MA S2130

Creates a permanent legislative fiscal office as a service agency for the Massachusetts General Court, staffed by a director, deputy director, and support staff with experience in financial management or accounting

Director and deputy director appointed jointly by the lieutenant governor, treasurer, secretary of administration and finance, and House and Senate Ways and Means chairs

Office responsibilities include providing fiscal analysis on proposed legislation, analyzing the governor's budget, and preparing post-session reports on all appropriations including budgets, bonds, tax incentives, and fiscal impacts of enacted bills

Legislators may request fiscal review of any bill at any time during the legislative process; if requested, review must be completed before the bill is reported from committee

Office funded through annual General Court appropriations as a separate line item, with books and records subject to audit by the state auditor