# Massachusetts H 5470: An Act making appropriations for the fiscal year 2026 to provide for supplementing certain existing appropriations and for certain other activities and projects

Massachusetts H 5470, An Act making appropriations for the fiscal year 2026 to provide for supplementing certain existing appropriations and for certain other activities and projects, is a 194th General Court (2025-2026) House bill sponsored by FY26 Supplemental Appropriations; status signed, last action 2026-06-12 (Signed by the Governor, Chapter 101 of the Acts of 2026); PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/state-bill/MA-H5470-194
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Massachusetts H 5470
- State: Massachusetts
- Session: 194th General Court (2025-2026)
- Title: An Act making appropriations for the fiscal year 2026 to provide for supplementing certain existing appropriations and for certain other activities and projects
- Status: signed
- Chamber: House
- Introduced: 2026-06-02
- Last action: 2026-06-12, Signed by the Governor, Chapter 101 of the Acts of 2026
- Sponsor: FY26 Supplemental Appropriations
- Cosponsors: 0
- Subjects: House Steering, Policy and Scheduling
- Touches household money: yes
- Roll calls: 2 (304 yes, 0 no in all)
- Economic provisions PRIA read: 56

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Full‑tuition aid for family medicine: benefit, high. UMass Medical School gets $10 million to cover remaining tuition and fees for MD students who choose family medicine and practice in Massachusetts for at least five years at qualifying sites. You must stay in good academic standing. If you do not meet the service promise, you must repay the award w…
- Loan help for new public educators: benefit, high. Public school educators who earned a bachelor’s from a public institution after Jan. 1, 2020 can get up to $7,500 to repay student loans. You must have qualifying education debt and commit to work four years in a licensed school position. The program is funded at $10.1 million, with rules and a pla…
- More money for special education: benefit, high. The state sets aside $152 million to reimburse districts and pay providers for special education instruction and transportation. Costs from FY2026 are reimbursed in the year ending June 30, 2027. Funds may be moved to item 7061‑0012 and spent under that item’s rules.
- State allows a specific deduction: benefit, high. Taxpayers can use the federal deduction in Public Law 119‑21, section 70302(f), when computing Massachusetts tax. This can lower state taxable income for people who qualify.
- Optional 4% tax for pass-throughs: benefit, high. An eligible pass-through can elect each year to pay a 4% Massachusetts excise on qualified income. Each qualified member then gets a refundable credit equal to 90% of their share of that entity tax. The election is made with the original, timely return and binds all members for the year. The rule a…
- Refundable credit for farm donations: benefit, high. Farm businesses get a refundable credit for donating food, meals, or crops to nonprofit food distributors. The credit equals the fair market value of the items, up to $5,000 per farm per year. You cannot also take a federal or state deduction for the same donation. You must attach a certification f…
- More funding to stabilize MBTA service: benefit, high. The state refills the MBTA deficiency fund with $450 million and requires 30 days’ notice before any withdrawal. It sets aside $20 million to launch a low‑income reduced fare program, subject to an approved plan and a 2026 report. It adds $60 million for infrastructure and planning, including a reg…
- More money for child care affordability: benefit, high. In fiscal year 2026, the state moves $150 million into the High‑Quality Early Education & Care Affordability Fund. This adds resources that can support child care affordability efforts. The law orders the transfer but does not set specific family benefit amounts.
- Tax credit for cleaner jet fuel: benefit, high. Buyers of sustainable aviation fuel get a nonrefundable credit that offsets the fuel excise tax. The per‑gallon credit starts at $1.50 at 50% lifecycle GHG cuts and rises by $0.015 per 1% above 50%, capped at $2.00. The credit equals the lesser of that per‑gallon amount times eligible gallons or th…
- More funds for legal help in 2026: benefit, medium. The law provides $1 million for immigration legal assistance in 2026. It also provides $12.3 million to cover fees and court costs for indigent clients with public counsel. Low‑income people and immigrants can get more legal help and pay less out of pocket.
- Faster SNAP and cash help processing: benefit, medium. The law gives $41.651 million to the Department of Transitional Assistance for 2026. The money funds caseworkers who process SNAP and cash benefits. Applicants should see more timely and reliable decisions.
- More help with winter heating bills: benefit, medium. The state provides $20 million for home energy help. Eligible low‑income households, including seniors, can get help paying winter heating bills. The housing office sets the maximum aid per home and may prioritize homes that heat with oil, propane, or kerosene.
- More youth mental health and school help: benefit, medium. The state provides $5.5 million for behavioral health. At least $4 million funds workforce scholarships, $1 million funds a K‑12 pilot linking schools and community behavioral health centers, and $500,000 expands school bridge programs. Another $1 million reserve expands high‑quality, third‑party‑r…
- Funding for Green Schoolworks: benefit, medium. The law provides $25 million in FY2026 for Green Schoolworks. The money supports green workforce training and school projects tied to this program.
- More aid and matching for colleges: benefit, medium. The law funds $15 million for targeted scholarships in FY2026 and creates an $18.3 million reserve for financial aid at public colleges. It also provides $10 million to match state university endowments and $10 million to UMass endowments. The board must ensure equal access to matching funds and re…
