Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H4623 Compare Versions

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11 HOUSE . . . . . . . . No. 4623
22 The Commonwealth of Massachusetts
33 ________________________________________
44 HOUSE OF REPRESENTATIVES, May 13, 2024.
55 The committee on Revenue, to whom were referred the petition
66 (accompanied by bill, Senate, No. 1757) of Michael J. Barrett for
77 legislation to exempt electric vehicle chargers from the sales tax and the
88 petition (accompanied by bill, House, No. 2931) of David M. Rogers and
99 Michelle L. Ciccolo relative to sales tax exemptions for battery electric
1010 vehicles or fuel cell powered vehicles, reports recommending that the
1111 accompanying bill (House, No. 4623) ought to pass.
1212 For the committee,
1313 MARK J. CUSACK. 1 of 1
1414 FILED ON: 4/30/2024
1515 HOUSE . . . . . . . . . . . . . . . No. 4623
1616 The Commonwealth of Massachusetts
1717 _______________
1818 In the One Hundred and Ninety-Third General Court
1919 (2023-2024)
2020 _______________
2121 An Act relative to sales tax exemptions for electric vehicles.
2222 Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
2323 of the same, as follows:
2424 1 SECTION 1. Section 6 of chapter 64 H is hereby amended by inserting after subsection
2525 2xx, the following subsections:
2626 3 (yy) The receipts from the first fifty thousand dollars of the retail sale of a qualifying
2727 4zero-emission vehicle. For the purpose of this section, qualified vehicles shall mean a battery
2828 5electric vehicle or a fuel cell powered vehicle.
2929 6 (zz) Sales of an electric vehicle charging station, as defined in section 16 of chapter 25A,
3030 7or individual replacement components of an electric vehicle charging station.
3131 8 SECTION 2. Subsection (zz) of said section 6 of said chapter 64H is hereby repealed.
3232 9 SECTION 3. Section 2 of this act shall take effect on January 1, 2030.