Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1991

Introduced
2/27/25  

Caption

Providing for motor vehicle fuel tax relief for the Commonwealth

Impact

If enacted, this legislation will impact the state's revenue collection from fuel taxes. The lack of tax income during the specified three-month period may have significant implications on state-funded programs, particularly in transportation, as the funds collected are usually allocated towards maintaining and improving the state's transportation infrastructure. Once the tax collection resumes, the Department of Revenue will be required to report the uncollected amounts and transfer them to the state transportation fund, thereby attempting to recapture some of the lost revenue.

Summary

Senate Bill S1991 proposes a temporary relief measure from motor vehicle fuel taxes in Massachusetts. Specifically, it seeks to forgo the collection of the motor vehicle fuel excise tax for a period of three months. This relief is contingent on certain price thresholds being met, namely, when the average price for unleaded gasoline exceeds $3.50 per gallon and diesel prices rise above $4.00 per gallon, with both necessitating a minimum increase of 10% over one month. This bill is designed to alleviate the financial burdens on consumers amid rising fuel costs.

Contention

There could be debate regarding the perceived need for such tax relief, especially in light of the ongoing discussions about the adequacy of transportation funding in Massachusetts. Proponents of S1991 may argue that the bill will provide much-needed financial relief to residents facing higher fuel costs. However, opponents might counter that such measures could further strain transportation budgets and compromise long-term infrastructure projects, highlighting a potential clash between short-term consumer relief and long-term transportation needs.

Companion Bills

MA S2757

Replaced by Order relative to authorizing the joint committee on Revenue be authorized and directed to make an investigation and study of certain current Senate documents relative to revenue matters

Previously Filed As

MA S1986

Relative to motor vehicle sales tax exemption for 100% disabled veterans

MA AB1058

Motor Vehicle Fuel Tax Law: suspension of tax.

MA AB1745

Motor Vehicle Fuel Tax Law: suspension of tax.

MA S2140

To SAVE tax dollars in the Commonwealth

MA AB2722

Motor Vehicle Fuel Tax Law: suspension of tax.

MA S2075

Relative to providing direct relief to the residents of the commonwealth by increasing the threshold on no tax status

MA HB2161

Providing an income tax credit for the sale and distribution of biodiesel and renewable diesel blends for motor vehicle fuels.

MA S2381

Providing for motor vehicles transfer on death

MA S1987

Establishing a child care tax credit in the Commonwealth

MA H4053

To legalize Kei vehicles in the Commonwealth

Similar Bills

No similar bills found.