Bill SD.769

SENATE DOCKET, NO. 769 FILED ON: 1/14/2025

SENATE . . . . . . . . . . . . . . No.

[Pin Slip]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act establishing a highway use tax for heavy trucks.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Section 2 of chapter 62C of the General Laws, as so appearing, is hereby amended by striking out the words “sixty-five C” and inserting in place thereof the following words:- “sixty-five D”

SECTION 2. The General Laws are hereby amended by inserting after chapter 65C the following chapter:-

CHAPTER 65D

HIGHWAY USE TAX FOR HEAVY TRUCKS

Section 1. As used in this chapter the following words shall have the following meanings unless the context clearly requires otherwise:-

"Carrier" means any person that operates or causes to be operated on any highway in this commonwealth any eligible motor vehicle. "Carrier" does not include the commonwealth, any political subdivision of the commonwealth, the United States or the federal government;

''Commissioner'', the commissioner of revenue.

"Department", the department of revenue.

"Eligible motor vehicle", a motor vehicle, as defined in section 1 of chapter 90, that (i) has a gross weight of 26,000 pounds or more, and (ii) carries a classification between Class 8 and Class 13, inclusive, under the Federal Highway Administration vehicle classification system; provided, however, that “eligible motor vehicle" shall not include a motor vehicle carrying or transporting milk or dairy products to or from a dairy farm that holds a license to ship milk.

"Gross weight" means the light weight of a vehicle plus the weight of any load on the vehicle; provided, that in the case of a tractor-trailer unit, "gross weight" means the light weight of the tractor plus the light weight of the trailer or semi-trailer plus the weight of the load on the vehicle.

“Highway”, a state highway, as defined in section 13 of chapter 81.

"Light weight", the weight of an unloaded motor vehicle as ordinarily equipped and ready for use, exclusive of the weight of the operator of the motor vehicle and, in the case of an electric vehicle, exclusive of the weight of the battery.

''Semi-trailer'', the same meaning as provided in section 1 of chapter 90.

"Tractor", the same meaning as provided in section 1 of chapter 90.

"Trailer", the same meaning as provided in section 1 of chapter 90.

Section 2. (a) For each calendar quarter commencing on or after January 1, 2027, a tax is imposed on every carrier for the privilege of operating or causing to be operated an eligible motor vehicle on any highway of the commonwealth. Use of any such highway shall be measured by the number of miles traveled within the commonwealth by each eligible motor vehicle operated or caused to be operated by such carrier during each month. The amount of tax due from each carrier shall be determined in accordance with the provisions of subsection (b).

(b) Each carrier shall calculate the number of miles traveled by each eligible motor vehicle operated or caused to be operated by such carrier within the commonwealth during each calendar quarter. The miles traveled within the commonwealth by each eligible motor vehicle shall be multiplied by the tax rate as follows, such rate to be based on the gross weight of each such vehicle:

Gross Weight in Pounds Rate in Dollars

26,000-28,000 0.0250

28,001-30,000 0.0279

30,001-32,000 0.0308

32,001-34,000 0.0337

34,001-36,000 0.0365

36,001-38,000 0.0394

38,001-40,000 0.0423

40,001-42,000 0.0452

42,001-44,000 0.0481

44,001-46,000 0.0510

46,001-48,000 0.0538

48,001-50,000 0.0567

50,001-52,000 0.0596

52,001-54,000 0.0625

54,001-56,000 0.0654

56,001-58,000 0.0683

58,001-60,000 0.0712

60,001-62,000 0.0740

62,001-64,000 0.0769

64,001-66,000 0.0798

66,001-68,000 0.0827

68,001-70,000 0.0856

70,001-72,000 0.0885

72,001-74,000 0.0913

74,001-76,000 0.0942

76,001-78,000 0.0971

78,001-80,000 0.1000

80,001 and over 0.1750

Section 3. (a) Each carrier shall file with the commissioner, on or before the last day of each month following the last day of a calendar quarter commencing on or after January 1, 2027, for the calendar quarter immediately preceding, in such form and containing such information as the commissioner may prescribe. The return shall be accompanied by payment of the amount of the tax shown to be due thereon. Each carrier shall be required to file such return electronically with the department and to make such payment by electronic funds transfer in a manner provided by the department.

(b) The commissioner shall deposit the amounts received by the commonwealth from the tax imposed under this chapter into the Commonwealth Transportation Fund established in section 2ZZZ of chapter 29.

Section 4. (a) Each carrier desiring to use any highway of the commonwealth on or after January 1, 2027, shall file an application for a permit with the commissioner, in such form and containing such information as the commissioner may prescribe. No carrier may lawfully operate or cause to be operated an eligible motor vehicle in the commonwealth on or after January 1, 2027, without obtaining a permit from the commissioner.

(b) Upon receipt of a fully completed application from a carrier, the commissioner shall grant and issue a permit to such carrier. Such permit shall be valid only for the carrier to which it is issued and the eligible motor vehicles such carrier operates or causes to be operated on the highways of the commonwealth and shall not be assignable. The carrier shall maintain a copy of the permit within each eligible motor vehicle that such carrier operates or causes to be operated in the commonwealth.

Section 5. (a) Whenever a carrier fails to comply with any provision of this chapter, the commissioner shall order a hearing to be held, requiring such carrier to show cause why such carrier's permit should not be revoked or suspended. The commissioner shall provide at least 10 days' notice, in writing, to such carrier of the date, time and place of such hearing and may serve such notice personally or by registered or certified mail. If, after such hearing, the commissioner revokes or suspends a permit, the commissioner shall not restore such permit to or issue a new permit for such carrier unless the commissioner is satisfied that the carrier will comply with the provisions of this chapter.

(b) Whenever a carrier files returns for two successive calendar quarter periods showing that none of the eligible motor vehicles operated or caused to be operated by such carrier used any highway of the commonwealth, the commissioner shall order a hearing to be held, requiring such carrier to show cause why such carrier's permit should not be cancelled. The commissioner shall provide at least 30 days' notice, in writing, to such carrier of the date, time and place of such hearing and may serve such notice personally or by registered or certified mail. If, after such hearing, the commissioner cancels a permit, the commissioner shall not issue a new permit for such carrier unless the commissioner is satisfied that the carrier will make use of the highways of the commonwealth.

Section 6. (a) The tax imposed under this chapter shall be administered in accordance with the provisions of chapter 62C, except as otherwise provided in this chapter.

(b) In addition to the requirements chapter 62C, each carrier shall maintain, on a quarterly basis, a list of all the eligible motor vehicles that such carrier operates or causes to operate on a highway in the commonwealth during such quarter. All such lists shall be maintained by the carrier for not less than 4 years after the date of each such quarter and shall be made available to the commissioner upon request.

Section 7. No tax credit or credits shall be allowable against the tax imposed under this chapter.

Section 8. Any person who knowingly violates any provision of this chapter for which no other penalty is provided shall be fined 1,000 dollars.

Section 9. The commissioner may adopt regulations to implement the provisions of this chapter.

Name:	District/Address:
Cynthia Stone Creem	Norfolk and Middlesex