Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3034 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 3506 FILED ON: 1/17/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3034
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Nicholas A. Boldyga
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act establishing a farm fuel tax rebate.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Nicholas A. Boldyga3rd Hampden1/17/2025 1 of 2
16	16	HOUSE DOCKET, NO. 3506 FILED ON: 1/17/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3034
18	18	By Representative Boldyga of Southwick, a petition (accompanied by bill, House, No. 3034) of
19	19	Nicholas A. Boldyga for legislation to establish a farm fuel tax rebate. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE HOUSE, NO. 2718 OF 2023-2024.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Fourth General Court
25	25	(2025-2026)
26	26	_______________
27	27	An Act establishing a farm fuel tax rebate.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 SECTION 1. Farms, as defined under MGL Chapter 128 Section 1A, shall be eligible for
31	31	2a rebate of fuel taxes paid for the operation of farm equipment. Farm equipment means all
32	32	3machines and tools that are used in the production, harvesting, and care of agricultural or
33	33	4horticultural products and processes, and includes trailers that are used to transport agricultural
34	34	5produce or agricultural production materials between a local place of storage or supply and the
35	35	6farm and to the end markets, agricultural tractors, Trucks, ATVs, threshing machinery, hay-
36	36	7baling machinery, corn shellers, hammermills, and machinery used in the production of
37	37	8horticultural, agricultural, and vegetable products.
38	38	9 SECTION 2. The Commissioner shall publish a list of equipment eligible for a fuel tax
39	39	10rebate and shall prescribe the process by which a farm as defined herein shall file for a rebate. 2 of 2
40	40	11No rebate shall be processed until the farm owner or operator shall furnish evidence, on such
41	41	12forms as shall be prescribed by the commissioner, that any tax due under the provisions of this
42	42	13chapter 64 has been paid. The farm owner or operator will be required to keep and submit
43	43	14receipts as proof that said taxes were paid. In no case shall the reimbursement to farms under this
44	44	15section take longer than three months. No interest will be paid on rebates.
45	45	16 SECTION 3. The Commissioner shall report on the impact of this rebate program
46	46	17including the revenue cost, the economic impact on Massachusetts farms and mechanics of a
47	47	18rebate program. The report shall be sent to the Committees on Ways and Means, the Joint
48	48	19Committee on Revenue and the Joint Committee on the environment, Natural Resources and
49	49	20Agriculture. The report shall be sent no later than two years from the date the rebate program
50	50	21goes into effect.
51	51	22 SECTION 4. This rebate program shall expire 4 years from the date of effect unless
52	52	23reauthorized by the legislature.