmative steps to ensure equality of opportunity in the internal affairs of state government, as well as in their relations with the public, including those persons and organizations doing business with the commonwealth. Each agency, board, department, commission or division of the commonwealth, in spending appropriated sums and discharging its statutory responsibilities, shall adopt measures to ensure equal opportunity in the areas of hiring, promotion, demotion or transfer, recruitment, layoff or termination, rates of compensation, in-service or apprenticeship training programs and all terms and conditions of employment.
SECTION 1A. In accordance with Articles LXIII and CVII of the Articles of Amendment to the Constitution of the Commonwealth and section 6D of chapter 29 of the General Laws, it is hereby declared that the amounts of revenue set forth in this section, by source, for the respective funds of the commonwealth for the fiscal year ending June 30, 2022 are necessary and sufficient to provide the means to defray the appropriations and expenditures from such funds for fiscal year 2022 as set forth and authorized in this act. The comptroller shall keep a distinct account of actual receipts from each such source by each such fund to furnish the executive office for administration and finance and the house and senate committees on ways and means with quarterly statements comparing those receipts with the projected receipts set forth in this section and shall include a full statement comparing the actual and projected receipts in the annual report for fiscal year 2022 pursuant to section 12 of chapter 7A of the General Laws. The quarterly and annual reports shall also include detailed statements of any other sources of revenue for the budgeted funds in addition to those specified in this section.
Fiscal Year 2022 Revenue by Source and Budgeted Fund (in Millions)
FY2022 CONSENSUS
|
Source |
All Budgeted Funds* |
General Fund |
Commonwealth Transportation Fund |
Other Major Funds |
Other Funds |
|
Alcoholic Beverages |
94.6 |
94.6 |
- |
- |
- |
|
Banks |
36.3 |
36.3 |
- |
- |
- |
|
Cigarettes |
304.8 |
304.8 |
- |
- |
- |
|
Corporations |
3,491.8 |
3,491.8 |
- |
- |
- |
|
Deeds |
334.1 |
334.1 |
- |
- |
- |
|
Income |
19,895.3 |
19,895.3 |
- |
- |
- |
|
Inheritance and Estate |
704.3 |
704.3 |
- |
- |
- |
|
Insurance |
626.6 |
602.1 |
- |
- |
24.5 |
|
Marijuana Excise |
124.7 |
- |
- |
124.7 |
- |
|
Motor Fuel |
792.9 |
- |
791.9 |
- |
1.0 |
|
Public Utilities |
- |
- |
- |
- |
- |
|
Room Occupancy |
149.7 |
149.7 |
- |
- |
- |
|
Sales - Regular |
5,762.1 |
3,782.5 |
- |
- |
1,979.6 |
|
Sales - Meals |
1,049.3 |
1,049.3 |
- |
- |
- |
|
Sales - Motor Vehicles |
962.2 |
- |
630.0 |
- |
332.2 |
|
Miscellaneous |
21.4 |
21.4 |
- |
- |
- |
|
Total Tax Revenues |
34,350.2 |
30,466.4 |
1,421.9 |
124.7 |
2,337.3 |
|
Statutory Transfers |
|||||
|
Source |
|||||
|
Annual Contribution to the State Pension System |
(3,415.2) |
(3,415.2) |
- |
- |
- |
|
Sales Tax Transfer to the MBTA |
(1,235.9) |
- |
- |
- |
(1,235.9) |
|
Sales Tax Transfer to the MSBA |
(1,075.9) |
- |
- |
- |
(1,075.9) |
|
UI Surcharge to the Workforce Training Trust Fund |
(24.5) |
- |
- |
- |
(24.5) |
|
Excess Capital Gains to the Stabilization Fund |
(1,137.0) |
(1,137.0) |
- |
- |
- |
|
Excess Capital Gains to the State Retiree Benefits Trust Fund |
