The bill certifies the Massachusetts Bay Transportation Authority (MBTA) Dedicated Sales Tax Revenue for Fiscal Year 2026, as mandated by M.G.L. c. 10, § 35T. The projected dedicated sales tax revenue is calculated to be approximately $1.425 billion, which includes 1% of the gross receipts from sales and purchases as defined in chapters 64H and 64I, along with an additional $160 million per fiscal year since 2015. This amount is expected to exceed the base revenue amount by $192,163,982, ensuring that the MBTA receives the greater of the dedicated sales tax or the base revenue amount.

The bill also includes specific insertions that clarify the calculations and projected figures, such as the dedicated sales tax percentage of 16.000% and the base revenue amount certified on March 1, 2025, which is $1,233,116,018. Additionally, contact information for key officials involved in the certification process is provided, ensuring transparency and accountability in the financial reporting of the MBTA's dedicated sales tax revenue.