- More help for reading and tutoring: benefit, medium. The law gives $20 million for early literacy and $20 million for high‑dosage tutoring in FY2026. It also funds $2.5 million for school mental health and wraparound services. Another $1 million helps schools buy equipment and train staff to enforce cell‑phone‑free school days; school‑issued learning…
- More slots for early education: benefit, medium. The law funds more spaces for income‑eligible early education and care. It sets at least $10.7 million for FY2027 contracted slots, $8 million to help educators pay their own childcare, and $7.5 million for educator loan forgiveness. Money must be spread fairly across regions and can support teen p…
- Funds prisons, sheriffs, and legal payouts: benefit, medium. The state funds prison facility operations with $31,009,996. It sets aside $54,472,655 for county sheriffs’ offices and related staffing for inmate care, with required reports. It provides $25 million to pay settlements and judgments. It also gives $211,857 to the Board of Bar Examiners for licensi…
- Aid for local roads and safety: benefit, medium. The state moves $101 million to help cities and towns pay big snow and winter recovery costs from 2026, including reimbursements. It adds $3.75 million for a pilot to fix public dirt and gravel roads. It sets $19.28 million for one‑time local transportation and safety projects named in the law.
- Grants to improve regional transit: benefit, medium. The state provides $25 million for regional transit workforce and training and other transit improvements. It adds $10 million for buses, charging upgrades, and stop and station projects. It sets $5 million for microtransit and last‑mile services, prioritizing rural areas, veterans, working familie…
- Easier discharge proof for veterans: benefit, low. When the secretary approves a board’s vote on a veteran’s status, that decision is the only proof needed for character of discharge for state programs. This simplifies getting state benefits and services for veterans.
- More funding for WIC and public health: benefit, low. The health department keeps and uses $600,000 in WIC rebates in FY2026 to support WIC services. The law also raises item 4513‑1012 funding by $600,000 (from $28.6 million to $29.2 million) for that existing health program.
- Adult basic education and job readiness: benefit, low. The state funds $5 million in FY2026 for adult basic education and workforce‑readiness programs. Adult learners can get help to improve skills for jobs.
- More aid for rural schools and busing: benefit, low. Rural districts can share $4 million in FY2026 and another $4 million in the year ending June 30, 2027. To qualify in FY2027, a district must have 35 or fewer students per square mile and per‑capita income at or below the state average; priority goes to the sparsest districts. The state also sets a…
- Negotiated public worker raises take effect: benefit, low. The law makes salary adjustments and other economic benefits in listed collective bargaining agreements effective under state law. Covered public‑sector employees receive the negotiated pay and benefits in those agreements.
- Interest and penalties waived for fixes: benefit, low. If you filed a 2025 return before this law that didn’t follow sections 8, 16, 37, and 39, you can avoid interest and penalties. File a corrected return within 90 days of enactment to qualify.
- Clear rules for hazard response team: benefit, low. State law now names a joint hazard incident response team made up of hazmat technicians and the state police bomb squad. The fire marshal can direct the team for incidents with reactive or energetic materials. Municipal firefighters on the team act for the Department of Fire Services but are not po…
- Reserve to cover World Cup costs: benefit, low. The state sets aside $10 million to support hosting 2026 World Cup matches. The budget office can transfer funds to reimburse state costs tied to the matches.
- State deadline extended to July 31, 2026: benefit, low. A statutory deadline moves from December 31, 2025 to July 31, 2026. People and agencies have seven more months to meet the requirement.
- Statewide cannabis education program: benefit, low. The state gives $1 million for a cannabis public education program. It supports youth prevention, responsible use, impaired‑driving prevention, high‑potency product warnings, and safe transport. The program is developed with public health and education agencies.
- Builds transportation workforce and delivery: benefit, low. The state gives $20 million to develop the transportation workforce and support project delivery. The money funds hiring and training for highway and rail/transit work, resilient infrastructure, and technical help for cities and towns.
- More support for ferries and docks: benefit, low. The state provides $15 million for water transportation and ferries. At least $1.65 million funds an MBTA ferry route, and at least $2 million supports ferry services and pier and dock work in Barnstable, Bristol, Nantucket, and Dukes counties. The MBTA must report passenger counts by March 31, 202…
- Health equity and affordability funds grow: benefit, low. The state transfers $3.5 million to the Affirming Health Care Trust Fund. It also sets aside $500,000 to support the Health Care Affordability Working Group. These steps add resources for equity and affordability efforts.
- Civics education grants to institutions: benefit, low. The state provides $2.05 million for civics education programs. Minimum amounts include $750,000 to the JFK Library Foundation, $1,000,000 to the Edward M. Kennedy Institute, $100,000 to the New Bedford Whaling Museum, and $200,000 to the Museum of African American History.
- Grants to regionalize school services: benefit, low. The state funds $16.5 million for districts to study, plan, and carry out regionalization or shared services. At least $1 million builds a public toolkit released at least 180 days before any grant notice. Priority goes to districts with falling enrollment or unused space. These funds do not count…
