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HOW I VOTED ON H.5264

  • Writer: State Rep. Mark Sylvia
    State Rep. Mark Sylvia
  • Apr 10
  • 4 min read

On Wednesday March 18, 2026 – The Massachusetts House of Representatives passed H.5264


An Act making appropriations for the fiscal year 2026 to provide for supplementing certain existing appropriations and for certain other activities and projects.

I voted YES on House bill H.5264 (as amended). This bill appropriates $1.8 billion to

supplement the FY 26 budget, investing $885 million in public transportation and $417 million in public education, and funds several Fiscal Year 2026 (FY26) deficiencies. The bill also includes the tax conformity legislation filed by Governor Healey that delays the state’s alignment with the corporate tax changes passed by Congress in the OB3 Act last year.


Included in H.5264 is an amendment I filed, providing $125,000 for replacement of bleachers at the Old Rochester Regional High School gymnasium.


I also co-sponsored amendments filed on behalf of the regional schools caucus that provided an additional $2,000,000 in rural school funding and $3,000,000 in regional school transportation funding. I also joined my colleagues in the New Bedford delegation in co-sponsoring amendments included in H.5264 in support of the New Bedford Public Schools, Dennison Memorial Community Center, Rotch-Jones Duff House, Foss Marine Terminal, Taylor Elementary School Playground, UMass Dartmouth campus shuttle service, the Immigrants Assistance Center, North Star Learning Center and the New Bedford Whaling Museum.


As it relates to Amendment 43, which would have distributed $100,000,000 (50% to schools / 50% transportation) to municipalities based solely on population, House Transportation Chair Arceiro spoke against this amendment. He stated that, as it relates to transportation, this distribution formula would not meet the need of our rural areas for roads and bridges. Aid based solely on population disproportionally impacts rural communities in favor of large cities.


Mileage is the most important and equitable factor. As an example, the legislature appropriated $300,000,000 in additional funding for Chapter 90 this past year – of which $200,000,000 was distributed to all municipalities based on the Chapter 90 formula: 60% road mileage 20% population, 20% employment. Additionally, $100,000,000 was distributed proportional to the amount of road miles.


I voted NO on this Amendment #43 – it failed on a vote of 25 YES, 128 NO.

H.5264, as amended passed by a bipartisan vote of 150 YES, 3 NO. This bill now goes to the Senate for its consideration. See https://malegislature.gov/Bills/194/H5264 for more information on the amendment roll call votes.


This bill:


Delays conforming to the federal corporate tax changes that were passed by Congress in the OB3 Act last year, which will represent approximately a $400 million revenue loss

for the Commonwealth when fully implemented. Under the bill, the Research and

Experimental expense deduction will be delayed one year, the deductions for the Modification of Business Interest, Depreciable Asset Expensing, Qualified Production

Properties will be delayed two years, and the Modification of Qualified Opportunity Zone Investments program will also be delayed two years. However, should the ballot question to lower the state income tax from 5 percent to 4 percent pass in November, which would result in a $5 billion revenue loss when fully implemented, the Commonwealth would permanently decouple from these tax credits, preventing them from going into effect.


The $1.8 billion bill is funded in part by $1.3 billion from excess Fair Share surtax funds to invest in public transportation and education.


Highlights include:

  • $885 million towards transportation:

  • $740 million towards the MBTA

  • $525 million for the Deficiency Reserve

  • $125 million for the Workforce & Safety Reserve

  • $60 million for physical infrastructure with a focus on the core subway system

  • $20 million for low-income reduced fares

  • $10 million for water transportation infrastructure


Other transportation items include:

  • $50 million for snow and ice costs

  • $25 million for Regional Transit Authorities (RTAs) workforce development

  • $30 million to fund the Sustainable Aviation Fuel (SAF) Credit

  • $30 million for MassDOT Service Investments

  • $417 million towards education:

  • $150 million towards Special Education Circuit Breaker costs

  • $150 million to fund Early Education Child Care costs

  • $38.7 million for the EEC income eligibility waitlist


Includes $8 million for child care for providers and $7.5 million for the

loan forgiveness program for providers


  • $20 million for Green SchoolWorks program to help schools with clean energy upgrades

  • $18.3 million for Financial Aid Supplements

  • $20 million endowment Match for UMass and other state colleges and universities

  • $5.1 million for Tomorrow’s Teachers Loan Forgiveness program

  • $5 million for ESOL Services Waitlist


The bill also allocates $507 million from the General Fund:

  • $300 million for the Group Insurance Commission (GIC)

  • $54.4 million for sheriffs, representing half of the deficiency


Requires reporting on the expenses of proposed usage of the funds

  • $41.6 million for DTA caseworkers

  • $10 million for FIFA Boston for World Cup related expenses


The bill also includes the following outside sections:

  • Food Donation Tax Credit: Establishes a food donation tax credit for farm businesses based on the amount of food donated to a nonprofit food distribution organization. The credit is capped at $5,000 annually per individual.

  • Sustainable Aviation Fuel Credit: Allows taxpayers to take a credit against the tax

imposed on fuels used for aircraft propulsion and, subject to limitation, requires the amount of credit per gallon of sustainable fuel to increase by $0.015 for each additional 1 percent reduction in life-cycle greenhouse gas emissions above 50 percent. The credit is capped at $10 million total for all cumulative tax credits over a fiscal year.

  • Ratifies eight Collective Bargaining Agreements (CBAs)

 
 
 

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