SECTION 1.  Section 16 of chapter 25A of the General Laws, as so appearing, is hereby amended by inserting after the definition of “Publicly available parking space” the following definition:-

“Zero-emission vehicle”, a motor vehicle that produces no engine exhaust carbon emissions. 

SECTION 2.  Section 6 of chapter 64H of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding at the end thereof the following:-

(zz) Sales within the commonwealth of a zero-emission vehicle, where the vehicle is a non-commercial motor vehicle and the household income of the purchaser does not exceed 110 per cent of the state median income; provided, that each qualifying vehicle is registered within the commonwealth; provided, further, that the primary residence of the purchaser is within the commonwealth; provided, further, that the purchaser files proof of qualifying household income, primary residency, and each vehicle's registration status and registration within the commonwealth with the department of revenue within 90 days of purchase; and, provided further, that proof of qualifying household income consists of copies of state income tax returns for each member of the household required to file such a return.

SECTION 3.  Section 2 of this act is hereby repealed. 

SECTION 4.  Section 4 of this act shall take effect on January 1, 2030.