Chapter 64A of the General Laws is hereby amended by adding the following section:

Section 14. (a) For the purpose of this section, “electric vehicle” shall mean a battery electric vehicle that is either a zero-emission vehicle or a plug-in hybrid electric vehicle equipped with an on-board electrical energy storage device that can be recharged from an external source of electricity and has the capability to run on another fuel; provided, however, that “electric vehicle” shall not include a golf cart, electric bicycle or other micromobility device.

(b) Beginning January 1, 2027, in addition to all other fees and taxes levied, electric vehicles and other vehicles that do not rely primarily on internal combustion engines shall be subject to an in-state mileage-based road usage charge for the use by such vehicles of the highways of the commonwealth. The Department of Transportation shall promulgate regulations to establish the method of calculating the in-state mileage-based road usage charge. 

(c) The in-state mileage-based road usage charge shall be paid each year following the vehicle’s most recent inspection. The number of miles traveled shall be calculated as the difference between the vehicle’s two most recent odometer readings, as noted on the vehicle’s certification of inspection pursuant to section 7A of chapter 90. The Department of Transportation shall promulgate by regulation mechanisms for the collection of the road usage charges imposed by subsection (b), including penalties and interest to be imposed on delinquent road usage charges.

(d) Vehicles that qualify for any of the exemptions available pursuant to section 1 of chapter 60A shall be exempt from charges imposed pursuant to this section.

(e) The Department of Transportation shall promulgate regulations to establish a method by which an owner of an electric vehicle or other vehicle that does not rely primarily on an internal combustion engine may present evidence of the number of miles such vehicle has been driven outside the commonwealth. Unless an owner presents such evidence in a manner approved by the department, the department shall assume that all reported miles were driven by such vehicle on the highways of the commonwealth.

(f) All sums received from the in-state mileage-based road usage charge shall be credited to the Commonwealth Transportation Fund.

(g) The Department of Transportation shall promulgate regulations for establishing, imposing and administering in-state mileage-based road usage charges.