Health Care in the ARPA Bill: Selected Highlights from Chapter 102 of the Acts of 2021

This report, done in partnership with the Blue Cross Blue Shield of Massachusetts Foundation, summarizes key health care funding allocations in this state legislation, which appropriates close to $4 billion, including $2.55 billion in funding directly from ARPA. Chapter 102 invests money from ARPA in many areas, including housing, infrastructure, education, and economic development. Health services received $950 million in the law, with funding for physical health, behavioral health, long-term care services, and public health initiatives. The report provides a high-level overview of state funding allocations in these health and health care related areas and is intended to be an educational resource for advocates, providers, program administrators, and other interested stakeholders to understand state allocation of health care funding made available through ARPA.

Read the full report here.

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When A Surplus Is Not Extra

Sometimes a “surplus” is not really a surplus at all, and the term “tax surplus” can be particularly misleading. A tax surplus occurs when tax collections come in higher than the amount expected when the state created its budget at the beginning of the fiscal year. When that initial estimate turns out to be too low, there is a “surplus.” It does not mean that the state budget has already met the needs of the moment or that there is extra unneeded revenue.

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Options to Adjust the Estate Tax While Retaining Revenue and Progressivity

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