- One‑time local school project grants: benefit, low. For FY2026, the state funds many one‑time education projects. Examples include $45,984 for special education offsets in Ashburnham‑Westminster, $50,000 for a CTE Teacher Access and Equity Fund, $875,000 to JFYNetworks, and $2,000,000 for a K‑12 digital toolkit. Other named local grants and capital…
- Refundable farm donation credit ended: cost, high. The state repeals the refundable farm donation credit that was worth up to $5,000 per farm per year. Farms that donated food or crops no longer get this tax credit.
- Research deduction added, then removed: cost, high. A state deduction tied to federal section 174A was added and then struck from the law. Businesses and investors cannot claim that new 174A‑based Massachusetts deduction.
- Some business tax deductions barred: cost, high. For tax years starting in 2025 and 2026, you cannot claim Massachusetts deductions tied to IRC section 168(n), the increased section 179 amount under federal law, or the part of section 163(j) changed by that law. If voters approve the 2026 tax‑rate initiative, these disallowances continue for all…
- Sustainable aviation fuel credits ended: cost, high. The law repeals the sustainable aviation fuel tax credit in both the personal income and corporate excise codes. Buyers of qualifying fuel for Massachusetts departures no longer get the per‑gallon credit or any carryforward.
- Tighter state rules for OZ taxes: cost, medium. For 2025 and 2026, Massachusetts applies the older federal Opportunity Zone rules. If the 2026 tax‑rate initiative passes, the state will keep using those pre‑2026 rules for future years until lawmakers change them. The law also says a qualified opportunity zone must be entirely in Massachusetts an…
- Housing tax break with 2032 cutoff: mixed, high. Developers with a state approval certificate can buy construction materials, tools, and fuel tax‑free for approved affordable multifamily projects. The state caps total exemptions at $35 million per year. The housing office stops new approvals under this rule on January 1, 2032; earlier approvals s…
- Farm donation credit changes for growers: mixed, high. The law creates a refundable tax credit for farm businesses that donate food, meals, or crops to qualified nonprofits. The credit equals the fair market value of donations, up to $5,000 per year, and you cannot also take a deduction for the same items. A certification of the donation must be attach…
- Corporate deduction rules adjusted: mixed, high. The law lets corporations use a federal deduction from Public Law 119‑21, section 70302(f), on Massachusetts returns. It also removes a state reference to Code section 174A that had been added earlier. Research expenses are not tied to that 174A reference in state law.
- Towns can spread snow costs: mixed, medium. Your city or town may spread its FY2026 snow and ice deficit over FY2027, FY2028, and FY2029. The town must adopt a repayment schedule before setting the FY2027 tax rate. This can change when and how much you pay in property taxes.
- Financial aid docs and privacy rules: mixed, low. Applicants using the named paragraph for state higher‑ed aid must submit the specific documents the law requires. The law also protects those records from public release under state privacy laws. Students, including some noncitizens, face clearer paperwork rules and stronger privacy.
- State limits quick federal tax changes: mixed, low. Massachusetts will not automatically apply single, new federal tax‑code changes for the same tax year or earlier years. The revenue commissioner can allow a change if its estimated impact is under $20 million using a three‑year rolling average, and must post and share revenue estimates on time. The…
- Adds ‘camping’ to statute list: mixed, low. The law adds the word “camping” to a list in a state statute. This is a wording change and does not create a new payment or program.
- Local public safety gear and training: mixed, low. Essex County Fire Chiefs Association receives at least $1.4 million to plan and build a fire training and emergency response facility. In Freetown, police funding shifts from body‑worn cameras to an automated license plate reader system, with money available through June 30, 2027. Funds for Somerse…
- Numeric updates to program thresholds: mixed, low. The law changes certain numeric figures in section 6 of chapter 175M. One section replaces 40 with 100 in three places; another replaces 100 with 40 in three places. These are technical updates to the statute’s numbers.
- Repeals two sections from 2016 law: mixed, low. The law repeals Section 10 and Section 18 of a 2016 act. Any rules or program authority tied to those sections no longer apply.
- Section 22 starts January 1, 2027: mixed, low. Section 22 takes effect on January 1, 2027. This clause only sets the start date.
- Family leave guidance and rate notices: mixed, low. Within 30 days of this law taking effect, labor officials must post guidance on paid family and medical leave changes, with 2027 impacts and steps to keep contribution balances while limiting employee tax burdens. If the department changes annual contribution rates administratively, it must notify…
- More time and new focus for projects: mixed, low. Funding in item 2000‑0103 remains available until December 31, 2029, giving more time to complete the aqueduct project. Another appropriation shifts from an airfield project to redevelopment and infrastructure on Merrimack Street.
- Review federal corporate tax links: mixed, low. The revenue department must list how state rules tied to the federal tax code help corporate taxpayers and how much they cost the state. It must post the data online and report by June 30, 2026. The budget office and revenue department must also recommend which federal corporate breaks to decouple…
- When new tax rules apply: mixed, low. The law sets start dates for several tax sections. Some apply to tax years beginning January 1, 2026; others start for years ending December 31, 2026 or December 31, 2030. Sections 8 and 16 apply to tax years beginning January 1, 2022. Sections 11 and 19 start January 1, 2029. Sections 9 and 17 do…

