S.3

The Commonwealth of Massachusetts
Senate, May 6, 2025
The Committee on Ways and Means, to whom was committed the House Bill making appropriations for the fiscal year 2026 for the maintenance of the departments, boards, commissions, institutions and certain activities of the Commonwealth, for interest, sinking fund and serial bond requirements and for certain permanent improvements (House, No. 4001) reports recommending that the same ought to pass, with an amendment striking out all after the enacting clause and inserting in place thereof the text of Senate document numbered 3.
Direct Appropriations:
$60,543,124,169
Retained Revenue Authorization:
$784,552,122
Total:
$61,327,676,291
For the Committee,
Michael J. Rodrigues, Chair
Joanne M. Comerford, Vice Chair
Paul R. Feeney, Assistant Vice Chair
SECTION 1. To provide for the operations of the several departments, boards, commissions and institutions of the commonwealth and other services of the commonwealth and for certain permanent improvements and to meet certain requirements of law, the sums set forth in this act, for the several purposes and subject to the conditions specified, are hereby appropriated from the General Fund unless specifically designated otherwise, subject to the laws regulating the disbursement of public funds and the approval thereof for the fiscal year ending June 30, 2026. All sums appropriated under this act, including supplemental and deficiency budgets, shall be expended in a manner reflecting and encouraging a policy of nondiscrimination and equal opportunity for members of minority groups, women and persons with a disability. All officials and employees of an agency, board, department, commission or division receiving funds under this act shall take affirmative steps to ensure equality of opportunity in the internal affairs of state government and in their relations with the public, including those persons and organizations doing business with the commonwealth. Each agency, board, department, commission and division of the commonwealth, in spending appropriated sums and discharging its statutory responsibilities, shall adopt measures to ensure equal opportunity in the areas of hiring, promotion, demotion or transfer, recruitment, layoff or termination, rates of compensation, in-service or apprenticeship training programs and all other terms and conditions of employment.
SECTION 1A. In accordance with Articles LXIII and CVII of the Articles of Amendment to the Constitution of the Commonwealth and section 6D of chapter 29 of the General Laws, it is hereby declared that the amounts of revenue set forth in this section, by source, for the respective funds of the commonwealth for the fiscal year ending June 30, 2026 are necessary and sufficient to provide the means to defray the appropriations and expenditures from such funds for fiscal year 2026 as set forth and authorized in this act. The comptroller shall keep a distinct account of actual receipts from each such source by each such fund to furnish the executive office for administration and finance and the house and senate committees on ways and means with quarterly statements comparing those receipts with the projected receipts set forth in this section and shall include a full statement comparing the actual and projected receipts in the annual report for fiscal year 2026 pursuant to section 12 of chapter 7A of the General Laws. The quarterly and annual reports shall also include detailed statements of any other sources of revenue for the budgeted funds in addition to those specified in this section.