(63.2) |
(63.2) |
- |
- |
- |
|
Excess Capital Gains to the Pension Liability Fund |
(63.2) |
(63.2) |
- |
- |
- |
|
Total Consensus Taxes for Budget |
(7,014.7) |
(4,678.5) |
- |
- |
(2,336.3) |
|
FY2022 OTHER TAXES |
|||||
|
Source |
|||||
|
Tax-Related Settlements & Judgments |
50.0 |
50.0 |
- |
- |
- |
|
Charitable Deduction Delay |
64.0 |
64.0 |
- |
- |
- |
|
SALT Pass-Through Entity Excise |
90.0 |
90.0 |
- |
- |
- |
|
Life Sciences |
5.0 |
5.0 |
- |
- |
- |
|
Childcare and Dependent Tax Credit |
(16.3) |
(16.3) |
- |
- |
- |
|
MEFA College Savings Tax Deduction |
(2.3) |
(2.3) |
- |
- |
- |
|
Other Tax Total |
190.4 |
190.4 |
- |
- |
- |
|
TOTAL TAXES FOR BUDGET |
27,525.9 |
25,978.3 |
1,421.9 |
124.7 |
1.0 |
|
Non-Tax Revenue |
|||||
|
Federal Reimbursements |
14,027.6 |
14,019.6 |
- |
- |
8.0 |
|
Departmental Revenues |
5,211.8 |
4,455.8 |
682.5 |
47.5 |
25.9 |
|
Consolidated Transfers |
3,296.5 |
1,955.3 |
31.4 |
141.0 |
1,168.8 |
|
TOTAL NON-TAX REVENUE FOR BUDGET |
22,535.9 |
20,430.7 |
714.0 |
188.5 |
1,202.7 |
|
FY2022 Grand Total |
50,061.8 |
46,409.1 |
2,135.8 |
313.2 |
1,203.7 |
SECTION 1B. The comptroller shall keep a distinct account of actual receipts of non-tax revenues by each department, board, commission or institution to furnish the executive office for administration and finance and the house and senate committees on ways and means with quarterly statements comparing such receipts with projected receipts set forth in this section and to include a full statement comparing such receipts with projected receipts in the annual report for such fiscal year pursuant to section 12 of chapter 7A of the General Laws. The quarterly and annual reports shall also include detailed statements of any other sources of revenue for the budgeted funds in addition to those specified in this section.
|
Non-Tax Revenue: Department Summary |
|||||
|
Revenue Source |
Federal Revenues |
Departmental Revenues |
Budgeted Transfers |
Total Unrestricted |
Total Restricted |
|
Judiciary |
|||||
|
Supreme Judicial Court |
$0 |
$3,512,964 |
$0 |
$3,512,964 |
$0 |
|
Committee for Public Counsel |
$0 |
$5,018,000 |
$0 |
$5,018,000 |
$0 |
|
Appeals Court |
$0 |
$310,120 |
$0 |
$310,120 |
$0 |
|
Trial Court |
$0 |
$75,850,170 |
$0 |
$75,850,170 |
$0 |
|
TOTAL: |
$0 |
$84,691,254 |
$0 |
$84,691,254 |
$0 |
|
District Attorneys |
|||||
|
Berkshire District Attorney |
$0 |
$0 |
$0 |
$0 |
$0 |
|
Worcester District Attorney |
$0 |
$1,500 |
$0 |
$1,500 |
$0 |
|
Norfolk District Attorney |
$0 |
$0 |
$0 |
$0 |
$0 |
|
TOTAL: |
$0 |
$1,500 |
$0 |
$1,500 |
$0 |
|
Governor |
|||||
|
Office of the Governor |
$0 |
$7,366 |
$0 |
$7,366 |
$0 |
|
TOTAL: |
$7,366 |
$0 |
$7,366 |
$0 |
|
|
Secretary of the Commonwealth |
|||||
|
Secretary of the Commonwealth |
$0 |
$260,633,377 |
$0 |
$260,618,377 |
$15,000 |
|
TOTAL: |
$0 |
$260,633,377 |
$0 |
$260,618,377 |
$15,000 |
|
Treasurer and Receiver-General |
|||||
|
Office of the Treasurer |
$0 |
$401,997,184 |
$307,820,742 |
$659,569,926 |
$50,248,000 |
|
Cultural Commission |
$0 |
$16,000 |
$0 |
$16,000 |
$0 |
|
State Lottery Commission |
$0 |
$6,200 |
$1,237,709,317 |
$1,237,715,517 |
$0 |
|
TOTAL: |
$0 |
$402,019,384 |
$1,545,530,059 |
$1,897,301,443 |
$50,248,000 |
|
Attorney General |
|||||
|
Office of the Attorney General |
$4,426,908 |
$57,901,864 |
$0 |
$56,886,371 |
