An Act making appropriations for the fiscal year 2026 to provide for supplementing certain existing appropriations and for certain other activities and projects

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Bill H.5280

SECTION 1. To provide for supplementing certain items in the general appropriation act and other appropriation acts for fiscal year 2026, the sums set forth in section 2 are hereby appropriated from the General Fund or the Transitional Escrow Fund established in section 16 of chapter 76 of the acts of 2021, as amended by section 4 of chapter 98 of the acts of 2022, unless specifically designated otherwise in this act or in those appropriation acts, for the several purposes and subject to the conditions specified in this act or in those appropriation acts, and subject to the laws regulating the disbursement of public funds for the fiscal year ending June 30, 2026. These sums shall be in addition to any amounts previously appropriated and made available for the purposes of those items. These sums shall be made available through the fiscal year ending June 30, 2027.

SECTION 2.

JUDICIARY

Board of Bar Examiners

0321-0100

Board of Bar Examiners

$211,857

Committee for Public Counsel Services

0321-1520

Indigent Persons Fees and Court Costs

$12,300,000

EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE

Group Insurance Commission

1108-5200

Group Insurance Premium and Plan Costs

$300,000,000

OFFICE OF THE COMPTROLLER

1599-3384

Settlements and Judgments

$25,000,000

EXECUTIVE OFFICE OF HEALTH AND HUMAN SERVICES

Department of Transitional Assistance

4400-1100

DTA Caseworkers

$41,651,558

Department of Public Health

4513-1012

WIC Program Manufacturer Rebates Retained Revenue

$600,000

EXECUTIVE OFFICE OF PUBLIC SAFETY AND SECURITY

Department of Correction

8900-0001

Department of Correction Facility Operations

$31,009,996

TRANSPORTATION

Massachusetts Department of Transportation

1595-6368

Massachusetts Transportation Trust Fund

$50,000,000

1596-2427

MBTA Workforce/Safety Reserve

$125,000,000

Education and Transportation Innovation Fund …..100%

EXECUTIVE OFFICE OF EDUCATION

Department of Elementary and Secondary Education

1596-2423

Targeted Scholarships

$10,000,000

Education and Transportation Innovation Fund…..100%

1596-2424

Green Schoolworks

$20,000,000

Education and Transportation Innovation Fund…..100%

1596-2514

Adult Basic Education and Workforce Readiness

$5,000,000

Education and Transportation Innovation Fund…..100%

SECTION 2A. To provide for certain unanticipated obligations of the commonwealth, to provide for an alteration of purpose for current appropriations, and to meet certain requirements of law, the sums set forth in this section are hereby appropriated from the General Fund or the Transitional Escrow Fund established in section 16 of chapter 76 of the acts of 2021, as amended by section 4 of chapter 98 of the acts of 2022, unless specifically designated otherwise in this section, for the several purposes and subject to the conditions specified in this section, and subject to the laws regulating the disbursement of public funds for the fiscal year ending June 30, 2026. Except as otherwise stated, these sums shall be made available through the fiscal year ending June 30, 2029.

EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE

Reserves

1596-2026

For Boston Soccer 2026 Corp. and activities related to the 2026 World Cup matches hosted in Massachusetts; provided, that the secretary of administration and finance may transfer funds to reimburse the commonwealth for costs incurred related to said matches in Massachusetts

$10,000,000

1599-0511

For a reserve to support the operations of the Health Care Affordability Working Group; provided, that the secretary of administration and finance may transfer from the sum appropriated in this item to other items of appropriation as necessary

$500,000

1599-6083

For the federal Home Energy Assistance Program to assist eligible low-income elders, working families and other households with assistance paying a portion of winter heating bills; provided, that the executive office of housing and livable communities shall establish the maximum assistance for which a household shall be eligible

$35,000,000

1599-8910

For a reserve to support costs associated with the 14 county sheriffs’ offices; provided, that the secretary of administration and finance may transfer funds from this item to state agencies as defined in section 1 of chapter 29 of the General Laws; and provided further, each sheriffs’ office receiving funds from this item shall file a report with the executive office of administration and finance and to the house and senate committees on ways and means on: (i) the reasons for any spending over what was appropriated to their office in fiscal year 2025; (ii) actions taken to mitigate those deficiencies in fiscal year 2025; (iii) the reasons for any currently projected deficiencies in fiscal year 2026; (iv) actions taken to mitigate said deficiencies in fiscal year 2026; and (v) a detailed breakdown of all funds projected to be expended in fiscal year 2027 delineated by which of those costs are legally mandated and the legal precedent for each such mandate

$54,472,655

1599-8999

For a reserve to support transition age youth services; provided, that funds shall be expended for increasing access to transition-aged youth to high-quality, evidence and community based services that have undergone rigorous evaluation and have been rated by a third-party clearinghouse; provided further, that funds expended from this reserve shall be matched by private investment…………………$1,000,000

SECTION 2F. The sums set forth in this section are hereby appropriated from the Education and Transportation Fund established in section 2BBBBBB of chapter 29 of the General Laws and the Education and Transportation Innovation and Capital Fund established in section 2DDDDDD of said chapter 29 for the purposes and subject to the conditions specified in this section and subject to the laws regulating the disbursement of public funds for the fiscal year ending June 30, 2026. All appropriations in this section shall not be subject to section 5D of said chapter 29. These sums shall be made available through the fiscal year ending June 30, 2029.

EXECUTIVE OFFICE OF EDUCATION

Office of the Secretary

1596-2517

For local one-time education projects; provided, that not less than $45,984 shall be expended to support the Ashburnham-Westminster Regional School District to offset special education costs for fiscal year 2026; provided further, that not less than $50,000 shall be expended for the creation of a CTE Teacher Access & Equity Fund to provide financial assistance to beginning vocational-technical instructors for fees associated with competency-based vocational-technical teacher training performance and written examinations; provided further, that not less than $50,000 shall be expended to the Shrewsbury Public Schools to support students in the town of Shrewsbury; provided further, that not less than $200,000 shall be expended to support the Wachusett Regional School District to offset special education costs for fiscal year 2026; provided further, that not less than $50,000 shall be expended to the town of Shrewsbury to offset special education costs for fiscal year 2026; provided further, that not less than $875,000 shall be expended for a statewide college and career readiness program implemented by JFYNetworks, a nonprofit corporation to: (i) provide online instructional curricula to help students meet the Massachusetts state standards at each grade level and reduce learning loss and achievement gaps; and (ii) prepare students for required assessments and college placement tests in middle and high schools; provided further, that not less than $350,000 shall be expended to Kids In Tech, Inc. for the purposes of supporting their after school, hands-on, science, technology, engineering, art and math education programs across the commonwealth; provided further, that not less than $350,000 shall be expended to Italian Home for Children, Inc.; provided further, that not less than $150,000 shall be expended to redesign and modernize the Franklin Middle School library/STEM space into a student-centered Library and Innovation Commons to support interdisciplinary learning, collaboration, hands-on problem-solving, and an accessible gathering space; provided further, that not less than $2,000,000 shall be expended for statewide access to a K-12 digital toolkit that provides state standards-aligned, multimodal instructional materials across all content areas, including access to career and technical educational materials and local Massachusetts industry partners to support workforce development, especially in high-growth areas identified by the commonwealth; provided further, that not less than $200,000 shall be expended to the North End Music and Performing Arts Center, Inc.; provided further, that not less than $100,000 shall be expended to Leominster

schools for the purpose of launching new adult and after hours educational vocational programming; provided further, that not less than $25,000 shall be expended for telephone upgrades and installation at school facilities in the town of Wrentham for fiscal year 2026; provided further, that not less than $25,000 shall be expended for lunch table replacements at school facilities in the town of Wrentham for fiscal year 2026; provided further, that not less than $300,000 shall be expended for Triangle, Inc.’s School to Career Program that connects special education students with disabilities in Greater Boston to professional careers and their local communities; provided further, that not less than $25,000 shall be expended for AED and Blue Light upgrades and installation at school facilities in the town of Norfolk for fiscal year 2026; provided further,

