Amendment ID: S3290-16

Amendment 16

Gas Tax Temporary Reprieve

Mr. Tarr moves that the proposed new text be amended by inserting after section X the following section:-

"SECTION 1. (a) Notwithstanding any general or special law to the contrary, retail sellers of gasoline for use on public highways shall reduce their retail sales price of gasoline by the amount of the excise imposed by section 4 of chapter 64A of the General Laws for a period of 60 days, and be reimbursed for such reduction via a credit as provided in subsection (d).

(b) Notwithstanding any general or special law to the contrary, retail sellers of diesel for use on public highways shall reduce their retail sales price of diesel by the amount of the excise imposed by section 4 of chapter 64E of the General Laws for a period of 60 days, and be reimbursed for such reduction via a credit as provided in subsection (d).

(c) Notwithstanding any general or special law to the contrary, the excise imposed by section 3 of chapter 64F of the General Laws for the propulsion of motor vehicles upon or over the highways of the commonwealth shall be reduced by 24 cents per gallon, for a period of 60 days.

(d) Retail sellers of gasoline and diesel shall keep records of the amount of gasoline and diesel sold at the reduced sales prices (“tax-free gasoline and diesel”) pursuant to subsections (a) and (b) and shall certify to the distributor, unclassified exporter, unclassified importer, or supplier from which the fuel was purchased the total gallons of tax-free gasoline and diesel sold and the total amount of savings realized by their customers as a result of these reduced sales prices. The distributor, unclassified exporter, unclassified importer, or supplier shall provide the retail seller with a credit in the amount of such total savings toward payment of the excise pursuant to section 4 of chapter 64A or section 4 of chapter 64E of the General Laws, as applicable. The distributor, unclassified exporter, unclassified importer, or supplier shall report the amount of tax-free gasoline or diesel sold on the applicable return. Retail sellers shall maintain records sufficient to demonstrate that their prices are in compliance with subsections (a) and (b) and shall retain these records in accordance with section 25 of chapter 62C.

(e) Notwithstanding any general or special law to the contrary, sales tax pursuant to section 2 of chapter 64H of the General Laws shall not be imposed on the sale of gasoline by a distributor, unclassified importer, unclassified exporter, or supplier for use on public highways, or on the sale of diesel for use on public highways, for a period of 60 days.

(f) A violation of subsections (a) or (b) of this section shall be deemed an unfair method of competition and an unfair or deceptive trade practice under chapter 93A of the General Laws.

(g) The 60-day period specified in subsections (a) and (b) shall be considered a market emergency for purposes of 940 C.M.R. 3.00.

(h) The department of revenue may promulgate regulations or other guidance necessary for the implementation, administration, and enforcement of this section.

SECTION 2. Notwithstanding any general or special law to the contrary, in fiscal year 2027, the comptroller, at the direction of the secretary of administration and finance, shall transfer from the Education and Transportation Fund established in section 2BBBBBB of chapter 29 of the General Laws to the Commonwealth Transportation Fund established in section 2ZZZ of said chapter 29, an amount equal to the amount of excise reported by distributors, unclassified exporters, unclassified importers, or suppliers to the department of revenue attributable to gasoline or diesel sold during the 60 day period described in section 1.

SECTION 3. Section 1 shall be effective 7 days from the effective date of this act."