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HD 6092

A communication from the Department of Revenue (see item 1201-0160 of Section 2 of Chapter 9 of the Acts of 2025) submitting its annual projected expenditure report for the Child Support Services Division (DOR/CSS) trust fund and financial allocation accounts for fiscal year 2026

194th Legislature (2025-2026)

The bill outlines FY2026 CSS Trust Fund expenditures and receipts, projecting a year-end balance of about $8.17 million and detailing interagency service allocations.

Placed on file
0
WeVote Research Nonpartisan
Bill Summary · HD 6092

Summary of Bill HD 6092 (Session 194th) – Massachusetts

Purpose and intent

  • This bill comprises a communications package from the Massachusetts Department of Revenue (DOR) presenting its FY2026 Annual Projected Expenditure Report for the Child Support Services Division (DOR/CSS) Trust Fund (account 1201-0410) and related Interagency Service Agreement (ISA) financial allocation accounts as of February 19, 2026.
  • The report fulfills FY2026 budget language requirements, detailing expected expenditures, receipts, and resulting fund balance for the CSS Trust Fund and associated ISA allocations.

Key provisions and financial details

  • Trust Fund overview (Account 1201-0410):
    • Beginning balance: $9,367,091
    • FY2026 projected expenditures (by category) total: $14,093,581
    • FY2026 estimated receipts: $12,900,776
    • Estimated final balance (end of FY2026): $8,174,287
  • Projected expenditures by category (FY26 annual vs. year-to-date):
    • Regular employee compensation (AA): projected $2,759,523
    • Employee related expenses (BB): $3,705
    • Special employees (CC): $108,428
    • Pension & insurance related expenditures (DD): $1,054,183
    • Administrative expenses (EE): $4,672,063
    • Programmatic facility supplies (FF): $65
    • Energy costs & space rental expenses (GG): $2,054,495
    • Consultant services (HH): $3,084
    • Operational services (JJ): $2,897,146
    • Equipment purchases (KK): $38,109
    • Equipment lease, purchase, maintenance (LL): $176,393
    • Infrastructure costs (NN): $67,942
    • Loans & special payments/IRS service fees (TT): $242,863
    • IT non-payroll expenses (UU): $581
    • Interagency Service Agreements (ISA's) (NN/other): $15,000
    • Total year-to-date/projected expenditures: $14,093,581
  • Interagency Service Agreements (ISAs):
    • Total ISA allocations for FY26 (Trust Fund 1201-0410): $15,000
    • ISA allocations against CSS Retained Revenue Account (1201-0164):
    • Administrative Office of the Trial Court (Child support services): $2,450,850
    • Department of Public Health (RVRS/Birth & Death Certificate): $341,296
    • Total ISA allocations (1201-0164): $2,792,146
    • Grand total ISA allocations: $2,807,146 (sum of 1201-0410 ISA $15,000 and 1201-0164 $2,792,146)
  • FY2026 estimated receipts and balance:
    • Receipts: $12,900,776
    • Estimated final balance: $8,174,287

Who and what is affected

  • Directly affected:
    • Department of Revenue, Child Support Services Division (DOR/CSS) – through its Trust Fund (1201-0410) activities and ISAs.
    • Agencies receiving ISAs from CSS and the CSS Retained Revenue Account (1201-0164): Administrative Office of the Trial Court, Department of Public Health.
  • Broader fiscal effect:
    • Communicates expected resources and obligations for CSS-related child support operations, including payroll, administration, facilities, IT, and interagency support.
    • Impacts planning and budgeting for DOR/CSS and partner agencies reliant on ISAs.

Procedural and timeline aspects

  • The document is an FY2026 Annual Projected Expenditure Report submitted in March 2026, aligned with FY2026 budget language requirements.
  • It accompanies the appropriation account 1201-0160 reporting item 1201-0160 of Section 2 of Chapter 9 of the Acts of 2025.
  • Action history shows status “Placed on file” as of May 28, 2026, indicating its presentation/receipt and lack of further amendments within the bill at this stage.

Notable considerations

  • The trust fund is projected to end FY2026 with a balance of approximately $8.17 million, after factoring anticipated receipts and expenditures.
  • The substantial component of costs is administrative and personnel-related, alongside facility, IT, and interagency service costs, highlighting ongoing operational needs of CSS operations and collaborations with courts and health agencies.

Compiled from official sources — confirm details with the bill’s official record.

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