that not less than $75,000 shall be expended for adult English language classes at The Welcome Project in the city of Somerville; provided further, that not less than $10,000 shall be expended for the repair and replacement of the garden fence at Stoklosa Middle School in the city of Lowell to ensure safe and continued access to the school garden for students; provided further, that such funds shall support hands-on educational programming related to food systems, nutrition and food justice; provided further, that not less than $250,000 shall be expended for Women’s Money Matters to provide support for financial wellness programs; provided further, that not less than $50,000 shall be expended to support the Sudbury school district to offset special education costs for fiscal year 2026; provided further, that not less than $150,000 shall be expended to the Josiah Quincy School Association in the city of Boston; provided further, that not less than $25,000 shall be expended for Mill City Grows in the city of Lowell to support the expansion and maintenance of community gardens and urban agriculture programming; provided further, that such funds shall be used to increase access to fresh, healthy food, provide educational opportunities related to food systems and nutrition and support efforts to address food insecurity in the community; provided further, that not less than $75,000 shall be expended to Brave Behind Bars for the TUPIT women’s education program; provided further, that not less than $500,000 shall be expended for grants to implement section 1P ½ of chapter 69 of the General Laws; provided further, that not less than $1,000,000 shall be expended for The United States of Readers program, administered by Impact Reading, to bridge the literacy gap through increased book access in Title I elementary schools; provided further, that not less than $200,000 shall be expended for the Big Brother Big Sisters of Eastern Massachusetts; provided further, that not less than $25,000 shall be expended to support the Dudley Charlton Regional School District to offset special education costs for fiscal year 2026; provided further, that not less than $250,000 shall be expended to the Ellis memorial early education center in the city of Boston; provided further, that not less than $150,000 shall be expended for the Mass Mentoring Partnership, Inc. to support a statewide mentoring summit, to create a report on the current landscape of mentoring, and to implement a college and career readiness mentoring pilot program across the state; provided further, that not less than $25,000 shall be expended to support the Spencer East Brookfield Regional School District to offset special education costs for fiscal year 2026; provided further, that not less than $25,000 shall be expended to support the Quabbin Regional School District to offset special education costs for fiscal year 2026; provided further, that not less than $25,000 shall be expended to support Southbridge Public Schools to offset special education costs for fiscal year 2026; provided further, that not less than $250,000 shall be expended for the Waltham Boys and Girls Club, Inc. for capital expenditures to support educational opportunities for public school students in partnership with public schools; provided further, that not less than $300,000 shall be expended to Quincy college to provide student supports and services; provided further, that not less than $150,000 shall be expended as a grant to the Northeast Arc, Inc. for its Pathways to Opportunities program for education, mentorship, skill-building and job training of eligible high school students who are not immediately college bound; provided further, that not less than $100,000 shall be expended to conduct a study to determine the feasibility of consolidating the following school districts: Northern Berkshire school union, North Adams school district and Hoosac Valley regional school district; provided further, that not less than $150,000 shall be expended to Canton public schools for the purchase of updated science curriculum materials; provided further, that not less than $25,000 shall be expended for Friends of the Hernández for fostering bilingual and bicultural leaders while providing essential enrichment, after-school programming, and family engagement opportunities; provided further, that not less than $75,000 shall be expended for Bottom Line to assist in operations and programming providing students with individual support, and ensuring they have the guidance needed to affordably access higher education, and be graduate career-ready; provided further, that not less than $150,000 shall be expended as a grant to Breaktime United Inc. to support educational programming by Breaktime United Inc. and its allied organizations, including, but not limited to programming to assist young adults in earning their high school equivalency; provided further, that not less than $500,000 shall be expended to the city of Quincy for special education transportation costs at Quincy public schools; provided further, that not less than $150,000 shall be expended to Northeastern University for a district-wide dual enrollment pilot partnership with the Boston Public Schools; provided further, that not less than $150,000 shall be expended to Neighborhood Partners for the Hurley School (NPHS) to support renovations to the Hurley School playground, including improvements to the outdoor classroom and nature walk areas, to support outdoor educational use and create a safe, inclusive, accessible, and welcoming space for students and the diverse surrounding community; provided further, that not less than $200,000 shall be expended for the classroom expansion project at the United South End Settlements in Boston; provided further, that not less than $100,000 shall be expended to The BASE to provide the operational resources needed to scale The BASE’s educational programming, including college readiness initiatives and rapidly growing STEM offerings; provided further, that not less than $50,000 shall be expended for Alma Wright Garden in the City of Boston to support the expansion and maintenance of Alma Wright Garden at The Trotter Elementary School and urban agriculture programming; provided further, that such funds shall be used to increase access to fresh, healthy food, provide educational opportunities related to food systems, nutrition and support efforts to address food insecurity in the City of Boston; provided further, that not less than $200,000 shall be expended for The Literacy Lab for the purposes of providing evidence-based literacy intervention services, and to provide program participants with professional development skills to enhance the educator pipeline in Massachusetts; provided further, that not less than $100,000 shall be expended to support renovations at the Summer Street School playground in the town of Lynnfield, including the installation of developmentally appropriate structures for special needs students enrolled in the school's Differentiated Learning Program; provided further, that not less than $500,000 shall be expended to the city of Quincy for summer education programs at Quincy public schools; provided further, that not less than $200,000 shall be expended to the Boys and Girls Club of Lynn for the construction and equipping of new and expanded early education facilities; provided further, that not less than $50,000 shall be expended for Wondermore, to bridge the literacy gap through increased book access in Boston Public Schools; provided further, that not less than $125,000 shall be expended to Old Rochester Regional High School for the replacement of unsafe gymnasium bleachers that are beyond their useful life and no longer serviceable; provided further, that not less than $25,000 shall be expended to support the Wayland School District to offset school facilities costs for fiscal year 2026; provided further, that not less than $50,000 shall be expended to the Tewksbury Public Schools to support students in the Town of Tewksbury; provided further, that not less than $50,000 shall be expended to the Wilmington public schools to support students in the town of Wilmington; provided further, that not less than $200,000 shall be expended to the city of Lynn for the procurement and installation of a LED scoreboard at manning field in the city of Lynn; provided further, that not less than $100,000 shall be expended to Framingham public schools for the purchase of a wheelchair accessible van; provided further, that not less than $100,000 shall be expended to Ashland Public schools for the purchase of a wheelchair accessible van; provided further, that not less than $15,000 shall be expended to the city known as the town of North Attleborough for development of a sensory, occupational, and physical therapy space at the amvet boulevard school; provided further, that not less than $40,000 shall be expended to the town of Mansfield for creation of a multi-media lab space at Mansfield high school and acquisition of associated studio production equipment; provided further, that not less than $25,000 shall be expended to the Plymouth public schools for the purchase and installation of security cameras and related equipment; provided further, that not less than $50,000 shall be expended to Spark Media Foundation Inc, for the purposes of supporting their after school, hands-on, radio engineering, broadcast content, engineering, and art education programs across the commonwealth; provided further, that not less than $200,000 shall be expended to the West Springfield Boys and Girls Club for building infrastructure and classroom expansion improvements in the town of West Springfield; provided further, that not less than $100,000 shall be expended to Chelsea public schools; provided further, that not less than $200,000 shall be expended for 826 Boston to administer writing enrichment, tutoring and college prep services for public school students; provided further, that not less than $50,000 shall be expended to Attleboro public schools for interactive display panels with stands for middle school classrooms; provided further, that not less than $50,000 shall be expended to Tri-County regional vocational technical high school for the construction of a community greenhouse and garden for use in the culinary arts and engineering and sustainability programs; provided further, that not less than $10,000 shall be expended to the city known as the town of North Attleborough for resources and tools for special education services; provided further, that not less than $23,500 shall be expended for a grant to Atlantic Resiliency Innovation, Inc. to support K-12 STEM enhancement programming, including hands-on learning opportunities, curriculum development and partnerships with local school districts; provided further, that not less than $15,000 shall be expended to the city known as the town of North Attleborough for 3-dimensional printers for use in STEM education at elementary and middle school; provided further, that not less than $50,000 shall be expended to the Ukrainian research institute at Harvard for the 2027 TCUP conference, in collaboration with the UMASS system and state university system; provided further, that not less than $25,000 shall be expended to the Bellingham public school district to offset special education costs for fiscal year 2026; provided further, that not less than $25,000 shall be expended to the Blackstone-Millville regional public school district to offset special education costs for fiscal year 2026; provided further, that not less than $25,000 shall be expended to the Uxbridge public school district to offset special education costs for fiscal year 2026; provided further, that not less than $30,000 shall be allocated to the town of Lunenburg to design and plan replacement of the school playground at the Lunenburg primary school; provided further, that not less than $350,000 shall be expended to support operations and hygiene product acquisition for Hope and Comfort; provided further, that not less than $50,000 shall be expended to Inquilinos Boricuas en Acción (IBA) for La CASA, the center for arts, self-determination, and activism, to support individuals and families in breaking the cycle of poverty and achieving socio-economic mobility through high-quality youth programming, evidence-based education, and financial empowerment programming for residents; provided further, that not less than $50,000 shall be expended for the Worcester public library and Worcester public schools to expand their library access partnership focused on improving student literacy and academic outcomes; provided further, that not less than $25,000 shall be expended for capital improvements of the boys and girls club of greater Westfield that will expand and enhance the education program for area teens; provided further, that not less than $25,000 shall be expended to support the Leicester school district to offset special education costs for fiscal year 2026; provided further, that not less than $5,000 shall be expended for smarter HEPA air filters for classrooms at the Benjamin Franklin classical charter public school in the city known as the town of Franklin; provided further, that not less than $25,000 shall be expended to Westfield public school district to replace and upgrade technology and enhance the learning experience of students; provided further, that not less than $25,000 shall be expended to the Plymouth public schools for the purchase and installation of safety bollards; provided further, that not less than $25,000 shall be expended to Norris elementary school in Southampton for student and teacher laptop replacement; provided further, that funds shall be expended for tutoring, curriculum-based enrichment, digital access to devices and learning tools and transportation to support consistent participation in after-school programming; provided further, that the program shall prioritize low- and moderate-income students; provided further, that not less than $100,000 shall be expended to the city of Gardner to support the operations of a teen center; provided further, that not less than $50,000 shall be expended for the Worcester Public schools to make playground improvements at Grafton Street School; provided further, that not less than $150,000 shall be expended for the Boston Debate League for their after-school debate league program; provided further, that not less than $300,000 shall be expended for friends of the children Boston for the expansion of the professional K-12 youth mentorship program; provided further, that not less than $50,000 shall be expended to Natick Public schools to support targeted academic initiatives and family engagement efforts necessary to accommodate for the growth in the number of multilingual learners at Natick public schools, as well as to support programs designed to aid those students who can benefit from additional academic support as they work toward graduation; provided further, that not less than $75,000 shall be expended to the town of Clinton for communication and security upgrades at Clinton elementary , including replacement of the telephone system and improvements to building access controls; provided further, that not less than $50,000 shall be expended to the town of Boylston for the replacement of the roof at Boylston elementary school; provided further, that not less than $100,000 shall be expended for the renovation and improvement of the playground at Tucker; provided further, that not less than $100,000 shall be expended to the city of Lynn for upgrades to outdoor grounds abutting secondary education institutions in the city of Lynn; provided further, that not less than $30,000 shall be allocated to the North Middlesex Regional School District for fire safety upgrades to Spaulding Memorial School in the Town of Townsend; provided further, that not less than $60,000 shall be expended to the Haverhill

