The bill certifies the Massachusetts Bay Transportation Authority (MBTA) Base Sales Tax Revenue for Fiscal Year 2026, as mandated by M.G.L. c. 10, 35T. The base revenue amount is determined by multiplying the previous fiscal year's base revenue by the change in the consumer price index for the Boston metropolitan area for calendar year 2024. This calculation is compared to the percent increase in gross sales tax revenues for the same period. If the inflation rate exceeds 3.000%, the base revenue growth is capped at 3.000%. For Fiscal Year 2026, the inflation rate was recorded at 3.178%, resulting in a base sales tax revenue growth rate of 3.000%.

As a result, the base sales tax revenue amount for Fiscal Year 2026 is certified to have increased by $35,916,001, bringing the total to $1,233,116,018 compared to the previous fiscal year's figure of $1,197,200,017. The bill includes new contact information for the Chief Financial Reporting Officer and the Comptroller of the Commonwealth, specifically the email addresses for Pauline Lieu and William McNamara.