## Sponsors and cosponsors

- Sponsor: FY26 Supplemental Appropriations

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-06-04 | House | Enacted | pass | 151 | 0 |   |
| 2026-06-03 | House | Committee of conference report accepted | pass | 153 | 0 |   |

## Actions (12)

- 2026-06-12: Signed by the Governor, Chapter 101 of the Acts of 2026
- 2026-06-04: Enacted and laid before the Governor (Senate)
- 2026-06-04: Enacted - 151 YEAS to 0 NAYS (See YEA and NAY No. 205) (House)
- 2026-06-04: Emergency preamble adopted (Senate)
- 2026-06-04: Emergency preamble adopted (House)
- 2026-06-04: Committee of conference report accepted, in concurrence -see Roll Call #188 (Yeas 37 to Nays 3) (Senate)
- 2026-06-03: Committee of conference report accepted - 153 YEAS to 0 NAYS (See YEA and NAY No. 199) (House)
- 2026-06-03: Rules suspended (House)
- 2026-06-03: Committee reported that the matter be placed in the Orders of the Day for the next sitting, the question being on acceptance (House)
- 2026-06-03: Referred to the committee on House Steering, Policy and Scheduling (House)
- 2026-06-03: Reported on a part of H5280 (House)
- 2026-06-02: Reported from the committee of conference (House)

## Bill text

- Chapter 101 of the Acts of 2026, 2026-06-12: [PDF](https://malegislature.gov/Bills/194/H5470.pdf)

## Related bills

- H 5435: An Act authorizing the town of Topsfield to continue to employment of police chief Neal Hovey (passed senate)
- H 4585: An Act authorizing the town of Auburn to offer expanded senior property tax abatements (signed)
- H 5515: An Act to increase the value of estates eligible for abatements pursuant to M.G.L. chapter 59, section 5, clauses seventeenth D and forty-first C in the town o… (passed house)
- H 5429: An Act providing injured on duty compensation to Chelmsford firefighter Nicholas Spinale (second reading)
- H 4755: An Act amending the means tested senior citizen property tax exemption in the town of Sudbury (signed)
- H 3909: An Act authorizing the Provincetown year-round market rate rental housing trust to acquire year-round housing occupancy restrictions (signed)

## Sources
- [Chapter 101 of the Acts of 2026 (PDF)](https://malegislature.gov/Bills/194/H5470.pdf)

## Related
- [H 5435: An Act authorizing the town of Topsfield to continue to employment of police ch…](https://policyrisk.com/state-bill/MA-H5435-194)
- [H 4585: An Act authorizing the town of Auburn to offer expanded senior property tax aba…](https://policyrisk.com/state-bill/MA-H4585-194)
- [H 5515: An Act to increase the value of estates eligible for abatements pursuant to M.G…](https://policyrisk.com/state-bill/MA-H5515-194)
- [H 5429: An Act providing injured on duty compensation to Chelmsford firefighter Nichola…](https://policyrisk.com/state-bill/MA-H5429-194)
- [H 4755: An Act amending the means tested senior citizen property tax exemption in the t…](https://policyrisk.com/state-bill/MA-H4755-194)
- [H 3909: An Act authorizing the Provincetown year-round market rate rental housing trust…](https://policyrisk.com/state-bill/MA-H3909-194)
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Source: PRIA, https://policyrisk.com/state-bill/MA-H5470-194 (as of 2026-11-01).