for the Haverhill Promise initiative to expand early literacy; provided further, that not less than $75,000 shall be expended to support full-day kindergarten in the town of North Reading; provided further, that not less than $75,000 shall be expended for technology improvements in the North Reading public schools; provided further, that not less than $125,000 shall be expended to Piers Park Sailing Center for sailing and maritime education and operations in East Boston; provided further, that not less than $100,000 shall be expended to the USS Constitution Museum, Inc. for civics education programs within the Charlestown Navy shipyard park; provided further, that not less than $15,000 shall be expended for Casserly House’s adult ESOL education program for immigrants who speak, read, and write little or no English to receive help and support in the Archdale area of Roslindale; provided further, that not less than $10,000 shall be expended for the Southwest Boston Community Development Corporation’s Green Team, focusing on educational opportunities, career readiness, leadership development, and life skills for students, youth and young adults; provided further, that not less than $125,000 shall be expended for Campus Without Walls to provide live, virtual, credit-bearing educational courses and career pathways to high school students and school districts across the commonwealth; provided further, that not less than $100,000 shall be expended to Boston Partners for Education to support school programing needs; provided further, that not less than $25,000 shall be expended for traffic calming and pedestrian safety improvements in proximity of the Wildwood Elementary School Project in the town of Wilmington; provided further, that not less than $50,000 shall be expended to One Bead Project to fund entrepreneurship and career readiness programming for school age children in the City of Boston; provided further, that not less than $25,000 shall be expended for pedestrian and traffic safety improvements in the town of Tewksbury along the Route 38 corridor; provided further, that not less than $100,000 shall be expended for the Boston Public Schools for Vietnamese and Cape Verdean dual language programs; provided further, that not less than $60,000 shall be expended to the Martha’s Vineyard Boys and Girls Club for the purchase of a new vehicle; provided further, that not less than $200,000 be expended to the Marine Biological Laboratory in the town of Falmouth for research and education; provided further, that not less than $875,000 shall be expended for the Simon Wiesenthal Center’s Mobile Museum of Tolerance Bus to serve middle and high school students, teachers, law enforcement agencies, faith leaders, government leaders and others by bringing an inventive approach to community outreach through bringing the museum field trip directly to the communities and designed to prevent bullying, racism, antisemitism, hate and intolerance and to encourage respect for human dignity; provided further, that not less than $100,000 shall be expended to the Town of Burlington for an elementary school generator that failed prematurely; provided further, that not less than $100,000 shall be expended to the East Boston Social Centers for community-based initiatives for kindergarten; provided further, that not less than $200,000 shall be expended to the City of Worcester for accessibility and playground improvements for Quinsigamond Elementary School; provided further, that not less than $200,000 shall be expended for otherwise unreimbursed costs to municipalities for out of district special education costs of students living at Hanscom Air Force Base; provided further, that not less than $200,000 shall be expended for a reserve to assist the Town of Bedford for the education of children in families employed by the federal government on military reservations who attend Shawsheen Valley Technical High School; provided further, that not less than $30,000 shall be expended to the Newton Public Schools for the Pre-School Reading Early Intervention Program; ; provided further, that not less than $40,000 shall be expended to the Newton Public Schools for the Math Pathways Summer Program; provided further, that not less than $25,000 shall be expended to the Newton Public Schools for the Digital Writing Portfolio Program; provided further, that not less than $250,000 shall be expended for Thrive Scholars to support college to career services; provided further, that not less than $100,000 shall be expended for the young parents program at More Than Words, Inc.; provided further, that not less than $100,000 shall be expended to the USS Massachusetts Commissioning Committee for the commissioning of the USS Massachusetts; provided further, that not less than $75,000 shall be expended to the Haverhill Community Playground in partnership with Haverhill Public Schools for the Golden Hill Elementary Playground project; provided further, that not less than $25,000 shall be expended for the town of Rockland to support bilingual education and English language learner programs, including instructional services, curriculum development and family engagement; provided further, that not less than $50,000 be allocated for the student resource and support center for mental health services in memory of Jason Bernard at the Higgins Middle School in the City of Peabody; provided further, that not less than $50,000 shall be expended to Boston Public Schools for experiential STEM and innovation programming for public education institutions serving grades K-6 in the East Boston section of the city of Boston; provided further, that not less than $50,000 shall be expended for Augmented Communication Devices for the Sharon Public Schools; provided further, that not less than $50,000 shall be expended for equipment and materials for a STEM Lab in the Sharon Public Schools; provided further, that not less than $100,000 shall be expended to the Massachusetts Biotechnology Education Foundation, Inc. to increase career pathways for the life sciences sector; provided further, that not less than $50,000 shall be expended to Auburn Public Schools to support students in the town of Auburn; provided further, that not less than $50,000 shall be expended to Millbury Public Schools to support students in the town of Millbury; provided further, that not less than $50,000 shall be expended to Oxford Public Schools to support students in the town of Oxford; provided further, that not less than $50,000 shall be expended for YouthConnect to provide community-based mental health services to high-risk youth and their families residing in the East Boston community; provided further, that not less than $25,000 shall be expended to Berkley Public Schools for the purchase of a high-quality reading curriculum resource; provided further, that not less than $200,000 shall be expended for the expansion of Mission Grammar School Expansion; provided further, that not less than $100,000 shall be expended for Science Club for Girls for STEM education programming; provided further, that not less than $50,000 shall be expended to the University of Massachusetts Stone Living Lab to research salt marsh restoration techniques in East Boston; provided further, that not less than $50,000 shall be expended to the Town of Halifax to offset special education costs for FY26; provided further, that not less than $50,000 shall be expended to the Town of Pembroke for HVAC repairs and replacements at Pembroke Public School buildings; provided further, that not less than $15,000 shall be expended to the Town of Plympton for roof repairs at the Dennett Elementary School; provided further, that not less than $200,000 shall be expended to the city of Waltham to offset special education costs for fiscal year 2026; provided further, that not less than $25,000 shall be expended to South Shore Vocational Technical High School to support paramedic training for students, including programming developed in coordination with local fire departments and emergency medical service providers; provided further, that not less than $50,000 shall be expended to the town of Northbridge to offset special education costs for fiscal year 2026; provided further, that not less than $50,000 shall be expended to the town of Upton to offset special education costs for fiscal year 2026; provided further, that not less than $50,000 shall be expended to the town of Grafton to offset special education costs for fiscal year 2026; provided further, that not less than $1,000,000 shall be expended for the New England Culinary Arts Training expansion and relocation to Nubian Square; provided further, that not less than $20,000 shall be expended to the Town of Georgetown to undertake necessary repairs and upgrades to Georgetown Middle Highschool; provided further, that not less than $25,000 shall be expended for updated computer lab equipment at Woburn Memorial High School in the City of Woburn; provided further, that not less than $75,000 shall be expended for educational programming at the Immigrants Assistance Center, Inc. in New Bedford; provided further, that not less than $25,000 shall be expended for the Acton-Boxborough Resource Center for connecting residents to community resources at Acton-Boxborough schools; provided further, that not less than $100,000 shall be expended for materials, equipment and capital improvements for public schools in the town of Reading; provided further, that not less than $75,000 shall be expended for the Lawrence Partnership, Inc. for the purpose of advancing inclusive economic opportunity, workforce development and small business support initiatives in the city of Lawrence; provided further, that not less than $200,000 shall be expended for the Boston Public Schools for their early homelessness intervention and prevention programming; provided further, that not less than $30,000 shall be expended for educational programming at Dennison Memorial Community Center in New Bedford; provided further, that not less than $200,000 shall be expended to the city of Newton to offset special education costs for fiscal year 2026; provided further, that not less than $20,000 shall be expended to the Town of Newbury to undertake necessary infrastructure system repairs in Newbury Elementary School; provided further, that not less than $100,000 shall be expended for Boston Harbor Now to provide free ferry service for educational programming for Massachusetts public school students and youth groups on the Boston Harbor Islands; provided further, that not less than $50,000 shall be expended to Just A Start to support the solar photovoltaic installer training program; provided further, that not less than $50,000 shall be expended to support renovations at the Teaticket Elementary School playground in the town of Falmouth, including the installation of developmentally appropriate structures for special needs students; provided further, that not less than $100,000 shall be expended for improvements to the Saugus public schools; provided further, that not less than $250,000 shall be expended to support full time kindergarten in the city known as the Town of Braintree; provided further, that not less than $15,000 shall be expended for student technology devices for the Swift River Elementary School in New Salem; provided further, that not less than $35,000 shall be expended for facility enhancements for a preschool classroom at Greenwood Elementary School in the Town of Wakefield; provided further, that not less than $100,000 shall be expended to the city of Watertown to offset special education costs for fiscal year 2026; provided further, that not less than $40,000 shall be expended for an audiovisual system for the all-purpose room at the Horace Mann Elementary School in the City of Melrose; provided further, that not less than $75,000 shall be expended for the renovations of the all-purpose room at the Hoover Elementary School in the City of Melrose; provided further, that not less than $50,000 shall be expended for security, technology and lighting improvements for the Bridgewater Raynham Regional School District; provided further, that not less than $50,000 shall be expended for installation of a new building water filtration system at Bridgewater Middle School in Bridgewater; provided further, that not less than $50,000 shall be expended to the Salem Academy Charter for equipping the school with new security and emergency communication devices; provided further, that not less than $100,000 shall be expended to support the 21st Century Afterschool and summer programs at the Arthur T. Cummings Elementary School within the City of Winthrop known as the Town of Winthrop; provided further, that not less than $50,000 shall be expended to the Boys and Girls Clubs of Cape Cod in the town of Mashpee for various after-school education programs; provided further, that not less than $25,000 shall be expended to support financial gaps at the Revere Community school,

initiates relative to education for workforce preparation with ESL, Technical Preparedness, computer literacy, and classroom supplies in the City of Revere; provided further, that not less than $25,000 shall be expended for updated curriculum materials for Shutesbury Elementary School in Shutesbury; provided further, that not less than $25,000 shall be expended to the Middleborough Public Schools to support students in the town of Middleborough; provided further, that not less than $50,000 shall be expended to the Haverhill YMCA for the construction and enhancement of a new early education facility; provided further, that not less than $50,000 shall be expended for Springfield public schools to obtain and disperse, to all schools, multilingual dictionaries for multilingual learner students; provided further, that not less than $100,000 shall be expended for Springfield public schools to obtain translation devices to support communication for multilingual learner students and their parents; provided further, that not less than $100,000 shall be expended for Springfield public schools to expand the arts program by acquiring art supplies, theater essentials and pottery supplies to increase student engagement; provided further, that not less than $50,000 shall be expended for the Latino Economic Development Corporation (LEDC) to provide access for Springfield youth to attend Springfield Code Ninjas “where kids write the Code” to obtain and disperse vouchers to Springfield families with multilingual children; provided further, that not less than $100,000 shall be expended for the Financial Literacy Youth Leadership Program through the Legacy Latino Economic Development Corporation; provided further, that not less than $50,000 shall be expended for the HOPE Center for the Arts to provide college planning, application, test prep, financial aid, scholarships, and career alternative pathways for students; provided further, that not less than $50,000 shall be expended for Big Brothers Big Sisters of Western Massachusetts; provided further, than not less than $30,000 shall be expended for facility and safety improvements for Belchertown Public Schools; provided further, that not less than $100,000 shall be expended to the Amherst Early Education Center for its pre-kindergarten program; provided further, that not less than $25,000 shall be expended to the city of Beverly for initial start-up costs to expand afterschool educational and enrichment programs for youth aged 11-18 at the recently renovated Myles McPherson Youth Center; 6; provided further, that not less than $250,000 shall be expended to Cambridge Community Center to establish one of the first carbon-neutral resilience hubs in the United States; provided further, that not less than $25,000 shall be expended to the Duxbury Public School District in order to assist with a feasibility study or renovations for Alden Elementary School; provided further, that not less than $25,000 shall be expended to the Freetown Lakeville Regional School District to support students in the towns of Freetown and Lakeville; provided further, that not less than $50,000 shall be expended to Empower Yourself youth drone/robotics program operated through Brockton Public Schools in collaboration with MIT; provided further, that not less than $75,000 shall be expended to the Brockton Public Schools to enable BPS to advance much needed improvements to the Davis school outdoor recreation area; provided further, that not less than $50,000 shall be expended for statewide expansion of the real-time climate monitoring project led by the Stone Living Lab at the University of Massachusetts Boston; provided further, that not less than $300,000 shall be expended to Special Olympics Massachusetts, Inc. for early motor skills development and inclusive pre-K and elementary education; provided further, that not less than $100,000 shall be expended to the Massachusetts Adoption Resource Exchange (MARE) for the purposes of expanding programming and educational resources on the opportunities for individuals and families to adopt children from the Massachusetts foster care system specifically educational programming focusing on trauma-informed skills and competencies to support the children and teens who wait the longest for permanency, including children of color, LGBTQ+ youth, and those with disabilities; provided further, that not less than $50,000 shall be expended to the town of Arlington for technology upgrades in the Arlington Public schools; provided further, that not less than $100,000 shall be expended as a grant to the Southcoast Health At Home Angel Wings Retreat Bereavement Program to educate children and teens and provide them with coping skills while grieving the loss of a loved one; provided further, that not less than $50,000 shall be expended to The Eliot School of Fine & Applied Arts in the Jamaica Plain neighborhood of the city of Boston for arts education and youth programming; provided further, that not less than $500,000 shall be expended to Weymouth public schools Career Technical Education for the purchase and costs associated for updated curriculum and materials including but not limited to Allied Health, Automotive Technology, Construction Technology, Cosmetology, Culinary Arts, Drafting and Design Technology, Early Childhood Education, Graphic Communication, Information Technology, and Metal Fabrication programs; provided further, that not less than $200,000 shall be expended for the Boston Public Schools for their homeless education resource network; provided further, that not less than $50,000 shall be expended to Southwest Boston Senior Services to provide educational services to seniors in Southwest Boston; provided further, that not less than $100,000 shall be expended for playground sitework and installation at Taylor Elementary School in New Bedford; provided further, that not less than $200,000 shall be expended to the MassYouthInnoLab for K-12 career-connected learning resources; provided further, that not less than $200,000 shall be expended for the Anchor and Teaching Program at the South Boston Community Health Center, a teaching community health center, to support nurse practitioner students and create pipelines to providing quality healthcare for underserved populations; provided further, that not less than $150,000 shall be expended to Boston Scores for the operations of the East Boston FC and Festival 2026 programming to celebrate housing the World Cup in the city of Boston; provided further, that not less than $100,000 shall be expended to Brockton Public Schools for the study of rebuilding Brockton High School; provided further, that not less than $25,000 shall be expended to the Taunton Public Schools to support students in the City of Taunton; provided further, that not less than $75,000 shall be expended for psychosocial educational programming at the Teen Torch Foundation; provided further, that not less than $25,000 shall be expended for Julie's Family Learning Program to upgrade aging infrastructure for its adult and early childhood education programs; provided further, that not less than $25,000 shall be expended for the Community Art Center Inc. School Age Child Care (SACC) Program in the city of Cambridge; provided further, that not less than $250,000 be expended to the Town of Winchester for assistance in the acquisition of not more than 15 acres of land in Winchester, commonly known as Forest Ridge, to be utilized for conservation and nature based education; provided further, that not less than $20,000 shall be expended to the Fort Point Arts Community to provide educational instruction and engagement through arts and culture and provided further, that funds may be used as part of a matching grant program; provided further, that not less than $100,000 shall be expended to Junior Achievement of Greater Boston to enhance middle school to career pathways, featuring the following significant programs: 1. Interactive career exploration events designed to connect 1,200 8th graders with local businesses and industries to provide education pathways for career enhancement; 2. Direct youth entrepreneurship by giving high school students the space, mentorship, materials and educational support necessary to launch and operate businesses in conjunction with coursework; 3. Providing financial literacy courses, materials and educator training to students enrolled in financial literacy courses through designated district public schools; and 4. Providing all levels of placement services and support for paid internships for program alumni; provided further, that not less than $150,000 shall be expended to the National Inventors Hall of Fame to expand STEM summer learning opportunities for economically disadvantaged students across the Commonwealth in grades kindergarten through six at Camp Invention sites; provided further, that not less than $120,000 shall be expended to support the special education and after school program transportation for students in the City of Fall River; provided further, that not less than $200,000 shall be expended for the Boston Public Schools for evidence-informed school-based mental health intervention programming; provided further, that not less than $25,000 shall be expended for skill-building workshops at the Margaret Fuller House in the city of Cambridge; provided further, that not less than $25,000 shall be expended for the South Boston Neighborhood House to offset deficits in its early childhood education and care program; provided further, that not less than $40,000 shall be expended for the Acton Discovery Museum to expand its Traveling Science Workshops (TSW) Fellowship to allow the museum to hire and train an early-career Fellow to deliver hands-on STEM programs directly in classrooms; provided further, that not less than $20,000 shall be expended to the Laboure Center to offset costs associated with placing English language learners through its Nursing Assistant & Home Health Aide Program; provided further, that not less than $50,000 shall be expended for educational enrichment field trips for the City of Fall River public school students; provided further, that not less than $50,000 shall be expended for safety improvements at Old Post Road Elementary School in Walpole; provided further, that not less than $100,000 shall be expended for a feasibility study for electrification and HVAC improvements at the Hardy Elementary School in the town of Arlington; provided further, that not less than $50,000 shall be allocated to the City of Watertown for renovations to the Phillips School Gymnasium; provided further, that not less than $25,000 shall be expended to support the Abington School District to offset special education costs for fiscal year 2026; provided further, that not less than $125,000 shall be expended for alternative programming relating to career readiness for students in the Belmont Public Schools; provided further, that not less than $500,000 shall be expended to GBH’s educational public media resources for the Commonwealth; provided further, that not less than $84,000 shall be expended for the Calvin Coolidge Presidential Library and Museum to expand civics education programs, including redesign and technological investments; provided further, that not less than $20,000 shall be expended to the Robbins House to update exhibitions and technology, and enhance educational programming to serve its growing audience of over 10,000 annual visitors; provided further that not less than $200,000 shall be expended for the Boston Public Schools for afterschool programming; provided further, that not less than $300,000 shall be expended to the Pittsfield Public Schools in the City of Pittsfield for unreimbursed out of district special education transportation costs; provided further, that not less than $50,000 shall be expended to the Methuen Literacy Partnership initiative to expand early literacy in the city of Methuen; provided further, that not less than $100,000 shall be expended to the Boys and Girls Club of Metro North for the continued operation of the INspire Cafe program; provided further, that not less than $125,000 shall be expended to Framingham State University to provide ADA Compliant Close Captioning at the Framingham State University auditorium and gymnasium to comply with accessibility mandates; provided further, that not less than $200,000 shall be expended for the town of West Boylston to offset extraordinary out-of-district special education tuition costs, including reimbursement for prior year losses in contingency funding that resulted in staff reductions; provided further, that not less than $50,000 shall be expended to Andover Public Schools to support students in the town of Andover; provided further, that not less than $50,000 shall be expended to Boxford Public Schools to support students in the town of Boxford; provided further, that not less than $50,000 shall be expended to North Andover Public Schools to support students in the town of North Andover; provided further, that not less than $25,000 shall be expended for No Limits Academy Massachusetts, Inc. to support youth development, mentoring, academic support and violence prevention programming for at-risk youth in the cities of Lawrence and Methuen; provided further, that not less than $50,000 shall be expended for the installation of a wheelchair-accessible elevator to the athletic field press box at Monomoy Regional High School; provided further, that not less than $50,000 shall be expended to The Valedictorian Project, Inc., to provide supplemental educational support to public high school graduates from Boston, Brockton, Chelsea, Lawrence, Holyoke and Worcester, and to enable The Valedictorian Project to expand its operations in the Commonwealth; provided further, that not less than $30,000 shall be expended for wi-fi and technological enhancements for Carlisle Public Schools; provided further, that not less than $350,000 shall be expended for the Stoughton Public Schools; provided further, that not less than $50,000 be expended to Neighborhood Ninjas for the construction of a NinjaFit Playground in the town of Lee; provided further, that not less than $25,000 shall be expended for building improvements at the Rindge Avenue Upper and Peabody Elementary School campus in the city of Cambridge; provided further, that not less than $100,000 shall be expended to the New Bedford Public Schools for replacing bleachers at the New Bedford High School gymnasium; provided further, that not less than $100,000 shall be expended for an educational pilot program for the Boston Lyric Opera to provide tours and educational programming in music and performance arts to public school students and youth groups; provided further, that not less than $50,000 shall be expended for Community Investors, Inc.’s PowerPlay Initiative in the town of Wellesley in support of the expansion of an inclusive after-school and out-of-school-time recreational program at urban and suburban Massachusetts schools; provided further, that not less than $50,000 shall be expended for a project to connect organic gardening, outdoor exercise, healthy food, food preparation and elementary school aged children in the greater Northampton area, operated by Grow Food Northampton; provided further, that not less than $25,000 shall be expended to support the East Bridgewater School District to offset special education costs for fiscal year 2026; provided further, that not less than $25,000 shall be expended to support the Whitman Hanson Regional School District to offset special education costs for fiscal year 2026; and provided further, that not less than $25,000 shall be expended for technology and security upgrades at Nauset Regional Middle School