Revenue Source
All Budgeted Funds
General Fund
Commonwealth Transportation Fund
Other Major Funds
Other Funds
Alcoholic Beverages
$98.1
$98.1
$0.0
$0.0
$0.0
Banks
$18.7
$18.7
$0.0
$0.0
$0.0
Cigarettes
$262.3
$262.3
$0.0
$0.0
$0.0
Corporations
$4,078.2
$4,078.2
$0.0
$0.0
$0.0
Deeds
$376.8
$376.8
$0.0
$0.0
$0.0
Fair Share Income Surtax
$2,400.0
$1,800.0
$600.0
$0.0
$0.0
Income
$24,240.0
$24,240.0
$0.0
$0.0
$0.0
Inheritance and Estate
$517.0
$517.0
$0.0
$0.0
$0.0
Insurance
$784.3
$757.3
$0.0
$0.0
$27.0
Marijuana Excise
$185.9
$0.0
$0.0
$185.9
$0.0
Motor Fuel
$742.2
$0.0
$741.2
$0.0
$1.0
Public Utilities
$0.0
$0.0
$0.0
$0.0
$0.0
Room Occupancy
$265.0
$265.0
$0.0
$0.0
$0.0
Sales - Regular
$6,727.0
$4,438.3
$0.0
$0.0
$2,288.7
Sales - Meals
$1,725.0
$1,725.0
$0.0
$0.0
$0.0
Sales - Motor Vehicles
$1,181.0
$0.0
$779.2
$0.0
$401.8
Miscellaneous
$12.6
$12.6
$0.0
$0.0
$0.0
Fiscal Year 2026 Base Tax Revenue Estimate
$43,614.0
$38,589.2
$2,120.4
$185.9
$2,718.5
Statutory Tax Transfers
Annual Contribution to the State Pension System
-$4,334.2
-$4,334.2
$0.0
$0.0
$0.0
Excess Capital Gains to State Pension System
-$599.0
-$599.0
$0.0
$0.0
$0.0
Sales Tax Transfer to the MBTA
-$1,425.3
$0.0
$0.0
$0.0
-$1,425.3
Sales Tax Transfer to the MSBA
-$1,265.3
$0.0
$0.0
$0.0
-$1,265.3
UI Surcharge to the Workforce Training Trust Fund
-$27.0
$0.0
$0.0
$0.0
-$27.0
Fair Share Surtax to Education and Transportation Fund
-$1,185.0
-$1,185.0
$0.0
$0.0
$0.0
Fair Share Surtax to Education and Transportation Reserves
-$615.0
-$615.0
$0.0
$0.0
$0.0
Excess Capital Gains to the Stabilization Fund
-$33.3
-$33.3
$0.0
$0.0
$0.0
Excess Capital Gains to the State Retiree Benefits Trust Fund
-$33.3
-$33.3
$0.0
$0.0
$0.0
Total Statutory Tax Transfers
-$9,517.3
-$6,799.7
$0.0
$0.0
-$2,717.6
Total Fiscal Year 2026 Consensus Tax Revenue Available for Budget
$34,096.7
$31,789.4
$2,120.4
$185.9
$1.0
Tax Initiatives and Other Tax Revenue
Tax-Related Settlements & Judgments
$50.0
$50.0
$0.0
$0.0
$0.0
Total Tax Initiatives and Other Tax Revenue
$50.0
$50.0
$0.0
$0.0
$0.0
Total Taxes for Budget
$34,146.7
$31,839.4
$2,120.4
$185.9
$1.0
Non-Tax Revenue
Federal Reimbursements
$15,759.3
$15,750.8
$0.0
$0.0
$8.4
Departmental Revenues
$6,517.0
$5,759.8
$695.5
$49.8
$11.9
Consolidated Transfers
$4,830.6
$3,183.8
$85.4
$319.8
$1,241.7
Total Non-Tax Revenue
$27,106.8
$24,694.4
$780.8
$369.5
$1,262.0
Fiscal Year 2026 Grand Total
$61,253.5
$56,533.8
$2,901.2
$555.5
$1,263.0
SECTION 1B. The comptroller shall keep a distinct account of actual receipts of non-tax revenues by each department, board, commission or institution to furnish the executive office for administration and finance and the house and senate committees on ways and means with quarterly statements comparing those receipts with projected receipts set forth in this section and to include a full statement comparing those receipts with projected receipts in the annual report for the fiscal year pursuant to section 12 of chapter 7A of the General Laws. The quarterly and annual reports shall also include detailed statements of any other sources of revenue for the budgeted funds in addition to those sources specified in this section.
