Bill > H5280

This bill makes supplemental appropriations for fiscal year 2026 and enacts various changes to tax law, totaling over $1.1 billion in appropriations. * **Executive Office for Administration and Finance:** $300,000,000 from the General Fund or Transitional Escrow Fund for Group Insurance Premium and Plan Costs. * **Massachusetts Department of Transportation:** $525,000,000 from the Massachusetts Transportation Trust Fund to replenish the MBTA deficiency fund for commuter rail service and rider affordability initiatives. * **Department of Elementary and Secondary Education:** $152,000,000 from the General Fund or Transitional Escrow Fund for special education instructional and transportation cost reimbursements to school districts and service providers. * **Department of Elementary and Secondary Education:** $38,700,000 from the General Fund or Transitional Escrow Fund to reduce waitlists for early education and care programs, including funding for contracted slots, educator costs, and a loan forgiveness program. * **Massachusetts Department of Transportation:** $60,000,000 from the Massachusetts Transportation Trust Fund for programs to improve the MBTA's physical infrastructure, prioritizing core subway system upgrades. * **Office of the Comptroller:** $25,000,000 from the General Fund or Transitional Escrow Fund for Settlements and Judgments. * **Department of Correction:** $31,009,996 from the General Fund or Transitional Escrow Fund for Facility Operations. * **Department of Transitional Assistance:** $41,651,558 from the General Fund or Transitional Escrow Fund for DTA Caseworkers. * **Various Education and Transportation Projects:** Over $100 million is allocated from the Education and Transportation Innovation Fund and the Education and Transportation Fund for numerous local education projects, scholarships, workforce readiness programs, and school infrastructure improvements. * **Various Reserves and Programs:** The bill also includes significant appropriations for reserves to support county sheriffs' offices ($54,472,655), federal Home Energy Assistance Program ($35,000,000), Boston Soccer 2026 Corp. and World Cup activities ($10,000,000), and transition-aged youth services ($1,000,000). * **Tax Law Changes:** The bill includes several provisions related to tax law, including changes to deductions for research and experimental expenditures, the creation of a new tax on pass-through entities, and modifications to sustainable aviation fuel tax credits. These changes have varying effective dates, some extending through fiscal year 2029 and others impacting future tax years.