$29,453,484

Department of Elementary and Secondary Education

1596-2604

For a reserve to support reimbursements to school districts and direct payments to service providers for special education instructional and transportation costs pursuant to section 5A of chapter 71B of the General Laws and item 7061-0012; provided, that reimbursements shall be made in the fiscal year ending on June 30, 2027 for costs incurred in the fiscal year ending on June 30, 2026; and provided further, that funds may be transferred to said item 7061-0012 and expended subject to the conditions specified in said item in the general appropriations act for the fiscal year ending on June 30, 2027

$152,000,000

1596-2702

For efforts to reduce the waitlist for income-eligible early education and care programs; provided, that funds from this item shall be expended in coordination with funds from item 3000-4060; provided further, that funds may be expended for teen parents and homeless families at risk of becoming eligible for transitional aid to families with dependent children; provided further, that funds may be expended for informal early education and care benefits for families meeting income-eligibility criteria; provided further, that not less than $10,700,000 shall be expended for the department’s fiscal year 2027 procured contracted early education slots; provided further, that not less than $8,000,000 shall be expended for educator costs associated with personal childcare; provided further, that not less than $7,500,000 shall be expended for an early education and care educator loan forgiveness program established in section 19G of chapter 15A of the General Laws; provided further, that the funds for the department’s fiscal year 2027 procured contracted early education slots and for educator costs associated with personal childcare shall not be utilized for or transferred for other purposes or any other early education eligible populations; provided further, that the early education and care services funded from this item shall be distributed in a geographically equitable manner that provides fair and adequate access to early education and care for all eligible individuals; provided further, that the commissioner of early education and care may transfer funds between this item and items 3000-1000, 3000-3060 and 3000-4060; and provided further, that not later than May 1, 2026, the department of early education and care shall submit a report to the house and senate committees on ways and means detailing the number of families projected to be removed from the waitlist through this item

$38,700,000

1596-2703

For grants to support civics education programs; provided, that not less than $750,000 shall be expended for the implementation of a program to support civics education learning opportunities in coordination with the John Fitzgerald Kennedy Library Foundation, Incorporated, that focuses on underserved communities and other communities, across the commonwealth; and provided further, that not less than $1,000,000 shall be expended for the Edward M. Kennedy Institute for the United States Senate, Inc. to expand civics education programs, including investments in curriculum and technology; provided further, that not less than $100,000 shall be expended for the Welcome and Exhibition Center expansion of the New Bedford Whaling Museum; provided further, that not less than $200,000 shall be expended for the Museum of African American History for the purpose of civic education about the historic and on-going impact of efforts by Massachusetts Black communities on expanding equality and civil rights for all Commonwealth residents

$2,050,000

1596-2704

For a reserve to support regional school transportation costs; provided, that the commissioner of elementary and secondary education may transfer funds from this item to item 7035-0007 and expend said funds subject to the conditions specified in said item in the general appropriations act for the fiscal year ending June 30, 2026………………………..$3,000,000

1596-9813

For rural school aid to eligible towns and regional school districts, excluding vocational schools, independent agricultural, technical schools and charter schools; provided, that a school district shall be eligible for rural school aid if a school district has a student density of not more than 35 students per square mile and an average annual per capita income of not more than the average annual per capita income for the commonwealth for the same period; provided further, that rural school aid shall be allocated equitably in the following priority order: (i) school districts serving less than 11 students per square mile; (ii) school districts serving not more than 21 students per square mile; and (iii) school districts serving not more than 35 students per square mile……………………..$2,000,000

Department of Higher Education

1596-2425

For the purposes of continuing the implementation of section 15E of chapter 15A of the General Laws to encourage private fundraising by the commonwealth’s public institutions of higher education for the endowments and capital outlay programs of those institutions including, but not limited to, endowed scholarship funds, endowed professorships, endowed STEM programming, endowed research positions, endowed programming in the arts and humanities, endowed funds to increase diversity and inclusion on public higher education campuses, endowed funds to increase persistence and completion rates, endowed funds to encourage innovative financial aid strategies, including income-sharing arrangements, endowed early college programs and such other purposes as the board of higher education shall determine to be consistent with system-wide and campus mission statements and with measurable goals and metrics tied to those missions; provided, that the board of higher education shall implement the program in a manner that ensures that each institution shall have an equal opportunity to secure matching funds from this item; provided further, that not less than $5,000,000 shall be allocated to state universities; provided further, that not less than $5,000,000 shall be allocated to community colleges; provided further, that not later than September 1, 2026, the board of higher education shall issue a preliminary report on the initial allocation of matching dollars and any guidelines adopted for the distribution and use of such funding; and provided further, that the report shall be submitted to the house and senate committees on ways and means

$10,000,000

1596-2603

For a reserve to provide financial assistance to Massachusetts students enrolled in and pursuing a program of higher education at a public institution of higher education in the commonwealth; provided, that funds may be transferred from this item to items 7070-0065, 1596-2414 and 1596-2700 at the direction of the secretary of education

$18,300,000

1596-9805

For programs to encourage graduates of the commonwealth’s public institutions of higher education to work as public school educators; provided, that funds shall be expended to fund the tomorrow’s educators program established in section 19D of chapter 15A of the General Laws; provided further, that funds shall be expended for a student loan repayment assistance program for public school educators; provided further, that the student loan repayment assistance program shall be administered by the executive office of education and that funds for the program may be expended to enhance existing loan repayment assistance programs, if appropriate; provided further, that the student loan repayment assistance program shall provide assistance of not more than $7,500 per eligible individual; provided further, that said program shall prioritize the recruitment and retention of racially, culturally, ethnically and linguistically diverse educators consistent with chapter 132 of the acts of 2019 to diversify the educator workforce; provided further, that to be eligible for the student loan repayment assistance program under this item, an individual shall: (i) have completed a bachelor’s degree program at a public institution of higher education as defined in section 5 of said chapter 15A and including Quincy College, after January 1, 2020; (ii) have outstanding educational debt that was incurred to pay tuition, fees or additional costs of attendance as calculated by the institution of higher education, including, but not limited to, room and board, books and supplies, transportation, child care and personal expenses, while enrolled in an undergraduate degree or post-baccalaureate program at the institution; and (iii) commit to and work for 4 years in a school district, as defined in section 2 of chapter 70 of the General Laws, as a teacher, instructional or program paraprofessional or in any other position that requires a license or other form of certification issued by the department of elementary and secondary education or other state agency; provided further, that the executive office of education shall promulgate regulations for the administration and enforcement of the student loan repayment assistance program, which shall include repayment procedures if a participating individual fails to comply with the program requirements; provided further, that if the funds appropriated for the student loan repayment assistance program are insufficient to cover costs of all eligible individuals, priority shall be given to educators working in school districts with higher shares of students who are designated as low income as defined in said section 2 of said chapter 70; provided further, that not less than 45 days prior to the obligation of funds for the student loan repayment assistance program, the executive office of education shall submit a comprehensive program plan to the executive office for administration and finance, the joint committee on education and the house and senate committees on ways and means; and provided further, that funds from this item may be expended on a public awareness campaign on the student loan repayment assistance program