Non-Tax Revenue: Department Summary
Federal Revenues
Departmental Revenues
Budgeted Transfers
Total Unrestricted
Total Restricted
Judiciary
Supreme Judicial Court
$0
$2,183,220
$0
$2,183,220
$0
Committee for Public Counsel
$0
$3,275,000
$0
$3,275,000
$0
Appeals Court
$0
$315,317
$0
$315,317
$0
Trial Court
$0
$61,634,000
$0
$61,634,000
$0
Total
$0
$67,407,537
$0
$67,407,537
$0
District Attorneys
Middlesex District Attorney's Office
$0
$0
$0
$0
$0
Worcester District Attorney's Office
$0
$5,000
$0
$5,000
$0
Plymouth District Attorney's Office
$0
$1,000
$0
$1,000
$0
Total
$0
$6,000
$0
$6,000
$0
Secretary of the Commonwealth
Secretary of the Commonwealth
$0
$296,118,673
$0
$295,603,673
$515,000
Total
$0
$296,118,673
$0
$295,603,673
$515,000
Treasurer and Receiver General
Office of the Treasurer
$0
$549,245,500
$604,814,937
$1,123,710,437
$30,350,000
Massachusetts Cultural Council
$0
$16,000
$0
$16,000
$0
State Lottery Commission
$0
$115,707,006
$1,238,645,216
$1,354,352,222
$0
Total
$0
$664,968,506
$1,843,460,153
$2,478,078,659
$30,350,000
Attorney General
Office of the Attorney General
$4,426,908
$51,942,184
$0
$48,960,797
$7,408,295
Total
$4,426,908
$51,942,184
$0
$48,960,797
$7,408,295
State Ethics Commission
State Ethics Commission
$0
$0
$0
$0
$0
Total
$0
$0
$0
$0
$0
Inspector General
Office of the Inspector General
$0
$1,680,000
$0
$0
$1,680,000
Total
$0
$1,680,000
$0
$0
$1,680,000
Office of Campaign and Political Finance
Office of Campaign and Political Finance
$0
$54,500
$0
$54,500
$0
Total
$0
$54,500
$0
$54,500
$0
Massachusetts Commission Against Discrimination
Massachusetts Commission Against Discrimination
$2,500,000
$440,000
$0
$30,000
$2,910,000
Total
$2,500,000
$440,000
$0
$30,000
$2,910,000
Office of the State Comptroller
Office of the State Comptroller
$0
$6,366,806
$1,920,615,333
$1,926,862,139
$120,000
Total
$0
$6,366,806
$1,920,615,333
$1,926,862,139
$120,000
Massachusetts Gaming Commission
Massachusetts Gaming Commission
$0
$0
$393,481,438
$393,481,438
$0
Total
$0
$0
$393,481,438
$393,481,438
$0
Cannabis Control Commission
Cannabis Control Commission
$0
$19,781,406
$0
$19,781,406
$0
Total
$0
$19,781,406
$0
$19,781,406
$0
Executive Office for Administration and Finance
Secretary of Administration and Finance
$0
$201,150,000
$721,129,000
$922,279,000
$0
Division of Capital Asset Management & Maintenance
$0
$4,567,573
$11,296,867
$4,567,573
$11,296,867
Civil Service Commission
$0
$12,500
$0
$12,500
$0
Group Insurance Commission
$0
$1,135,914,348
$409,862,157
$1,543,579,759
$2,196,746
Division of Administrative Law Appeals
$0
$70,000
$0
$0
$70,000
Department of Revenue
$63,125,570
$180,908,168
$0
$237,266,487
$6,767,251
Appellate Tax Board
$0
$2,985,306
$0
$2,585,306
$400,000
Human Resources Division
$0
$2,160,000
$0
$2,160,000
$0
Operational Services Division
$0
$30,421,408
$0
$12,271,701
$18,149,707
Total
$63,125,570
$1,558,189,303
$1,142,288,024
$2,724,722,326
$38,880,571
Executive Office of Technology Services and Security
Executive Office of Technology Services and Security
$0
$2,733,931
$0
$0
$2,733,931
Total
$0
$2,733,931
$0
$0
$2,733,931
Executive Office of Energy and Environmental Affairs
Executive Office of Energy & Environmental Affairs
