Massachusetts

Massachusetts

Budget Cycle
Annual

Governor Submits Budget
January (4th Wednesday)

Fiscal Year Begins
July 1 

Governor Signs Budget 
June/July

Budget Links

FY2026 (enacted)
FY2026 (proposed)
FY2025 (enacted)
FY2024 (enacted)
FY2023 (enacted)
FY2022 (enacted)
FY2021 (enacted)

Enacted Budget – Fiscal Year 2026

Massachusetts Governor Maura Healey signed the state’s fiscal 2026 budget into law on July 4. The fiscal 2026 budget provides for general appropriations of $60.9 billion, after line item vetoes of $130 million. This represents a 0.8 percent decrease compared to fiscal 2025 projected spending but a 5.5 percent increase over originally enacted appropriations for fiscal 2025. The state’s January 2025 baseline consensus revenue forecast projected state tax revenues at $41.2 billion, excluding surtax revenue, reflecting 2.2 percent annual growth. The forecasting group also estimated $2.4 billion in “fair share” revenue from the surtax for education and transportation initiatives. As of July 30, 2025, the Commonwealth Stabilization (or “rainy day”) Fund had a balance of $8.64 billion.  

The adopted budget focuses on improving affordability, economic growth, transportation, and education, while also limiting spending due to economic uncertainty and impacts of federal funding reductions. The enacted budget directs surtax revenue towards a series of education initiatives including MassEducate to make community college free for all, supporting literacy through Literacy Launch, and funding MASSGrant Plus scholarships, as well as transportation efforts including regional transit grants and income-eligible fare relief for mass transit. Also for education, the budget provides for a 7 percent spending increase to fully fund the fifth year of implementation of the Student Opportunity Act and additional funding for special education. The budget directs funding to stabilize the state’s public transit system (MBTA) and transfers a portion of fair share surtax revenue to the Commonwealth Transportation Fund to enhance borrowing capacity for infrastructure investments. To make housing more affordable, the budget funds at least 10,000 housing vouchers for low-income tenants and eliminates broker’s fees paid by renters. The budget also increases health care affordability by extending the ConnectorCare expansion pilot program. Additionally, the budget increases funding to programs supporting veterans, including fully funding the HEROs Act that supports various benefits for the veteran population. In her Budget Filing Letter, the governor also noted the administration’s plans to continue the state’s hiring freeze, freeze salaries for certain employees, and delay funding earmarks, as well as her intent to file a supplemental budget to create a flexible reserve to respond quickly as needed to “time-sensitive federal actions and respond to critical unfunded spending needs for FY26.”

Proposed Budget - Fiscal Year 2026

On January 22, Massachusetts Governor Maura Healey introduced a fiscal 2026 budget recommendation. The budget recommends spending in fiscal 2026 of $59.58 billion, a 2.6 percent increase over fiscal 2025, excluding spending from the Fair Share surtax and Medical Assistance Trust Fund. When including $1.95 billion in education and transportation fund spending from projected income surtax revenue and $548 million from the Medical Assistance Trust Fund, total appropriations in the recommendation for fiscal 2026 are $62.1 billion. When expenditures from Federal, Trust and ISF funds are included, total spending in fiscal 2026 is projected at $87.5 billion. The budget is based on a consensus tax revenue estimate of $41.2 billion, not including surtax revenue, a 2.2 percent increase above fiscal 2025 estimates. After a series of tax revenue transfers to the pension fund, rainy day fund, school building authority, public transit, and worker training trust fund, $32.9 billion in net tax revenue is available to support spending, a 1.3 percent increase from the current fiscal 2025 benchmark. Total available tax and non-tax revenue for all budgeted funds is estimated at $62.3 billion (including $56.9 billion in general fund revenue).  The budget proposes to continue using some excess capital gains to grow the balance in the Stabilization Fund (rainy day fund), which is projected to reach a balance in fiscal 2026 of $8.33 billion. Including the rainy day fund, reserved balances, and the undesignated balance, the state’s total balance is projected at $9.7 billion at the end of fiscal 2026. 


Proposed Budget Highlights 

The governor’s budget presents a spending blueprint that makes investments in transportation and higher education infrastructure and stabilizes MBTA (the state’s public transit system), while also using targeted spending reductions, revenue changes, and other measures to balance the budget and put the state on a path towards long-term fiscal sustainability. The plan maintains the state’s commitment to fully fund its pension liability by 2036 and directs a greater portion of excess capital gains for pension and other post-employment benefit (OPEB) liabilities to free up more resources for other programs. Highlights of the budget include:

Education

  • Early education and care investments including for Commonwealth Cares for Children (C3) program to support early education and providers’ operational costs; a multi-year investment in the Commonwealth Preschool Partnership Initiative to put the state on a path to universal preschool; and child care financial assistance funding
  • K-12 investments including increased Chapter 70 aid to school districts; “Reimagine High School” college and career readiness initiatives; fully funding special education; increased funding for literacy instruction; universal school meals; and early childhood mental health supports
  • Higher education investments including leveraging Fair Share resources to borrow for financing capital infrastructure and maintaining free community college and financial aid programs

Transportation 

  • MassDOT operations funding, including an increase for snow and ice removal
  • MBTA investments including direct operating support to stabilize MBTA finances; funds to replenish MBTA’s budgetary deficiency reserve; funding for the Federal Transit Administration (FTA) Workforce and Safety Reserve; and implementation of the Income-Eligible Reduced Fare program
  • Regional Transit Authorities (RTA) funding, including allocating Fare Share resources across several programs

Economic Development

  • Funds for workforce development and health equity initiatives at Massachusetts Life Science Center
  • Small Business Technical Assistance grants
  • Community Empowerment and Reinvestment Program
  • Funding for initiatives at the Massachusetts Technology Collaborative 

Health and Human Services

  • Extends for one year the Massachusetts Health ConnectorCare pilot program to expand eligibility 
  • Funds new human service provider rates
  • Supports additional direct care staff for Department of Developmental Services

Housing

  • Funding increase for Local Housing Authorities subsidies
  • Funds to support more than 130 new project-based vouchers for the Massachusetts Rental Voucher Program, as well as funding for the Alternative Housing Voucher Program for people with disabilities
  • Funds to expand the permanent supportive housing pipeline

Other

  • Sustains record investments in climate and environmental programs
  • Full implementation of the HERO Act to support veterans
  • Improved access to digital services and strengthened cybersecurity 
  • Public safety investments including implementing No Cost Calls law across all correctional facilities to enhance equity in communication