$5,100,000

University of Massachusetts

1596-2426

For the purposes of continuing the implementation of the public higher education endowment incentive and capital outlay contribution program established in section 15E of chapter 15A of the General Laws to encourage private fundraising by the commonwealth’s public institutions of higher education for the endowments and capital outlay programs of those institutions including, but not limited to, endowed scholarship funds, endowed professorships, endowed STEM programming, endowed research positions, endowed programming in the arts and humanities, endowed funds to increase diversity and inclusion on public higher education campuses, endowed funds to increase persistence and completion rates, endowed funds to encourage innovative financial aid strategies including income-sharing arrangements, endowed early college programs and such other purposes as the University of Massachusetts board of trustees shall determine to be consistent with system-wide and campus mission statements and with measurable goals and metrics tied to those missions; provided, that the board of higher education shall implement the program in a manner that ensures that each institution shall have equal opportunity to secure matching funds from this item; provided further, that not less than $10,000,000 shall be allocated to the University of Massachusetts to support the endowments described above, established and held by The University of Massachusetts Foundation Inc.; provided further, that not later than September 1, 2026, the University of Massachusetts board of trustees shall issue a preliminary report on the initial allocation of matching dollars and any guidelines adopted for the distribution and use of such funding; and provided further, that the report shall be submitted to the house and senate committees on ways and means

$10,000,000

TRANSPORTATION

Massachusetts Department of Transportation

1596-2404

For programs to improve the Massachusetts Bay Transportation Authority's physical infrastructure; provided, that the authority shall consult with the executive office for administration and finance on the projects to be funded by this appropriation; provided further, that the authority prioritizes upgrades and deferred maintenance projects in the core subway system; and provided further, that not later than September 1, 2026, the authority shall submit a report to the house and senate committees on ways and means including, but not limited to: (i) the criteria used for distributing funds from this item; and (ii) a list and description of the projects funded through this item or planned to be funded through this item, including the estimated cost for each project and the expected timeline for the completion of each project

$60,000,000

1596-2405

For a reserve to implement a low-income reduced fare program under the Massachusetts Bay Transportation Authority for riders of all modes with low-incomes; provided, that funds from this item may be expended on uses including, but not limited to: (i) replacement of foregone fare revenues; (ii) operating and administrative costs relating to the program; (iii) data and technology improvements, systems integration and support; and (iv) community engagement; provided further, that prior to expending funds from this item, the authority shall submit a proposed plan for implementing a low-income reduced fare program to the secretary of transportation for the approval of the secretary; and provided further, that not later than December 30, 2026, the authority shall submit a report detailing the expenditures from this item including rider enrollment in the low-income reduced fare program as of October 31, 2026, to the secretary of transportation, the joint committee on transportation and the house and senate committees on ways and means

$20,000,000

1596-2505

For an operating transfer to the Massachusetts Transportation Trust Fund established in section 4 of chapter 6C of the General Laws for a program to support grants for workforce and training initiatives at regional transit authorities and support transit improvements across the commonwealth; provided, that the Massachusetts Department of Transportation shall oversee the distribution of grants under this item; and provided further, that not later than September 1, 2026, the department shall submit a report to the joint committee on transportation and the house and senate committees on ways and means that shall include, but not be limited to: (i) the grant criteria used to determine awards; (ii) a list of grant recipients, including the amounts received by each recipient; and (iii) a description of the specific uses by each recipient

$25,000,000

1596-2507

For one-time transportation projects; provided, that not less than $250,000 shall be expended for parking lot safety improvements at Medway Burke Memorial School; provided further, that not less than $50,000 shall be expended for road repair projects in the town of Shrewsbury; provided further, that not less than $275,000 shall be expended to BAGLY, Inc., to support transportation costs for AGLY Network and allied organization youth to increase access to services, meetings and community events; provided further, that not less than $75,000 shall be expended to improve pedestrian safety and access to local businesses on state highway route 38 at Billings Avenue in the city of Medford; provided further, that not less than $50,000 shall be expended for solar powered lighting for the West Revere section of the Northern Strand Walking Path; provided further, that not less than $150,000 shall be expended to support capital and operating needs of the daily Brookline Senior Center-Brookline Teen Center shuttle service; provided further, that not less than $50,000 shall be expended to the town of Royalston for the engineering of the King Street Bridge; provided further that not less than $25,000 shall be expended to the town of Orange to support the East Main Street culvert repair project; provided further, that not less than $25,000 shall be expended to the city of Greenfield to support the reconstruction and repair of Abercrombie Drive; provided further, that not less than $25,000 shall be expended to the town of Erving to support the expansion of Care Drive; provided further, that not less than $100,000 shall be expended to the town of Scituate for repair, resurfacing and other improvements to Jericho road; provided further, that not less than $50,000 shall be expended to the town of Westborough for public roadway and sidewalk improvements; provided further, that not less than $50,000 shall be expended to the town of Southborough for public roadway and sidewalk improvements; provided further, that not less than $300,000 shall be expended to the Massachusetts Department of Transportation for public safety and beautification efforts on the Causeway street base side of the Bill Russell Bridge; provided further, that not less than $50,000 shall be expended to the town of Northborough for public roadway and sidewalk improvements; provided further, that not less than $100,000 shall be expended for road and curb improvements in the city of Fitchburg to accommodate a Massachusetts Department of Transportation detour; provided further, that not less than $50,000 shall be expended for the city of Worcester to repair the Belmont Street pedestrian bridge; provided further, that not less than $300,000 shall be expended for redesign and reconstruction initiatives at Everett Square in the city of Everett; provided further, that not less than $75,000 shall be expended to the town of Lunenburg to replace Bridge No. L-17-003 on Flat Hill road; provided further, that not less than $75,000 shall be expended to the city of Attleboro for resurfacing route 152 from Dodgeville ridge to the town of Seekonk town line; provided further, that not less than $200,000 shall be expended to the city of Worcester for reconfiguration and safety improvements at the intersection of Richards street and Cambridge street; provided further, that not less than $100,000 shall be expended to the city of Malden for traffic signal repairs and improvements; provided further, that not less than $25,000 shall be expended to the town of Lancaster for sidewalk installation along Narrow Lane; provided further, that not less than $25,000 shall be expended to the town of Berlin to repair and rehabilitate the culvert on Randall Road and for structural repairs to the Linden Street bridge; provided further, that not less than $25,000 shall be expended to the town of Sterling for the rehabilitation of Greenland road; provided further, that not less than $200,000 shall be expended to the city of Malden for streetscape and intersection safety improvements; provided further, that not less than $75,000 shall be expended for public safety improvements at the bridge on Norfolk Street in the city of Boston; provided further, that not less than $250,000 shall be expended for NeighborHealth Corporation for medically necessary patient transportation and home meal delivery services to seniors participating in Neighborhood PACE; provided further, that not less than $25,000 shall be expended to the town of Groton to install rapid flashing beacons to improve pedestrian safety on Main Street; provided further, that not less than $750,000 shall be expended to the city of Boston for street operations; provided further, that not less than $75,000 shall be expended to the town of Leicester to administer the senior medical rides program in partnership with the Worcester Regional Transit Authority; provided further, that not less than $300,000 shall be expended for the MetroWest Regional Transit Authority to continue and expand microtransit services; provided further, that not less than $75,000 shall be expended to the city of Worcester for the Webster Square corridor renovation; provided further, that not less than $80,000 shall be expended to the city of Haverhill for the installation of rapid flashing beacons to address pedestrian safety; provided further, that not less than $20,000 shall be expended to the city of Peabody for a traffic study of Margin Street from the border of the town of Danvers to the border of the city of Salem; provided further, that not less than $100,000 shall be expended to the city of Peabody for sidewalk repairs and improvements; provided further, that not less than $150,000 shall be expended to the city of Boston for replacement public safety lighting in the Brighton neighborhood in the city of Boston; provided further, that not less than $200,000 shall be expended for the town of Marlborough non-profit Employment Options Clubhouse to replace vans aging out of service in order to transport clients in mental health recovery to and from appointments and employment-related activities; provided further, that not less than $150,000 shall be expended to Merrimack Valley Transit (MeVa) to support an optimization study for demand response paratransit service; provided further, that not less than $500,000 shall be expended for transportation safety improvements in the city of Brockton and to upgrade Brockton Public Works Department's snow equipment; provided further, that not less than $50,000 shall be expended to the town of Kingston for the final design and planning of the traffic project at Route 3 and Route 3A; provided further, that not less than $20,000 shall be expended to the town of Hamilton to complete a missing sidewalk project along Highland Street; provided further, that not less than $100,000 shall be expended for roadway and sidewalk improvements in the New Boston Street Bridge area in the city of Woburn; provided further, that not less than $25,000 shall be expended for the town of Reading for the procurement of a passenger van or bus to provide shuttle transportation services; provided further, that not less than $100,000 shall be expended for the transportation improvements in the city known as the town of Braintree; provided further, that not less than $50,000 shall be expended for the pavement resurfacing of North Avenue in the town of Wakefield; provided further, that not less than $20,000 shall be expended for a traffic study of the Lincoln Elementary School area in the city of Melrose; provided further, that not less than $30,000 shall be expended for the city of Melrose for the procurement of traffic safety equipment and signage; provided further, that not less than $100,000 shall be expended for transportation improvements in the town of Holbrook; provided further, that not less than $50,000 shall be expended for the repairs on Lynnfield Street in the city of Lynn; provided further, that not less than $25,000 shall be expended for traffic safety measures with speed calming resources to create more safe and accessible pedestrian paths along the Beachmont and Wonderland corridor; provided further, that not less than $100,000 shall be expended for UMass Dartmouth to expand the intercampus and off campus shuttle service including, but not limited to, transportation to and from the UMass Dartmouth campus to the New Bedford and Fall River commuter rail stations; provided further, that not less than $25,000 shall be expended to the town of Bourne for public roadway and sidewalk improvements; provided further, that not less than $20,000 shall be expended to the town of Ipswich for pedestrian improvements along bridges and roads; provided further, that not less than $50,000 shall be expended to the town of Arlington for pedestrian safety improvements; provided further, that not less than $250,000 shall be expended for bulkhead and berth upgrades at Foss Marine Terminal in New Bedford to support multi-purpose marine transportation and cargo uses; provided further, that not less than $250,000 shall be expended to the town of Andover to support improvements to the Essex Street Corridor; provided further, that not less than $250,000 shall be expended to the city of Lawrence for construction and rehabilitation initiatives for the Daisy Street Bridge; provided further, that not less than $25,000 shall be expended to the town of Duxbury for repairs and maintenance for Powder Point Bridge; provided further, that not less than $75,000 shall be expended to facilitate the design for the Main Street and North Main Street road project; provided further, that not less than $20,000 shall be expended to the town of Rowley for pedestrian improvements along roads; provided further, that not less than $100,000 shall be expended for FAA-compliant safety improvements at Norwood Regional Airport; provided further, that not less than $25,000 shall be expended for the senior taxi program in the city of Somerville; provided further, that not less than $25,000 shall be expended to the town of Chelmsford for design improvements to Chelmsford center traffic signalization; provided further, that not less than $250,000 shall be expended to the town of Stoneham for town wide pedestrian improvements and sidewalk construction and repairs; provided further, that not less than $350,000 shall be expended to Westmass Area Development Corporation to support multimodal transportation and access improvements, including pedestrian and bicycle access, internal circulation, connectivity and supporting infrastructure, to advance transit-oriented and walkable redevelopment at Ludlow Mills; provided further, that not less than $50,000 shall be expended for safety improvements at the Pendergast Circle on route 1 in Norwood; provided further, that not less than $20,000 shall be expended for the purchase and installation of roadway safety signage in the town of West Boylston; provided further, that not less than $20,000 shall be expended to the town of Topsfield for roadway and directional signage; provided further, that not less than $165,000 shall be expended to the Dismas House for the Dismas Family Farm program and the purchase of a new EV van; provided further, that not less than $50,000 shall be expended for the sidewalk improvement in the town of Belmont; provided further, that not less than $75,000 shall be expended for the Community Path in the town of Belmont; provided further, that not less than $100,000 shall be expended as a grant to Southcoast Health for a community wellness program vehicle to provide more robust services to community members who face barriers to transportation and other social drivers of healthcare access in Bristol County; provided further, that not less than $25,000 shall be expended for the dog park on 348 Main Street in the town of Acton; provided further, that not less than $300,000 shall be expended to the Massachusetts Bay Transportation Authority for sound mitigation at Wellesley Square Station in the town of Wellesley; provided further, that not less than $25,000 shall be expended to the city of Salem to maintain the Salem Skipper micro transit program’s expanded regional service areas in Beverly and Danvers; provided further, that not less than $50,000 shall be expended for culturally informed transportation infrastructure along Adams Street in Nonantum in the city of Newton; provided further, that not less than $300,000 shall be expended to the town of Wellesley for redesign of the Weston Road corridor, including the Linden street and Central street bottleneck and the state highway route 9 interchange; provided further, that not less than $50,000 shall be expended for the city of Chelsea to purchase a van or bus to provide shuttle service; and provided further, that not less than $25,000 shall be expended for Flerra Meadows ADA costs related to its playground in the town of Boxborough

