THE HOUSE AND SENATE. There were no roll call votes in the House or Senate last week. This week, Beacon Hill Roll Call examines the salaries and other benefits received by the 40 state senators.

$3,203 PAY HIKE FOR LEGISLATORS - Legislators received a pay raise of $3,203 or 4.8 percent from $58,236 to $61,439 beginning in January 2009. The hike was required under the terms of a constitutional amendment approved by the voters in 1998. The new $61,439 salary represents an increase of $15,029 or 32 percent over the $46,410 salary that legislators received following approval of the constitutional amendment in 1998.

BONUS PAY FOR ALL 40 SENATORS - Over the past few years, the Legislature has increased the total number of legislators who receive annual bonus stipends of $7,500 to $35,000, beyond their annual base salary. All 40 senators receive bonus pay for their service in Democratic or Republican leadership positions, as committee chairs or vice chairs and as the ranking Republican on some committees. The senators include 35 Democrats and five GOP members. Supporters say that legislators in these important positions should be appropriately compensated for their many responsibilities and hard work. Critics say that the base salary is sufficient and is already automatically increased every two years.

PER DIEMS - Legislators are entitled to collect "per diems" to reimburse them for mileage, meals and lodging expenses for travel from their "place of residence to the Statehouse and return therefrom, while in the performance of their official duties." The amount of the per diem varies based on the city or town in which a legislator resides and its distance from the Statehouse. These reimbursements are not taxable income and range from $10 per day for legislators who reside in the greater Boston area to $82 for Western Massachusetts lawmakers and $100 for those in Nantucket. Bay State senators in 2009 so far have received a total of $51,685 in per diems that range from $410 to $7,470 for individual members. The Legislature in 2000 doubled these per diems to the current levels. Supporters of the per diems say they are a reasonable reimbursement for legitimate expenses. Opponents say that the idea of paying a per diem is outrageous. They note that other state workers and most private workers are not paid additional money for commuting.

$7,200 FOR GENERAL EXPENSES - Each legislator receives a $7,200 annual general expense allowance. The Legislature in 2000 doubled this allowance from $3,600 to $7,200. This separate, flat rate expense allowance is not based on a lawmaker's geographical distance from the Statehouse. It is designed to pay for some of the costs of legislators' Statehouse and district offices and to pay for other expenses including contributions to local civic groups and the printing and mailing of newsletters. Legislators are issued a 1099 from the state and are required to report the $7,200 as income but are not required to submit an accounting of how they spend it.

PARKING SPACE - Lawmakers are entitled to a parking space inside the Statehouse garage or at the nearby McCormack State Office Building. Some of the value of the space is a tax-free benefit under federal and state tax guidelines that apply to all public and private employees - not just state legislators. The first $205 in monthly value of the space under 2009 federal and state regulations is tax-free. Any value of the space above those amounts is treated as income and legislators are required to pay taxes on it. The value of the parking spaces in 2009 was determined by the Bureau of State Buildings to be $394 per month. Based on that figure, legislators would be taxed on the excess $189 monthly by the Internal Revenue Service and the state.

HEALTH INSURANCE - Legislators are eligible to choose from nine health insurance plans offered by the state's Group Insurance Commission that manages the plans for 330,000 current and retired state and municipal workers, their families and dependents. Monthly premiums for family plans range from $971 to $1,786 while individual plans are available from $404 to $755. Lawmakers elected prior to June 30, 1993 pay 20 percent of the premium and the state pays 80 percent. Legislators elected to their first term after June 30, 2003 pay 25 percent while the state picks up only 75 percent. State and federal privacy regulations protect this information and it is not possible to obtain records about which plans individual legislators have purchased.

LIFE INSURANCE - Legislators who purchase a regular health insurance policy from the state are also required to buy the state's basic $5,000 life insurance policy. The policy costs $6.85 per month. Lawmakers elected after June 30, 2003 pay 25 percent of the premium and the state pays 75 percent. Legislators elected to their first term before June 30, 2003 pay 20 percent while the state picks up 80 percent. Legislators also have the option to buy additional life insurance with a value of up to eight times their salary. The entire premium for the optional insurance is paid by legislators.

LONG TERM DISABILITY AND HEALTH CARE SPENDING ACCOUNT - Legislators also have the option to open a Health Care Spending Account (HCSA) and to buy long term disability insurance. The HCSA allows legislators to pay for out-of-pocket health care expenses with pre-tax money and reduces their federal and state income taxes. The entire premium for both of these optional plans is paid by legislators.

DENTAL AND VISION INSURANCE - Legislators are eligible to choose one of two dental/vision insurance plans. Monthly premiums for family plans range from $79 to $111 while individual plans range from $25 to $36. Lawmakers pay 15 percent of the premium and the state pays 85 percent.

   SOME LEGISLATORS DO NOT PAY FEDERAL TAXES ON THEIR LEGISLATIVE SALARY - Legislators who live more than 50 miles from the Statehouse are eligible for a special federal tax break. A 1981 federal law allows these state legislators to write off a daily expense allowance when filing their federal income tax return. The complicated system determines a daily amount, ostensibly for meals, lodging and other expenses incurred in the course of their jobs, which can be deducted for every "legislative day."

Under the Massachusetts Legislature's system and schedule, every day qualifies as a legislative day. The Legislature does not formally "prorogue" or end an annual session until the next annual session begins. This allows legislators to take the deduction for all 365 days regardless of whether the Legislature is actually meeting. Legislators do not even have to travel to the Statehouse to qualify for the daily deduction.

