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HD 6048

A communication from the Office of the Comptroller (see Section 35T(b) of Chapter 10 of the General Laws) submitting the April, 2026 certification of MBTA Dedicated Sales Tax Revenues for the fiscal year ending June 30, 2026

194th Legislature (2025-2026)

MBTA will receive $1.4253 billion in dedicated sales tax revenue for FY2026, higher than base funds, with no General Fund transfers needed.

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Bill Summary · HD 6048

Summary of Bill HD 6048 (194th MA Legislature)

Purpose and objective

  • The bill consists of a communication from the Massachusetts Comptroller (Office of the Comptroller) certifying the April 2026 MBTA dedicated sales tax revenues for the fiscal year ending June 30, 2026.
  • The certification determines the amount of MBTA-dedicated sales tax revenue available for the MBTA State and Local Contribution Fund for FY2026, in alignment with Section 35T(b) of Chapter 10.

Key provisions and figures

  • Certification basis:
    • Prepared in consultation with the Department of Revenue (DOR) using DOR’s January 2026 sales tax revenue estimate for FY2026.
  • Certified dedicated sales tax revenue for FY2026: $1,425,280,000
    • This total includes an additional $160,000,000 under the statutory definition of “Dedicated sales tax revenue amount” in Section 35T, Chapter 10.
  • Base revenue for FY2026:
    • $1,233,116,018 (certified February 28, 2025)
  • Calculation context:
    • The dedicated revenue is calculated as 1% of the gross receipts under Chapter 64H and 1% of the sales price under Chapter 64I from the MBTA-dedicated portion of the sales and use tax, net of refunds/abatements and excluding meals tax per certain statutory exclusions.
    • Since the dedicated revenue projection ($1,425,280,000) exceeds the base revenue ($1,233,116,018), the MBTA is entitled to the higher amount.
  • Transfers from the General Fund:
    • No quarterly transfers are expected to be necessary from the General Fund to support MBTA funding for FY2026, because the dedicated sales tax revenue is projected to exceed the base revenue, per Subsection (b) of Section 35T and related memorandum of understanding among involved agencies.
  • Schedule and evaluations:
    • Projections show consistent values across multiple certification dates (March 15, 2025; November 15, 2025; April 1, 2025; November 15, 2025) with the March 2026 certification reflecting the updated estimate.

Affected parties and entities

  • Massachusetts Bay Transportation Authority (MBTA): Receives funding from the MBTA State and Local Contribution Fund derived from the dedicated sales tax revenue.
  • Massachusetts Department of Revenue (DOR): Collaborates to provide revenue estimates used in the certification.
  • Commonwealth offices involved in budget and finance:
    • Comptroller of the Commonwealth
    • Executive Office for Administration and Finance
    • Treasurer and Receiver General
    • MBTA (for funding allocation and compliance)
  • Legislative and oversight bodies:
    • House Ways and Means Committee
    • Senate Ways and Means Committee
    • Budget Directors of both committees

Procedural and timeline details

  • Official certification date: March 27, 2026, submitted by the Comptroller.
  • Certification scope: Applies to the fiscal year ending June 30, 2026.
  • Methodology: Based on DOR’s January 2026 estimate; reflects the statutory framework for dedicated MBTA revenues under Chapter 10, Section 35T.
  • Implications for budgeting:
    • The MBTA will receive the higher of base revenue or dedicated sales tax revenue, with no need for quarterly General Fund transfers for FY2026.
    • The letter serves as formal notification to key state officials and legislative leadership.

Plain-language takeaway

Massachusetts certifies that for FY2026, the MBTA will receive $1.4253 billion in dedicated sales tax revenues (including a $160 million dedicated amount), which is higher than the previously established base revenue of about $1.233 billion. Therefore, no General Fund transfers are expected to be needed for MBTA funding in that year. The certification relies on DOR’s most recent revenue estimates and adheres to the defined statutory structure for MBTA funding through the dedicated sales tax.

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

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