Budget Amendment ID: FY2027-S4-796

OTH 796

Suspension of the Gas Tax

Mr. Durant moved that the proposed new text be amended by adding the following section:-

"SECTION XX. Notwithstanding any special or general law to the contrary, the excise imposed upon the sale of gasoline under chapter 64A of the General Laws shall be suspended beginning upon passage of this bill and shall remain suspended until such time as the average retail price per gallon of regular gasoline in the commonwealth falls below $2.50.

For purposes of this section, the “average retail price per gallon of regular gasoline” shall be determined on a weekly basis by the commissioner of energy resources, or such other state agency as the secretary of energy and environmental affairs may designate, using widely recognized and publicly available data sources.

Upon a determination that the average retail price per gallon of regular gasoline has fallen below $2.50, the commissioner of revenue shall certify the same and the excise imposed under said chapter 64A shall be reinstated on the first day of the first calendar month following such certification.

The commissioner of revenue and the commissioner of energy resources shall promulgate such rules and regulations as are necessary to implement this section."