The bill certifies the estimated Massachusetts Bay Transportation Authority (MBTA) dedicated sales tax revenue for the fiscal year ending June 30, 2025. According to the certification, the projected dedicated sales tax revenue amount is $1,472,324,435, which includes an additional $160,000,000 as required by the definition of dedicated sales tax revenue in Section 35T of Chapter 10 of the General Laws. The MBTA will receive the greater of either the base revenue amount of $1,197,200,017 or the dedicated sales tax revenue. The calculation of the dedicated sales tax revenue is based on 1 percent of the gross receipts from sales and purchases as defined in chapters 64H and 64I, excluding taxes on meals.

Additionally, the bill indicates that since the projected dedicated sales tax revenue exceeds the base revenue, no quarterly transfers from the General Fund will be necessary. The certification was made in consultation with the Department of Revenue and is based on their revised sales tax revenue estimates. The letter also provides contact information for the Comptroller of the Commonwealth and the Chief Financial Reporting Officer for any inquiries regarding the certification.