$9,090,000

1596-2521

For an operating transfer to the Massachusetts Transportation Trust Fund established in section 4 of chapter 6C of the General Laws for a program to support improvements to water transportation infrastructure across the commonwealth; provided, that not less than $1,650,000 shall be expended for the Massachusetts Bay Transportation Authority to operate ferry service between Lewis Wharf Mall in East Boston and Long Wharf in the North End; provided further, that the authority shall report on the number of passengers who utilize said service to the house and senate committees on ways and means not later than March 31, 2027

$10,000,000

1596-2612

For an operating transfer to the Massachusetts Bay Transportation Authority to replenish the Massachusetts Bay Transportation Authority deficiency fund; provided, that the Massachusetts Bay Transportation Authority shall notify the Massachusetts Department of Transportation, the executive office for administration and finance, the joint committee on transportation

and the house and senate committees on ways and means not less than 30 days in advance when funding will be withdrawn from the Massachusetts Bay Transportation Authority deficiency fund; provided further, that not later than June 30, 2026, the Massachusetts Bay Transportation Authority shall submit a written deficiency fund policy to the Massachusetts Department of Transportation, the executive office for administration and finance, the joint committee on transportation and the house and senate committees on ways and means; provided further, funds shall be expended for commuter rail service; and provided further, that funds may be expended for rider affordability initiatives and pilots that encourage ridership, improving value for riders and passholders and support and encourage participation in the income-eligible reduced fare program

$525,000,000

1596-2613

For an operating transfer to the Massachusetts Transportation Trust Fund established in section 4 of chapter 6C of the General Laws to create a workforce pipeline including, but not limited to, civil engineers and to support capital project delivery initiatives within the highway division and rail and transit division to support for capital improvements, resilient infrastructure, technical and related assistance to municipalities and to enhance transportation capital project delivery across the commonwealth

$30,000,000

1596-2614

For a reserve to support sustainable aviation fuel to accelerate the deployment and use of lower-carbon aviation fuels and strengthen the commonwealth’s clean energy economy; provided, that priority shall be given to projects that reduce greenhouse gas emissions, advance in-state economic development and align with the commonwealth’s climate and clean transportation goals; and provided further, that the department of revenue shall notify the executive office for administration and finance, the joint committee on transportation and house and senate committees on ways and means not less than 30 days after funding is withdrawn to reimburse municipalities under section 29

$30,000,000

SECTION 3. Section 2 of chapter 22D of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by inserting after the word “teams”, in line 11, the following words:- , including the joint hazard incident response team which shall be composed of hazardous materials technicians designated by the marshal and members of the Massachusetts state police bomb squad designated by the colonel of the department of state police.

SECTION 4. Paragraph (c) of section 1 of chapter 62 of the General Laws, as so appearing, is hereby amended by inserting after the word “408(q)”, in line 10, the following words:- ; provided, that for purposes of section 1400Z, the term “qualified opportunity zone” shall mean an area located entirely within the commonwealth that is designated as a qualified opportunity zone under said section 1400Z-2; and provided further, that “Code” shall not include reference to any individual amendments to the Internal Revenue Code pursuant to section 90 of chapter 62C.

SECTION 5. Paragraph (1) of subsection (d) of section 2 of said chapter 62, as so appearing, is hereby amended by adding the following 2 subparagraphs:-

(R) For taxable years beginning on or after January 1, 2022, the deductions allowed by section 70302(f) of Pub. L. 119-21.

(S) For taxable years beginning on or after January 1, 2025 and before January 1, 2026, the deductions allowed by section 174A of the Code.

SECTION 6. Said paragraph (1) of said subsection (d) of said section 2 of said chapter 62, as so appearing, is hereby further amended by adding the following subparagraph:-

(T) For taxable years beginning on or after January 1, 2026, the deductions allowed by section 174A of the Code.

SECTION 7. Section 6 of said chapter 62, as so appearing, is hereby amended by adding the following subsection:-

(jj)(1) As used in this subsection, the following words shall, unless the context clearly requires otherwise, have the following meanings:

“Farm business”, any trade or business located in the commonwealth that is not a business corporation subject to the excise under chapter 63 and that is engaged in the business of farming as defined in section 1A of chapter 128.

“Nonprofit food distribution organization”, an entity located in the commonwealth that is exempt from taxation under section 501(c)(3) of the Code, as amended or renumbered, and organized with a purpose of providing food donations or selling food at a charge sufficient only to cover the cost of handling such food.

(2) A farm business that donates food, meals or crops grown, manufactured, packaged or prepared by the farm business to a nonprofit food distribution organization shall be allowed a refundable credit against the liability imposed by this chapter for the taxable year of the donation. The credit shall be equal to the fair market value of the food, meals or crops donated by the farm business during the taxable year but not to exceed an aggregate credit of $5,000 annually; provided, however, that the farm business shall not have claimed a federal or state tax deduction for the same food, meals or crops donated by said farm business during the same taxable year.

(3) If the amount of the credit allowed under this subsection exceeds the taxpayer’s liability, the commissioner of revenue shall treat such excess as an overpayment and shall pay the taxpayer 100 per cent of the amount of such excess, without interest. No credit provided for under this subsection shall be transferable or shall carry over into a subsequent tax year.

(4) A credit shall be allowed under this subsection only if the donated food, meals or crops are distributed or served by the nonprofit food distribution organization without charge or at a charge sufficient only to cover the cost of handling such food and are not: (i) used by the nonprofit food distribution organization as consideration for services performed or personal property purchased; or (ii) sold by the nonprofit food distribution organization at a charge in excess of the organization’s cost of handling the food, meals or crops.

(5) To claim any credit under this subsection, the farm business shall attach to the farm business’s income tax return, for each donation, a written certification that identifies the nonprofit food distribution organization, the date of the donation, the amount of food donated and the fair market value of the food, meals or crops donated.

(6) The commissioner of revenue, in consultation with the commissioner of agricultural resources, shall promulgate regulations necessary for the implementation, administration and enforcement of this subsection and section 38VV of chapter 63. The commissioner of revenue, in consultation with the commissioner of agricultural resources, shall develop and publish a standard form that eligible claimants under this subsection shall use to report the information required for donations under paragraph (5).

SECTION 8. Subsection (jj) of said section 6 of said chapter 62 is hereby repealed.

SECTION 9. Chapter 62C of the General Laws is hereby amended by adding the following section:-

Section 90. (a) For the purposes of this section, the definition of “Code” in section 1 shall not apply.

(b) Except as provided in subsection (c), any individual amendment of the Internal Revenue Code as would otherwise apply pursuant to chapter 62 or chapter 63, that would affect the determination of Massachusetts gross income, Massachusetts deductions pursuant to said chapter 62, gross income pursuant to paragraph 3 of section 30 of said chapter 63 or net income pursuant to paragraph 4 of said section 30 of said chapter 63 shall not apply to:

(i) any taxable year that begins in the calendar year in which the amendment is enacted; or

(ii) any taxable year that precedes the calendar year in which the amendment is enacted.

(c) Subsection (b) shall not apply to any individual amendment of the Internal Revenue Code if the commissioner determines within 90 days after such amendment is enacted that the impact to tax revenue collected pursuant to chapter 62 or chapter 63 is estimated to be less than $20,000,000 in lost or gained revenue based on a rolling 3 year average, adjusted for inflation as provided by subsection (f) of section 1 of the Internal Revenue Code, as amended and in effect for the taxable year, for:

(i) the fiscal year that begins during the calendar year in which the amendment is enacted; or

(ii) any fiscal year that precedes the calendar year in which the amendment is enacted.

(d) Not later than 30 days after any individual amendment to the Internal Revenue Code, the commissioner shall submit to the house and senate committees on ways and means and post to its website the estimated impact to tax revenue collected pursuant to chapter 62 and chapter 63 of enactment of such individual amendment.

SECTION 10. Section 30 of chapter 63 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by striking out paragraph 3 and inserting in place thereof the following paragraph:-

3. “Gross income”, gross income as defined under the provisions of the federal Internal Revenue Code, as amended and in effect for the taxable year, plus the interest from bonds, notes and evidences of indebtedness of any state, including this commonwealth; provided, however, that: (i) gross income of corporations taxable under section 38B shall, in addition to the foregoing, include a deduction for losses from the sale or exchange of capital assets sustained during the taxable year to the extent allowable by the federal Internal Revenue Code; (ii) for purposes of applying section 1400Z-2 of the federal Internal Revenue Code, the term “qualified opportunity zone” shall mean an area located entirely within the commonwealth that is designated as a qualified opportunity zone under said section 1400Z-2; and (iii) any individual federal Internal Revenue Code amendments as referenced in section 90 of chapter 62C shall have no force or effect.

SECTION 11. Said section 30 of said chapter 63, as so appearing, is hereby further amended by inserting after the word “allowed”, in lines 32 and 33, the following words:- ; and provided further, that any individual amendments to the Internal Revenue Code as referenced in section 90 of chapter 62C shall have no force or effect.

SECTION 12. Said section 30 of said chapter 63, as so appearing, is hereby further amended by striking out, in lines 81 to 83, inclusive, the words “and (viii) the deductions allowed by sections 245A, 250 and 965(c) of the Code” and inserting in place thereof the following words:-

(viii) the deductions allowed by sections 245A, 250 and 965(c) of the Code;

(ix) for taxable years beginning on or after January 1, 2022, the deductions allowed by section 70302(f) of Pub. L. 119-21; and

(x) for taxable years beginning on or after January 1, 2025 and before January 1, 2026, the deductions allowed by section 174A of the Code.