The amount of the deduction is based on the federal per diem for Massachusetts. It varies from year to year and changes on October 1 of each year. The daily per diem for legislators from October 1, 2008 through September 30, 2009 is seasonal and ranges from $267 to $320 per day or between $87,455 and $116,800 annually. It is estimated that more than one-third of the state's 200 legislators qualify for this deduction and are eligible to pay little or no federal income taxes on their legislative salaries.

HOW MUCH WILL YOUR SENATOR BE PAID IN 2009?

The dollar figure next to the senator's name represents the amount of compensation that he or she will be paid in 2009. The amount includes the base salary of $61,439; leadership stipends ranging from $7,500 to $35,000; $7,200 for general expenses and any per diem money that the state has already paid the legislator through August 24. Only 20 senators have so far taken per diems. The dollar figures will increase between now and the end of December for legislators who take additional per diems over the remaining four months of the legislative session.

The senator with the highest compensation so far is Senate President Therese Murray who earns $103,639. Rounding out the top five are Sens. Steven Panagiotakos (D-Lowell) $95,719; Frederick Berry (D-Peabody) $92,219; Benjamin Downing (D-Pittsfield) $91,379 and Richard Tisei (R-Wakefield) $91,139.

Sen. Robert Hedlund, $83,639                       

ALSO UP ON BEACON HILL

DELAY RACING BAN (S 2041) - The Committee on Economic Development heard heated and sometimes emotional testimony on legislation that would delay for two years the voter-mandated dog racing ban that would effectively close Wonderland and Raynham Park - the state's two dog racing tracks. The proposal would move the ban from January 2010 to January 2012. The 2008 election results show that the ban was approved with 1,662,352 votes in favor and 1,303,708 opposed.

Opponents of the delay said that it would violate the will of the voters who clearly favored banning dog racing beginning in 2010. They argued that workers at the tracks are being retrained in order to find other job. Supporters of the delay said that it would not overturn the will of the voters but simply delay its implementation. They argued that if the tracks are forced to close in January, some 1,200 people will lose their jobs.

CHANGE STATE SEAL AND MOTTO - The Committee on State Administration and Regulatory Oversight held a hearing on a bill that would create a special commission to examine the state seal and motto and develop a revised version of it. The current state seal includes a Native American holding a bow and arrow. The motto is "By the sword we seek peace, but only under liberty." The commission would "determine whether the seal and motto accurately reflect and embody the historic and contemporary commitments of the Commonwealth to peace, justice, liberty and equality, and to spreading the opportunities and advantages of education."

Supporters of the revisions say that the current seal is politically insensitive and historically inaccurate. They note that it depicts a Native American who represents a tribe from Lake Superior rather than Massachusetts and argued that the bow and arrow depict violence. Supporters of the current seal say that it is appropriate and noted that arrow is pointing downward which is known as a Native American symbol signifying peace.

MORE PROPOSALS - Other measures that were part of the State Administration hearing include banning alcohol advertising on any state-owned or operated property (H 1113); requiring most state agencies and departments to accept credit cards as a form of payment for all licenses, services, fines, and other transactions (H 2997); requiring that all telephone voice mail system used by any state offices, boards and agencies give all callers the option of speaking with a live operator (S 1462).

SHHHHHHH (S 1919) - The Transportation Committee held a hearing that included a proposal which would require all repavements of state highways within 200 feet of residential homes to use a special type of quiet pavement material.

APPOINT TEMPORARY SENATOR - The controversy continues over whether the Legislature should approve a bill that would give Gov. Deval Patrick the power to appoint a temporary replacement to fill the Senate seat of the late Sen. Edward Kennedy until a special election is held in January (H 656).

Hundreds of people showed up to express their opinions on the proposal at a hearing that lasted several hours. Sen. John Kerry led the charge for passage of the bill while Rep. Paul Frost led the GOP effort to stop it.

Supporters of giving the governor the power to appoint a temporary replacement said that in light of Kennedy’s death, the state under current law would not have a second senator for some five months. They argued that the appointment power is necessary in order to ensure full and continuous representation for Massachusetts in the U.S. Senate and ensure that the state has a second pro-health care reform senator in place during any future vote on changing the nation's health care system.

Opponents said that the governor should not have this power that should be reserved for the voters. Some GOP legislators are crying foul and pointing out that many Democrats in 2004 voted against giving the then-Republican former Gov. Mitt Romney this appointment power that they now want give to Democratic Governor Patrick. These opponents note that the Democrats in 2004 were concerned that if Kerry won the presidency, Romney would appoint a Republican.

QUOTABLE QUOTES

"The issues that my wife Tina and I deal with, trying to raise and educate four daughters, are the challenges that families across our state face every day."

–– State Treasurer Tim Cahill at the launch of his independent campaign for governor of Massachusetts. Cahill was elected as a Democrat but has since left the party and is running as an independent.

"So we need to make sure that Gov. Patrick can appoint an interim senator until a special election can be held."

–– John Spears, Massachusetts state director for Organizing for America, Barack Obama's political organization

"With all due respect to President Obama, perhaps he should be building a bipartisan consensus on health care reform instead of forcing an unpopular health-care reform bill upon the American people by stacking the deck in the U.S. Senate."

––– Massachusetts Republican Party Chair Jennifer Nassour