$25,000
$5,050,000
$0
$4,385,000
$690,000
Department of Public Utilities
$0
$53,426,437
$0
$53,426,437
$0
Department of Environmental Protection
$0
$34,723,982
$0
$28,638,164
$6,085,818
Department of Fish and Game
$8,420,000
$13,181,789
$1,945,000
$23,078,800
$467,989
Department of Agricultural Resources
$0
$6,846,325
$0
$6,846,325
$0
Department of Conservation and Recreation
$0
$27,892,691
$0
$27,892,691
$0
Department of Energy Resources
$0
$9,031,633
$0
$9,031,633
$0
Total
$8,445,000
$150,152,857
$1,945,000
$153,299,050
$7,243,807
Executive Office of Health and Human Services
Department of Veterans' Services
$0
$760,000
$0
$0
$760,000
Secretary of Health and Human Services
$12,542,481,426
$2,206,468,318
$16,000,000
$14,449,949,744
$315,000,000
Mass Commission for the Blind
$5,037,612
$7,500
$0
$5,045,112
$0
Massachusetts Rehabilitation Commission
$9,207,866
$40,000
$0
$9,247,866
$0
Mass Commission for the Deaf
$246,064
$3,500
$0
$249,564
$0
Chelsea Soldiers' Home
$16,424,436
$2,078,384
$0
$18,502,820
$0
Holyoke Soldiers' Home
$7,871,365
$1,518,702
$0
$7,200,424
$2,189,643
Department of Youth Services
$5,706,738
$130,000
$0
$5,836,738
$0
Department of Transitional Assistance
$499,856,389
$925,000
$17,600,000
$518,381,389
$0
Department of Public Health
$172,730,525
$120,265,042
$1,500,000
$146,100,364
$148,395,203
Department of Children and Families
$349,397,551
$2,658,000
$700,000
$345,720,124
$7,035,427
Department of Mental Health
$140,513,535
$26,644,612
$20,000,000
$187,033,147
$125,000
Department of Developmental Services
$1,189,415,397
$3,875,621
$0
$1,193,291,018
$0
Department of Elder Affairs
$227,733,737
$1,434,850
$0
$229,168,587
$0
Total
$15,166,622,641
$2,366,809,529
$55,800,000
$17,115,726,897
$473,505,273
Health Policy Commission
Health Policy Commission
$0
$11,948,856
$0
$11,948,856
$0
Total
$0
$11,948,856
$0
$11,948,856
$0
Center for Health Information and Analysis
Center for Health Information and Analysis
$0
$48,918,094
$0
$48,918,094
$0
Total
$0
$48,918,094
$0
$48,918,094
$0
Board of Library Commissioners
Board of Library Commissioners
$0
$3,200
$0
$3,200
$0
Total
$0
$3,200
$0
$3,200
$0
Executive Office of Economic Development
Office of Consumer Affairs and Business Regulation
$0
$1,856,490
$0
$861,038
$995,452
Division of Banks
$0
$45,629,760
$0
$44,129,760
$1,500,000
Division of Insurance
$0
$159,768,412
$0
$159,768,412
$0
Division of Professional Licensure
$0
$42,520,330
$0
$22,603,769
$19,916,561
Division of Standards
$0
$3,293,008
$0
$2,417,577
$875,431
Department of Telecommunications and Cable
$0
$5,198,884
$0
$5,198,884
$0
Massachusetts Office of Travel and Tourism
$0
$0
$2,492,000
$2,492,000
$0
Total
$0
$258,266,884
$2,492,000
$237,471,440
$23,287,444
Executive Office of Housing and Livable Communities
Housing and Livable Communities
$0
$6,897,012
$0
$3,325,500
$3,571,512
Total
$0
$6,897,012
$0
$3,325,500
$3,571,512
Executive Office of Labor and Workforce Development
Labor and Workforce Development
$0
$2,300,150
$23,238,419
$25,077,493
$461,076
Total
$0
$2,300,150
$23,238,419
$25,077,493
$461,076
Executive Office of Education
Department of Early Education and Care
$306,415,325
$2,226,146
$0
$308,121,471
