HOUSE . . . . . . No. 3901
The Commonwealth of Massachusetts
_______________________
HOUSE OF REPRESENTATIVES
_____________________
AN ACT
MAKING APPROPRIATIONS
FOR THE FISCAL YEAR
TWO THOUSAND TWENTY-FOUR
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. 3900, published as amended)
_______________________
April 26, 2023.
_______________________
 FILED ON: 4/26/2023
HOUSE . . . . . . . . . . . . . . . No. 3901
House Bill No. 3900, as amended on April 24, April 25 and April 26, 2023, and as passed to be engrossed by the
House. April 26, 2023.
The Commonwealth of Massachusetts
In the One Hundred and Ninety-Third General Court
(2023-2024)
An Act making appropriations for the fiscal year 2024 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.
Whereas, The deferred operation of this act would tend to defeat its purpose, which is
immediately to make appropriations for the fiscal year beginning July 1, 2023, and to make
certain changes in law, each of which is immediately necessary or appropriate to effectuate said
appropriations or for other important public purposes, therefore it is hereby declared to be an
emergency law, necessary for the immediate preservation of the public convenience.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
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
provisions of law regulating the disbursement of public funds and the approval thereof for the
fiscal year ending June 30, 2024. 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, 2024 are
necessary and sufficient to provide the means to defray the appropriations and expenditures from such funds for said
fiscal year 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 such receipts with the projected receipts
set forth in this section, and include a full statement comparing such actual and projected receipts in the annual report
for said 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 specified in this
section.
Fiscal Year 2024 Revenue by Source and Budgeted Fund (in Millions)
All Commonwealth Other
Budgeted Transportation Major Other
Revenue Source Funds* General Fund Fund Funds Funds
Alcoholic Beverages 99.6 99.6 - - -
Banks 15.6 15.6 - - -
Cigarettes 293.7 293.7 - - -
Corporations 4,527.6 4,527.6 - - -
Deeds 452.7 452.7 - - -
Fair Share 1,000.0 1,000.0 - - -
Income 22,637.3 22,637.3 - - -
Inheritance and Estate 882.7 882.7 - - -
Insurance 672.4 645.1 - - 27.3
Marijuana Excise 167.3 - - 167.3 -
Motor Fuel 718.2 - 717.3 - 0.9
Public Utilities - - - - -
Room Occupancy 243.6 243.6 - - -
Sales - Regular 6,882.1 4,544.6 - - 2,337.4
Sales - Meals 1,533.5 1,533.5 - - -
Sales - Motor Vehicles 1,264.7 - 835.1 - 429.5
Miscellaneous 19.3 19.3 - - -
Fiscal Year 2024 Base Tax Revenue Estimate 41,410.4 36,895.4 1,552.4 167.3 2,795.2
Statutory Tax Transfers
Annual Contribution to the State Pension System (4,104.6) (4,104.6) - - -
Sales Tax Transfer to the MBTA (1,463.5) - - - (1,463.5)
Sales Tax Transfer to the MSBA (1,303.5) - - - (1,303.5)
UI Surcharge to the Workforce Training Trust Fund (27.3) - - - (27.3)
Fair Share Transfer to Education and Transportation Fund (1,000.0) (1,000.0) - - -
Excess Capital Gains to the Stabilization Fund (525.0) (525.0) - - -
Excess Capital Gains to the State Retiree Benefits Trust Fund (29.2) (29.2) - - -
Excess Capital Gains to the Pension Liability Fund (29.2) (29.2) - - -
Total Statutory Tax Transfers (8,482.2) (5,688.0) - - (2,794.2)
TOTAL FISCAL YEAR 2024 CONSENSUS TAX REVENUE
AVAILABLE FOR BUDGET 32,928.2 31,207.5 1,552.4 167.3 0.9
Tax Initiatives and Other Tax Revenue
Tax-Related Settlements & Judgments 50.0 50.0 - - -
Child & Family Tax Credit (165.0) (165.0) - - -
Estate Tax (231.0) (231.0) - - -
Housing – Senior Circuit Breaker Credit (60.0) (60.0) - - -
Renter's Deduction (40.0) (40.0) - - -
Short-Term Capital Gains (67.0) (67.0) - - -
Offset to Budget 67.0 67.0 - - -
Earned Income Tax Credit (91.0) (91.0) - - -
Total Tax Initiatives and Other Tax Revenue (537.0) (537.0) - - -
TOTAL TAXES FOR BUDGET 32,391.2 30,670.5 1,552.4 167.3 0.9
Non-Tax Revenue
Federal Reimbursements 13,718.8 13,710.2 - - 8.6
Departmental Revenues 6,109.2 5,150.6 708.6 58.8 191.2
Consolidated Transfers 3,954.4 2,256.9 40.5 209.4 1,447.7
Total Non-Tax Revenue 23,782.5 21,117.8 749.1 268.2 1,647.4
FISCAL YEAR 2024 GRAND TOTAL 56,173.7 51,788.3 2,301.5 435.5 1,648.4
*Includes revenue deposited into the Workforce Training Fund, Inland Fish and Game Fund, Gaming Local Aid Fund, and Stabilization Fund.