SECTION 13. Said section 30 of said chapter 63 is hereby further amended by striking out the words “and (x) for taxable years beginning on or after January 1, 2025 and before January 1, 2026, the deductions allowed by section 174A of the Code”, inserted by section 12, and inserting in place thereof the following words:-

(x) for taxable years beginning on or after January 1, 2025 and before January 1, 2026, the deductions allowed by section 174A of the Code; and

(xi) for taxable years beginning on or after January 1, 2026, the deductions allowed by section 174A of the Code.

SECTION 14. Said chapter 63 is hereby further amended by inserting after section 38UU the following section:-

Section 38VV. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:

“Farm business”, any business corporation located in the commonwealth that is engaged in the business of farming as defined in section 1A of chapter 128.

“Nonprofit food distribution organization”, an entity located in the commonwealth that is exempt from taxation under section 501(c)(3) of the Code, as amended or renumbered, and organized with a purpose of providing food donations or selling food at a charge sufficient only to cover the cost of handling such food.

(b) A farm business that donates food, meals or crops grown, manufactured, packaged or prepared by the farm business to a nonprofit food distribution organization shall be allowed a refundable credit against the liability imposed by this chapter for the taxable year of the donation. The credit shall be equal to the fair market value of the food, meals or crops donated by the farm business during the taxable year but not to exceed an aggregate credit of $5,000 annually; provided, however, that the farm business shall not have claimed a federal or state tax deduction for the same food, meals or crops donated by said farm business during the same taxable year.

(c) If the amount of the credit allowed under this section exceeds the taxpayer’s liability, the commissioner of revenue shall treat such excess as an overpayment and shall pay the taxpayer 100 per cent of the amount of such excess, without interest. No credit provided for under this section shall be transferable or shall carry over into a subsequent tax year.

(d) A credit shall be allowed under this section only if the donated food, meals or crops are distributed or served by the nonprofit food distribution organization without charge or at a charge sufficient only to cover the cost of handling such food and are not: (i) used by the nonprofit food distribution organization as consideration for services performed or personal property purchased; or (ii) sold by the nonprofit food distribution organization at a charge in excess of the organization’s cost of handling the food, meals or crops.

(e) To claim any credit under this section, the farm business shall attach to the farm business’s income tax return, for each donation, a written certification that identifies the nonprofit food distribution organization, the date of the donation, the amount of food donated and the fair market value of the food, meals or crops donated.

(f) The commissioner of revenue, in consultation with the commissioner of agricultural resources, shall promulgate regulations necessary for the implementation, administration and enforcement of this section and subsection (jj) of section 6 of chapter 62. The commissioner of revenue, in consultation with the commissioner of agricultural resources, shall develop and publish a standard form that eligible claimants under this section shall use to report the information required for donations under subsection (e).

SECTION 15. Section 38VV of said chapter 63 is hereby repealed.

SECTION 16. The General Laws are hereby further amended by inserting after chapter 63D the following chapter:-

Chapter 63E

TAXATION OF PASS-THROUGH ENTITIES ON INCOME EXCEEDING SURTAX THRESHOLD

Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:

“Code”, as defined in section 1 of chapter 62.

“Commissioner”, the commissioner of revenue.

“Eligible pass-through entity”, an S corporation under section 1361 of the Code, a partnership under section 7701 of the Code or a limited liability company that is treated as an S corporation or partnership under said section 1361 of the Code or said section 7701 of the Code.

“Qualified income taxable in Massachusetts”, the income of an eligible pass-through entity determined under chapter 62 allocable to a qualified member and included in the qualified member’s Massachusetts taxable income under said chapter 62; provided, however, that qualified income taxable in Massachusetts shall be limited to the sum of the amounts by which the amount allocated to each qualified member exceeds the surtax threshold pursuant to subsection (d) of section 4 of chapter 62 .

“Qualified member”, a shareholder of an S corporation or a partner in a partnership, including a member of a limited liability company that is treated as an S corporation or partnership under section 1361 of the Code or section 7701 of the Code, that is a natural person or trust or estate subject to tax under section 10 of chapter 62; provided, however, that a qualified member may be a resident, nonresident or a part-year resident; and provided further, that “qualified member” shall not include such shareholder, partner or member whose allocable share of income included in their Massachusetts taxable income under said chapter 62 does not exceed the surtax threshold.

Section 2. An eligible pass-through entity may elect to pay an excise on its qualified income taxable in Massachusetts at a rate of 4 per cent. A qualified member of an electing eligible pass-through entity shall be allowed a refundable credit against the tax imposed under chapter 62. The credit shall be available to qualified members in an amount proportionate to each qualified member’s share of the tax due and paid under this chapter by the eligible pass-through entity multiplied by 0.9. The credit shall be available for the member’s taxable year in which the electing eligible pass-through entity’s taxable year ends.

Section 3. This chapter shall not apply to any taxable year for which the federal limitation on the state and local tax deduction imposed by section 164(b)(6) of the Internal Revenue Code, as amended and in effect for the applicable year, has expired or is otherwise not in effect.

Section 4. The excise under this chapter shall be in addition to, and not in lieu of, any other Massachusetts tax required to be paid, including tax imposed by chapter 62 or chapter 63. The excise under this chapter shall be due and payable on the eligible pass-through entity’s original, timely filed return. A return that reports the excise shall be due at the same time as a partnership information return or corporate excise return would be due for the entity under chapter 62C. Nothing in this chapter shall alter any filing requirements for a qualified member under said chapter 62C.

Section 5. The collection and administration of the excise under this chapter shall be governed by chapter 62C unless expressly provided otherwise in this chapter or in regulations promulgated by the commissioner pursuant to this chapter.

Section 6. The election under this chapter shall be made by the eligible pass-through entity on an annual basis in a manner determined by the commissioner. All members of the electing eligible pass-through entity shall be bound by the election. Once an election is made for a particular year, the election shall not be revoked.

Section 7. The commissioner shall promulgate regulations or guidance to administer this chapter. The regulations or guidance may: (i) make the credit available to qualified members with income from eligible pass-through entities that in turn have income from other eligible pass-through entities; (ii) provide rules on the application of this chapter to eligible trusts and estates; and (iii) require estimated payments of the excise by electing eligible pass-through entities and their qualified members in a manner consistent with chapter 62B.

SECTION 17. Chapter 64J of the General Laws is hereby amended by inserting after section 4 the following section:-

Section 4A. (a) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meanings:

“CORSIA”, the Carbon Offsetting and Reduction Scheme for International Aviation.

“Department”, the department of revenue.

“Division”, the aeronautics division within the Massachusetts Department of Transportation established in section 59 of chapter 6C.

“Economic operator”, any entity involved in the production, processing, distribution, trading or use of sustainable aviation fuel within the supply chain.

“GHG emissions”, gases emitted into the atmosphere, either naturally or as a result of human activities, which trap heat in the Earth’s atmosphere, including, but not limited to, CO2 emissions arising from the production, distribution and combustion of aviation fuel.

“ICAO”, the International Civil Aviation Organization.

“Person”, a natural person, corporation, association, partnership or other legal entity.

“Proof of sustainability” or “POS”, a document issued by an economic operator that is certified by at least 1 of the independent sustainability certification schemes approved through the ICAO’s CORSIA, which confirms that a given batch of sustainable aviation fuel meets the requirements for sustainability and GHG emissions savings under the certification scheme or regulation promulgated or sponsored by such organization for the purpose of compliance with CORSIA.

“Qualified mixture”, as defined in subsection (c) of section 40B of the Internal Revenue Code.

“Sustainable aviation fuel”, liquid fuel that: (i) consists of synthesized hydrocarbons and: (A) meets the requirements of the ASTM International Standard D7566; and (B) when blended with fossil fuel meets the provisions of ASTM International Standard D1655; (ii) is derived from biomass resources, waste streams, renewable energy sources or gaseous carbon oxides; (iii) is not derived from any palm derivatives; and (iv) for the fuel production pathway for the sustainable aviation fuel, achieves at least a 50 per cent lifecycle greenhouse gas emissions reduction in comparison with petroleum-based jet fuel, as determined by a test that shows: (1) that the fuel production pathway achieves at least a 50 per cent reduction in GHG emissions intensity relative to fossil jet fuel considering the attributional core lifecycle emissions and the induced land use change values as determined through the lifecycle methodology for sustainable aviation fuels adopted by the ICAO with the agreement of the United States; or (2) that the fuel production pathway achieves at least a 50 per cent reduction in GHG emissions intensity relative to fossil jet fuel considering the attributional core lifecycle emissions and the induced land use change values as determined through the most recent version of Argonne National Laboratory’s GREET model, inclusive of agricultural practices and carbon capture and sequestration.

“Taxpayer”, a person subject to the excise imposed by this chapter.

(b)(1) To defray the excise paid under this chapter, a taxpayer may be allowed a credit against the excise imposed by this chapter in an amount equal to the product of the number of gallons of sustainable aviation fuel included in a qualified mixture, multiplied by $1.50 or such other number that results from the calculation in paragraph (2), as documented on a POS provided by the taxpayer, that the sustainable aviation fuel is purchased for use as fuel in an aircraft departing from an airport in the commonwealth.

(2) Subject to the limitation set forth in subsection (d), the amount of the credit per gallon of sustainable aviation fuel allowed under this subsection shall increase by $0.015 for each additional 1 per cent reduction in life-cycle greenhouse gas emissions above 50 per cent, as determined in the same manner as provided under clause (iv) of the definition of sustainable aviation fuel; provided, however, that the maximum amount of the credit per gallon of sustainable aviation fuel allowed under this section shall not exceed $2.00 per gallon.

(3) Nothing in this section shall limit the authority of the commissioner to make adjustments to a taxpayer’s liability upon audit or limit any other legal remedies available to the commissioner or the commonwealth against said taxpayer.

(c)(1) The division shall authorize the tax credits under this section, which shall be non-refundable. A taxpayer entitled to a credit under this section for a tax period may carry over and apply to its excise for any of the next succeeding 6 tax periods that portion, as reduced from period to period, of its credit which exceeds its excise for the tax period. A taxpayer shall be eligible for the credit established by this section if the taxpayer demonstrates to the division that it has purchased sustainable aviation fuel for an aircraft departing from an airport in the commonwealth. The division may recapture tax credits authorized to a taxpayer if after an investigation by the division, in consultation with the department, the division determines that the taxpayer is in material noncompliance with this section. The division shall notify the department of any such determination.

(2) The total cumulative value of the tax credits authorized pursuant to this section shall not exceed $10,000,000 over a fiscal year. Any portion of the cap established in the preceding sentence that is not authorized by the division during a fiscal year shall be added to the amount the division may authorize in subsequent years.

(d) The state treasurer shall, upon certification of the commissioner, reimburse a city or town that has adopted this chapter in accordance with section 13 in an amount equal to the excise that would have been due to that city or town but for the claiming of the credit established by this section.

(e) The division, in consultation with the commissioner, shall promulgate regulations and forms necessary to implement this section.

SECTION 18. Section 4A of said chapter 64J is hereby repealed.

SECTION 19. Subsection (e) of section 16 of chapter 115 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by adding the following sentence:- If the secretary approves the board’s vote on the veteran’s status, then that determination shall be the only proof required to show the veteran’s character of discharge for any state program and service.

SECTION 20. Section 33 of chapter 148 of the General Laws, as so appearing, is hereby amended by adding the following paragraph:-

The marshal may provide support to law enforcement agencies through the use of the joint hazard incident response team, within the department of fire services hazardous materials response division, as established pursuant to section 2 of chapter 22D, for the purpose of technical or operational assistance for incidents or events involving potential reactive or energetic materials that may pose a risk to public health or safety. Any response action taken by a municipal firefighter as a member of the joint hazard incident response team at the direction of the marshal or their designee shall be deemed to have been taken on behalf of the department of fire services and for the benefit of the commonwealth. Municipal firefighters who are members of the joint hazard incident response team shall not be considered law enforcement officers and shall not exercise police powers.

