The bill certifies the Massachusetts Bay Transportation Authority (MBTA) Base Sales Tax Revenue for Fiscal Year 2027, as mandated by M.G.L. c. 10, 35T. The base revenue amount is determined by multiplying the previous fiscal year's revenue by the change in the consumer price index for the Boston metropolitan area for calendar year 2025. The bill specifies that if the inflation rate exceeds 3.000%, the base revenue growth will be capped at 3.000%. For Fiscal Year 2027, the inflation rate was recorded at 3.125%, leading to a certified base sales tax revenue growth rate of 3.000%, resulting in a total base revenue amount of $1,270,109,499.

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 calculations for the base revenue are detailed, showing the growth factor and the comparison of the current fiscal year's base revenue to the upcoming fiscal year's revenue. The bill is addressed to key officials in the Massachusetts government, ensuring transparency and communication regarding the fiscal certification process.