$520,000
Department of Elementary and Secondary Education
$0
$7,750,792
$0
$5,026,250
$2,724,542
Department of Higher Education
$0
$8,000,000
$0
$8,000,000
$0
University of Massachusetts
$0
$110,000,000
$0
$110,000,000
$0
Bridgewater State College
$0
$0
$0
$0
$0
Fitchburg State College
$0
$0
$0
$0
$0
Framingham State College
$0
$0
$0
$0
$0
Massachusetts College of Art and Design
$0
$0
$0
$0
$0
Massachusetts College of Liberal Arts
$0
$0
$0
$0
$0
Salem State College
$0
$0
$0
$0
$0
Westfield State College
$0
$0
$0
$0
$0
Worcester State College
$0
$0
$0
$0
$0
Berkshire Community College
$0
$0
$0
$0
$0
Bristol Community College
$0
$0
$0
$0
$0
Cape Cod Community College
$0
$0
$0
$0
$0
Greenfield Community College
$0
$0
$0
$0
$0
Holyoke Community College
$0
$0
$0
$0
$0
Mass Bay Community College
$0
$0
$0
$0
$0
Massasoit Community College
$0
$0
$0
$0
$0
Middlesex Community College
$0
$0
$0
$0
$0
Mount Wachusett Community College
$0
$0
$0
$0
$0
Northern Essex Community College
$0
$0
$0
$0
$0
North Shore Community College
$0
$0
$0
$0
$0
Quinsigamond Community College
$0
$0
$0
$0
$0
Springfield Technical Community College
$0
$0
$0
$0
$0
Roxbury Community College
$0
$2,500,000
$0
$0
$2,500,000
Bunker Hill Community College
$0
$0
$0
$0
$0
Total
$306,415,325
$130,476,938
$0
$431,147,721
$5,744,542
Executive Office of Public Safety and Security
Executive Office of Public Safety and Security
$0
$2,100,000
$0
$2,100,000
$0
Office of the Chief Medical Examiner
$0
$10,164,450
$0
$1,517,565
$8,646,885
Criminal History Systems Board
$0
$34,916,711
$0
$28,593,036
$6,323,675
Department of State Police
$1,935,922
$111,433,000
$0
$2,663,000
$110,705,922
Municipal Police Training Council
$0
$2,800,000
$0
$0
$2,800,000
Department of Fire Services
$0
$61,648,536
$0
$59,314,976
$2,333,560
Military Division
$0
$1,900,000
$0
$0
$1,900,000
Emergency Management Agency
$175,000,000
$0
$0
$175,000,000
$0
Department of Corrections
$3,500,000
$6,013,000
$4,687,000
$0
$14,200,000
Total
$180,435,922
$230,975,697
$4,687,000
$269,188,577
$146,910,042
Sheriffs
Hampden Sheriff's Office
$825,000
$3,687,251
$0
$881,000
$3,631,251
Worcester Sheriff's Office
$25,000
$750
$0
$25,750
$0
Middlesex Sheriff's Office
$12,000
$238,996
$0
$75,996
$175,000
Hampshire Sheriff's Office
$7,600
$2,525
$0
$10,125
$0
Berkshire Sheriff's Office
$6,000
$1,605,000
$0
$11,000
$1,600,000
Franklin Sheriff's Office
$86,200
$7,000
$0
$93,200
$0
Essex Sheriff's Office
$41,000
$1,858,115
$0
$49,115
$1,850,000
Barnstable Sheriff's Office
$0
$1,552,970
$0
$2,970
$1,550,000
Bristol Sheriff's Office
$82,712
$20,000
$0
$102,712
$0
Dukes Sheriff's Office
$0
$330,656
$0
$30,656
$300,000
Norfolk Sheriff's Office
$576,000
$215,430
$0
$576,000
$215,430
Plymouth Sheriff's Office
$25,620,000
$300,000
$0
$25,620,000
$300,000
Suffolk Sheriff's Office
$0
$2,000,000
$0
$200,000
$1,800,000
Total
$27,281,512
$11,818,693
$0
$27,678,524
$11,421,681
Massachusetts Department of Transportation
Massachusetts Department of Transportation
$0
$628,727,105
$57,565,200
$686,292,305
$0
Total
$0
$628,727,105
$57,565,200
$686,292,305
$0
Total Non-Tax Revenue
$15,759,252,878
$6,516,983,861
$5,445,572,567
$26,965,066,132
$756,743,174
Download PDF