SECTION 21. Section 6 of chapter 175M, as so appearing, is hereby amended by striking out, in lines 22, 33 and 39, the figure “40”, each time it appears, and inserting in place thereof, in each instance, the following figure:- 100.

SECTION 22. Said section 6 of said chapter 175M, as so appearing, is hereby further amended by striking out, in lines 25, 33 and 43, the figure “100”, each time it appears, and inserting in place thereof, in each instance, the following figure:- 40.

SECTION 23. Item 4513-1012 of section 2 of chapter 9 of the acts of 2025 is hereby amended by striking out the figure “$28,600,000”, each time it appears, and inserting in place thereof, in each instance, the following figure:- $29,200,000.

SECTION 23A. Item 1599-6088 of section 2A of chapter 268 of the acts of 2022 is hereby amended by striking out the words “for the airfield redevelopment” and inserting in place thereof the following words:- for redevelopment and infrastructure improvements along Merrimack street.

SECTION 23B. Section 86 of chapter 14 of the acts of 2025 is hereby amended by striking out the words “December 31, 2025”, each time they appear, and inserting in place thereof, in each instance, the following words:- July 31, 2026.SECTION 24. (a) The department of revenue shall review, in anticipation of the 2026 ballot initiative entitled “25-18 Initiative Petition for a Law Relative to Reducing the State Personal Income Tax Rate from 5% to 4%” submitted for the 2026 biennial statewide election proposing to set the personal taxable income at 4.67 per cent for tax year 2027, each law, rule or policy that couples the commonwealth with the Internal Revenue Code to benefit corporate taxpayers and all corporate tax deductions or credits that are allowed in the commonwealth, including, but not limited to, chapters 62 and 63 of the General Laws. The department of revenue shall identify for each corporate federal tax deduction or credit the fiscal impact to the commonwealth. Not later than June 30, 2026, the department shall post the information to its website and submit a report of said information to the house and senate committees on ways means and the joint committee on revenue.

(b) The executive office for administration and finance, in consultation with the department of revenue, shall make recommendations on decoupling from specific corporate federal tax deductions and credits in the commonwealth and any other laws, rules or policies that provide corporate tax incentives to offset the loss of revenue to the commonwealth if the personal taxable income tax is reduced to 4.67 per cent in tax year 2027 through said ballot initiative. Not later than June 30, 2026, the department of revenue, in consultation with the executive office for administration and finance, shall submit a report of the findings and recommendations to the house and senate committees on ways and means and the joint committee on revenue.

SECTION 25. (a) Notwithstanding paragraph (1) of subsection (d) of section 2 of chapter 62 of the General Laws and paragraph 4 of section 30 of chapter 63 of the General Laws, the deduction allowed by section 174A of the Internal Revenue Code, as amended and in effect for the current tax year, shall be disallowed for taxable years beginning in 2025; provided, that for taxable years beginning on or after January 1, 2022 and before January 1, 2026, any research or experimental expenditures paid or incurred for said taxable years shall be deducted as permitted under section 174 of the Internal Revenue Code as in effect on July 3, 2025.

(b) Notwithstanding paragraph (1) of subsection (d) of section 2 of chapter 62 of the General Laws and paragraph 4 of section 30 of chapter 63 of the General Laws, the deduction allowed by section 174A of the Internal Revenue Code, as amended and in effect for the current tax year, shall be disallowed for all future taxable years if the 2026 ballot initiative entitled “25-18 Initiative Petition for a Law Relative to Reducing the State Personal Income Tax Rate from 5% to 4%” submitted for the 2026 biennial statewide election proposing to set the personal taxable income at 4.67 per cent for tax year 2027 passes until action by the general court to authorize said deductions and the identification of an alternative revenue source to replace revenue lost due to said ballot initiative; provided, that for taxable years beginning on or after January 1, 2022 and all future taxable years, any research or experimental expenditures paid or incurred for said taxable years shall be deducted as permitted under section 174 of the Internal Revenue Code as in effect on July 3, 2025.

SECTION 26. (a) Notwithstanding paragraph (1) of subsection (d) of section 2 of chapter 62 of the General Laws and paragraph 4 of section 30 of chapter 63 of the General Laws, the following deductions shall be disallowed for taxable years beginning in 2025 and 2026: (i) the deduction allowed by section 168(n) of the Internal Revenue Code, as amended and in effect for the current tax year; (ii) the deduction described by section 179 of the Internal Revenue Code to the extent it is increased by amendments to sections 179(b)(1) and 179(b)(2) of the Internal Revenue Code inserted by section 70306 of Pub. L. 119-21; and (iii) the deduction described by section 163(j) of the Internal Revenue Code to the extent that the definition of “adjusted taxable income” is modified by an amendment to section 163(j)(8)(A)(v) of the Internal Revenue Code inserted by section 70303 of Pub. L. 119-21.

(b) Notwithstanding paragraph (1) of subsection (d) of section 2 of chapter 62 of the General Laws and paragraph 4 of section 30 of chapter 63 of the General Laws, the following deductions shall be disallowed for all future taxable years if the 2026 ballot initiative entitled “25-18 Initiative Petition for a Law Relative to Reducing the State Personal Income Tax Rate from 5% to 4%” submitted for the 2026 biennial statewide election proposing to set the personal taxable income at 4.67 per cent for tax year 2027 passes until action by the general court to authorize said deductions and the identification of an alternative revenue source to replace any revenue lost due to said ballot initiative: (i) the deduction allowed by section 168(n) of the Internal Revenue Code, as amended and in effect for the current tax year; (ii) the deduction described by section 179 of the Internal Revenue Code to the extent it is increased by amendments to sections 179(b)(1) and 179(b)(2) of the Internal Revenue Code inserted by section 70306 of Pub. L. 119-21; and (iii) the deduction described by section 163(j) of the Internal Revenue Code to the extent that the definition of “adjusted taxable income” is modified by an amendment to section 163(j)(8)(A)(v) of the Internal Revenue Code inserted by section 70303 of Pub. L. 119-21.

SECTION 27. (a) Notwithstanding paragraph 3 of section 30 of chapter 63 of the General Laws, a taxpayer shall, for taxable years beginning in 2025 or 2026, apply section 1400Z-2 of the Internal Revenue Code as in effect for taxable years beginning prior to January 1, 2026.

(b) Notwithstanding paragraph 3 of section 30 of chapter 63 of the General Laws, a taxpayer shall, for all future taxable years if the 2026 ballot initiative entitled “25-18 Initiative Petition for a Law Relative to Reducing the State Personal Income Tax Rate from 5% to 4%” submitted for the 2026 biennial statewide election proposing to set the personal taxable income at 4.67 per cent for tax year 2027 passes until action by the general court to authorize said tax changes and the identification of an alternative revenue source to replace any revenue lost due to said ballot initiative, apply section 1400Z-2 of the Internal Revenue Code as in effect for taxable years beginning prior to January 1, 2026.

SECTION 28. Notwithstanding any general or special law to the contrary, in fiscal year 2026, the comptroller shall transfer $150,000,000 from the Education and Transportation Innovation and Capital Fund established in section 2DDDDDD of chapter 29 of the General Laws to the High-Quality Early Education & Care Affordability Fund established in section 2YYYYY of said chapter 29.

SECTION 29. Notwithstanding any general or special law to the contrary, the state treasurer shall make reimbursements consistent with subsection (d) of section 4A of chapter 64J of the General Laws and said reimbursements shall be drawn from reserve account 1596-2614, as established in section 2F, and shall be made at the same schedule as the distributions, credits and payments required by section 12 of said chapter 64J.

SECTION 30. Notwithstanding chapters 62B, 62C and 63B of the General Laws, interest and penalties shall not be imposed on an underpayment or late payment of tax for taxable years beginning in 2025 where a taxpayer filed a return with the commissioner of revenue for such taxable years prior to enactment of this act that did not accord with sections 5, 12 and 25, and the taxpayer files a subsequent return with the commissioner of revenue to adjust the previous return to accord with said sections 5, 12 and 25 within 90 days of enactment of this act; provided, that such underpayment or late payment of tax is due to reasonable cause and not due to willful neglect, as determined by the commissioner; provided, however, that reasonable cause shall include amendments to the Internal Revenue Code inserted by section 70302 of Pub. L. 119-21. The commissioner shall publish guidance related to the underpayment or late payment of tax due to amendments to the Internal Revenue Code inserted by section 70302 of Pub. L. 119-21 not later than 30 days after the effective date of this act.

SECTION 31. (a) Not later than 30 days after the effective date of this act, the executive office of labor and workforce development, in consultation with the department of family and medical leave, shall provide guidance related to the changes in sections 21 and 22 and the impact for employers and employees in calendar year 2027, including, but not limited to, any administrative adjustments that shall be taken by the department to ensure the overall balance of employee and employer contribution levels remain unchanged while limiting the tax burdens on employees. Said guidance shall be available on the department’s website.

(b) Not later than 30 days after making administrative adjustments to the annual contribution rates for family and medical leave consistent with sections 21 and 22, the department of family and medical leave shall notify the house and senate committees on ways and means and the joint committee on labor and workforce development. Said notification shall provide detailed information related to the adjustments that were made and any impacts to employers and employees.

SECTION 32. The salary adjustments and other economic benefits authorized by the following collective bargaining agreements shall be effective for the purposes of section 7 of chapter 150E of the General Laws:

(1) the agreement between the Commonwealth of Massachusetts and the Massachusetts Nurses Association (MNA), Unit 7;

(2) the agreement between the Barnstable County Sheriff’s Office (BCSO) and the Barnstable County Correctional Officers Union (BCCOU), S1B;

(3) the agreement between the Commonwealth of Massachusetts and the International Association of Fire Fighters (IAFF), Local S-28 and S-29, Unit 11;

(4) the agreement between the University of Massachusetts and the New England Police Benevolent Association (NEPBA) Local 190, Amherst Campus, Unit A07;

(5) the agreement between the Commonwealth of Massachusetts and the Coalition of Public Safety, Unit 5;

(6) the agreement between University of Massachusetts and the American Federation of Teachers (AFT) Maintainers Local 6350, Dartmouth Campus, Unit D83;

(7) the agreement between the University of Massachusetts and the Professional Staff Union (PSU) Unit A, Amherst Campus, Unit A52 & Boston Campus, Unit B42;

(8) the agreement between the University of Massachusetts and the American Federation of Teachers Educational Services Unit (ESU) Professional Local 1895, Dartmouth Campus, Unit D85; and

(9) the agreement between the University of Massachusetts and the American Federation of Teachers Faculty Federation Local 1895, Dartmouth Campus, Unit D80 & Unit D81.

SECTION 33. Sections 4, 9 through 11, inclusive, and 16, 21 and 22 shall apply for taxable years beginning on or after January 1, 2026.

SECTION 34. Sections 5 and 12 shall apply for taxable years beginning on or after January 1, 2025.

SECTION 35. Sections 6 and 13 shall only apply for taxable years beginning on or after January 1, 2026 if the 2026 ballot initiative entitled “25-18 Initiative Petition for a Law Relative to Reducing the State Personal Income Tax Rate from 5% to 4%” submitted for the 2026 biennial statewide election proposing to set the personal taxable income at 4.67 per cent for tax year 2027 passes; provided, however, that if the 2026 ballot initiative does not pass, said sections 6 and 13 shall not apply for said taxable years.

SECTION 36. Sections 7 and 14 shall be effective for tax years ending on or after December 31, 2026.

SECTION 37. Sections 8 and 15 shall take effect on January 1, 2029.

SECTION 38. Section 17 shall take effect for tax years beginning on or after July 1, 2026.

SECTION 39. Section 18 shall take effect on June 30, 2029.

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