Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2923

Introduced
2/16/23  

Caption

Establishing a local option gas tax

Impact

The bill modifies existing state tax laws by introducing a new chapter specifically for local option gas excises. It permits cities and towns to collect this tax, which goes beyond state fuel tax revenues. It establishes a dedicated 'Municipal Fuel Excise Transportation and Stormwater Fund', where collected funds will be allocated for various infrastructure projects, including road maintenance, public transit enhancements, and initiatives to reduce single-occupancy vehicle use. This creates an avenue for targeted investment that can address local transportation and environmental needs effectively.

Summary

House Bill 2923, titled 'An Act establishing a local option gas tax', authorizes Massachusetts cities and towns to impose a local excise tax on the sale of fuel. The proposed tax is set at 3 cents per gallon and is intended to provide additional funding for local transportation infrastructure and stormwater management projects. This legislation aims to empower municipalities to generate revenue tailored to their specific needs, particularly in maintaining public roads and facilitating improved transit options.

Contention

While the bill is positioned as a way to enhance local control and funding, it may face opposition from those concerned about additional taxing burdens on residents. Critics may argue that it establishes a precedent for fragmented taxation systems across the state, potentially leading to inequities in tax revenue generation capabilities among cities and towns. Furthermore, the implementation of this tax could be contentious, particularly during economic downturns when residents may be more sensitive to changes in fuel costs.

Companion Bills

MA H2944

Similar To Creating a local option property tax cap for low-income seniors

MA H2887

Similar To Relative to taxpayer conscience protection

MA H3555

Similar To Relative to local option for associate members of planning boards

MA H4007

Similar To Establishing a local option penalty on certain pole installation projects

MA H5045

Replaced by Study Order

Similar Bills

No similar bills found.