SECTION 1. Notwithstanding any general or special law to the contrary, there shall hereby be established a special commission to study the effectiveness and proper implementation of a tax on electric vehicles for the use of supplementing the Chapter 90 Program. The commission shall study and report on topics including but not limited to the following: (i) an appropriate amount for said tax that would take into account the risk that said tax could dissuade consumers from purchasing or using electric vehicles, (ii) the estimated amount of funding that would be generated by such a tax, (iii) the potential benefits municipalities would receive from the implementation of said tax, and (iv) recommended ways for implementing said tax.

The commission shall submit its findings and recommendations to the clerks of the Senate and the House of Representatives, the Joint Committee on Transportation, the Joint Committee on Municipalities and Regional Government and the Secretary of the Department of Transportation not later than one year after the effective date of this act.