$5,442,401 |
|
TOTAL: |
$4,426,908 |
$57,901,864 |
$0 |
$56,886,371 |
$5,442,401 |
|
Inspector General |
|||||
|
Office of the Inspector General |
$0 |
$1,195,000 |
$0 |
$20,000 |
$1,175,000 |
|
TOTAL: |
$0 |
$1,195,000 |
$0 |
$20,000 |
$1,175,000 |
|
Office of Campaign and Political Finance |
|||||
|
Office of Campaign and Political Finance |
$0 |
$104,500 |
$0 |
$104,500 |
$0 |
|
TOTAL: |
$0 |
$104,500 |
$0 |
$104,500 |
$0 |
|
Massachusetts Commission Against Discrimination |
|||||
|
Massachusetts Commission Against Discrimination |
$3,618,251 |
$412,199 |
$0 |
$450 |
$4,030,000 |
|
TOTAL: |
$3,618,251 |
$412,199 |
$0 |
$450 |
$4,030,000 |
|
State Ethics Commission |
|||||
|
State Ethics Commission |
$0 |
$41,000 |
$0 |
$41,000 |
$0 |
|
TOTAL: |
$0 |
$41,000 |
$0 |
$41,000 |
$0 |
|
Office of the State Comptroller |
|||||
|
Office of the State Comptroller |
$11,739 |
$5,997,154 |
$1,220,084,879 |
$1,226,093,772 |
$0 |
|
TOTAL: |
$11,739 |
$5,997,154 |
$1,220,084,879 |
$1,226,093,772 |
$0 |
|
Cannabis Control Commission |
|||||
|
Cannabis Control Commission |
$0 |
$17,499,398 |
$0 |
$17,499,398 |
$0 |
|
TOTAL: |
$0 |
$17,499,398 |
$0 |
$17,499,398 |
$0 |
|
Executive Office for Administration and Finance |
|||||
|
Secretary of Administration and Finance |
$0 |
$119,822,461 |
$10,000,000 |
$129,822,461 |
$0 |
|
Division of Capital Asset Management & Maintenance |
$0 |
$5,080,500 |
$10,789,704 |
$5,182,557 |
$10,687,647 |
|
Bureau of State Office Buildings |
$0 |
$0 |
$0 |
$0 |
$0 |
|
Civil Service Commission |
$0 |
$12,000 |
$0 |
$12,000 |
$0 |
|
Group Insurance Commission |
$0 |
$917,370,610 |
$299,357,765 |
$1,214,531,629 |
$2,196,746 |
|
Division of Administrative Law Appeals |
$0 |
$392,333 |
$0 |
$322,333 |
$70,000 |
|
Department of Revenue |
$50,355,446 |
$169,835,016 |
$0 |
$213,559,911 |
$6,630,551 |
|
Appellate Tax Board |
$0 |
$1,754,750 |
$0 |
$1,354,750 |
$400,000 |
|
Human Resources Division |
$0 |
$2,511,299 |
$0 |
$0 |
$2,511,299 |
|
Operational Services Division |
$0 |
$19,230,793 |
$0 |
$7,675,595 |
$11,555,198 |
|
Information Technology Division |
$0 |
$2,733,931 |
$0 |
$0 |
$2,733,931 |
|
Massachusetts Gaming Commission |
$0 |
$0 |
$141,022,133 |
$141,022,133 |
$0 |
|
TOTAL: |
$50,355,446 |
$1,238,743,693 |
$461,169,602 |
$1,713,483,369 |
$36,785,372 |
|
Executive Office of Energy & Environmental Affairs |
|||||
|
Executive Office of Energy & Environmental Affairs |
$0 |
$4,955,500 |
$0 |
$4,385,500 |
$570,000 |
|
Department of Environmental Protection |
$0 |
$34,634,972 |
$0 |
$28,598,350 |
$6,036,622 |
|
Department of Fish and Game |
$8,000,000 |
$12,318,540 |
$213,800 |
$19,989,351 |
$542,989 |
|
Department of Agricultural Resources |
$0 |
$6,937,471 |
$0 |
$6,937,471 |
$0 |
|
Department of Conservation and Recreation |
$0 |
$30,975,600 |
$379,400 |
$6,275,000 |
$25,080,000 |
|
Department of Public Utilities |
$0 |
$34,100,926 |
$0 |
$34,100,926 |
$0 |
|
Department of Energy Resources |
$0 |
$5,900,807 |
$0 |
$5,900,807 |
$0 |
|
TOTAL: |
$8,000,000 |
$129,823,816 |
$593,200 |
$106,187,405 |
$32,229,611 |
|
Executive Office of Health and Human Services |
|||||
|
Department of Veterans' Services |
$0 |
$831,400 |
$0 |
$141,400 |
$690,000 |
|
Secretary of Health and Human Services |
$11,453,925,132 |
$1,702,921,873 |
$1,000,000 |
$12,857,847,005 |
$300,000,000 |
|
Division of... |