 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 such receipts with projected receipts
set forth in this section and to include a full statement comparing such receipts with projected receipts in the annual
report for such 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
specified in this section.
Non-Tax Revenue: Department Summary
Federal Departmental Budgeted Total Total
Revenue Source Revenues Revenues Transfers Unrestricted Restricted
Judiciary
Supreme Judicial Court $0 $2,117,276 $0 $2,117,276 $0
Committee for Public Counsel $0 $3,525,000 $0 $3,525,000 $0
Appeals Court $0 $268,752 $0 $268,752 $0
Trial Court $0 $54,357,460 $0 $54,357,460 $0
TOTAL: $0 $60,268,488 $0 $60,268,488 $0
District Attorneys
Middlesex District Attorney $0 $422 $0 $422 $0
Plymouth District Attorney $0 $2,000 $0 $2,000 $0
Worcester District Attorney $0 $1,500 $0 $1,500 $0
TOTAL: $0 $3,922 $0 $3,922 $0
Governor
Office of the Governor $0 $0 $0 $0 $0
TOTAL: $0 $0 $0 $0 $0
Secretary of the Commonwealth
Secretary of the Commonwealth $0 $284,255,436 $0 $284,240,436 $31,000
TOTAL: $0 $284,255,436 $0 $284,240,436 $31,000
Treasurer and Receiver General
Office of the Treasurer $0 $709,121,906 $398,860,209 $1,057,734,115 $84,902,311
Massachusetts Cultural Council $0 $16,000 $0 $16,000 $0
Massachusetts Teachers' Retirement Board $0 $40,000,000 $0 $40,000,000 $0
State Lottery Commission $0 $31,200 $1,211,206,020 $1,211,237,220 $0
TOTAL: $0 $749,169,106 $1,610,066,229 $2,308,987,335 $84,902,311
Attorney General
Office of the Attorney General $4,426,908 $50,302,989 $0 $48,000,000 $6,729,897
TOTAL: $4,426,908 $50,302,989 $0 $48,000,000 $6,729,897
State Ethics Commission
State Ethics Commission $0 $75,000 $0 $75,000 $0
TOTAL: $0 $75,000 $0 $75,000 $0
Inspector General
Office of the Inspector General $0 $1,175,000 $0 $0 $1,175,000
Non-Tax Revenue: Department Summary
Federal Departmental Budgeted Total Total
Revenue Source Revenues Revenues Transfers Unrestricted Restricted
TOTAL: $0 $1,175,000 $0 $0 $1,175,000
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 $2,512,350 $410,500 $0 $12,850 $2,910,000
TOTAL: $2,512,350 $410,500 $0 $12,850 $2,910,000
Office of the State Comptroller
Office of the State Comptroller $0 $5,836,717 $1,501,612,727 $1,507,449,444 $126,476,313
TOTAL: $0 $5,836,717 $1,501,612,727 $1,507,449,444 $126,476,313
Massachusetts Gaming Commission
Massachusetts Gaming Commission $0 $0 $259,081,000 $259,081,000 $0
TOTAL: $0 $0 $259,081,000 $259,081,000 $0
Cannabis Control Commission
Cannabis Control Commission $0 $28,796,525 $0 $28,796,525 $0
TOTAL: $0 $28,796,525 $0 $28,796,525 $0
Executive Office for Administration and
Finance
Secretary of Administration and Finance $0 $2,300,000 $25,000,000 $27,300,000 $27,084,188