Notwithstanding any special or general law to the contrary there shall be a special commission to study the feasibility of offering tax credits to individuals who frequently offer their vehicle for ride sharing. Topics of discussion and consideration shall include, but not be limited to, the potential effects of ride sharing on traffic gridlock and air pollution, methods of tracking hours of rideshare time and preventing fraudulent reporting, employer subsidies for employee commutes, existing carpool and vanpool services, and reasonable deductible amounts for ride sharing.

The special commission shall consist of: a representative from MassMobility, who shall serve as chair, the secretary of the executive office of health and human service, or their designee; three representatives from three separate carpool or vanpool services ongoing in the Commonwealth, to be appointed by the director of MassMobility; the secretary of the department of transportation, or a designee; the commissioner of the department of revenue, or a designee; the commissioner of the department of environmental protection, or a designee; two members of the House of Representatives, one of whom to be appointed by the Speaker of the House of Representatives, and the other to be appointed by the minority leader; two members of the Senate, one of whom to be appointed by the President of the Senate, and the other to be appointed by the minority leader. The chair shall commence first meeting of the commission not later than December 1, 2021.

The special commission shall submit its findings and recommendations, together with drafts of any legislation, to the clerks of the House of Representatives and the Senate and the chairs of the joint committee on revenue not later than December 1, 2022.