Mass. Gen. Laws ch. 32A § 17
The commission shall, subject to appropriation, establish a plan of benefits for certain employees which shall, subject to the procedures and conditions established by the commission, reimburse these employees for eligible dental and vision expenses up to but not exceeding two hundred dollars per year. The commission shall collect and manage the moneys transferred to it for the funding of this plan of benefits and may make any legal deposit, investment or reinvestment of these moneys and any income derived therefrom. As used in this section, "employees" shall mean employees who are classified as managers in the management classification and pay plans in accordance with chapter thirty, sections forty-five and forty-six, unclassified managers who have classified positions reporting to them directly or through intermediate managers or supervisors, incumbents of positions in the executive branch assigned to collective bargaining units but designated as confidential, employees and members of the general court, and retirees who had been in the service of the commonwealth. If an employee is not described in the preceding sentence, but the employee's position is subsequently changed, reorganized or reclassified so as to be covered by the previous sentence, the employee holding such position will be considered an "employee" for the purposes of this section as of the date of such change.
Mass. Gen. Laws ch. 32A, § 17