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. If the inflation rate exceeds 3.000%, the base revenue growth rate 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%. Consequently, the base sales tax revenue amount for Fiscal Year 2026 is certified to be $1,233,116,018, reflecting an increase of $35,916,001 from the previous fiscal year.

Additionally, the bill includes new contact information for inquiries regarding the calculations, specifically the email addresses for Chief Financial Reporting Officer Pauline Lieu and Comptroller William McNamara. The bill aims to ensure transparency and accountability in the certification process of the MBTA's sales tax revenues, which are crucial for funding transportation services in the state.