Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3274 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. 1820 FILED ON: 1/15/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3274
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Tommy Vitolo
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 local option gas tax.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Tommy Vitolo15th Norfolk1/15/2025 1 of 4
16	16	HOUSE DOCKET, NO. 1820 FILED ON: 1/15/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3274
18	18	By Representative Vitolo of Brookline, a petition (accompanied by bill, House, No. 3274) of
19	19	Tommy Vitolo for legislation to establish a local option gas tax. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE HOUSE, NO. 2923 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 local option gas tax.
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. Section 16 of chapter 62C of the General Laws, as appearing in the 2020
31	31	2Official Edition, is hereby amended by inserting after subsection (l) the following new
32	32	3subsection: -
33	33	4 (m) Every retail supplier, as defined in section 1 of chapter 64A, shall, on or before the
34	34	5twentieth day of each month file with the commissioner a return stating the name and address of
35	35	6every retail dealer, as defined in section 295A of chapter 94, accepting delivery of fuel or special
36	36	7fuels, as defined in section 1 of chapter 64E, the number of gallons sold, the selling price of the
37	37	8fuel or special fuels during the preceding calendar month and such other information as the
38	38	9commissioner may deem necessary. 2 of 4
39	39	10 SECTION 2. The General Laws are hereby amended by inserting after chapter 64N the
40	40	11following chapter: -
41	41	12 Chapter 64O
42	42	13 Local Option Gas Excise
43	43	14 Section 1. As used in this chapter, the following words shall, unless the context otherwise
44	44	15requires, have the following meanings: -
45	45	16 ''Commissioner'', the commissioner of revenue.
46	46	17 “Fuel”, shall have the meaning assigned to it in section 1 of chapter 64A.
47	47	18 “Retail dealer”, shall have the meaning assigned to it in section 295A of chapter 94.
48	48	19 “Retail supplier”, any person qualified to do business in the commonwealth who sells
49	49	20fuel or special fuels to retail dealers, as defined in section 295A of chapter 94.
50	50	21 “Special fuels”, shall have the meaning assigned to it in section 1 of chapter 64E.
51	51	22 Section 2. (a) Any city or town that accepts this chapter may impose a local excise tax on
52	52	23the sale of fuel and special fuels to retail dealers within such city or town at a rate of 3 cents per
53	53	24gallon. Such excise tax shall be in addition to the amount of (1) any tax per gallon on fuel
54	54	25imposed under chapter 64A, and (2) any tax per gallon on special fuels imposed under chapter
55	55	2664E. At the time of filing a return required by section 16 of chapter 62C, every retail supplier
56	56	27shall pay to the commissioner the local excise tax on the sale of fuel or special fuels sold to retail
57	57	28dealers located in any city or town that has adopted the provisions of this chapter. 3 of 4
58	58	29 (b) All sums received by the commissioner under this chapter shall at least quarterly be
59	59	30distributed, credited, and paid by the state treasurer, upon certification of the commissioner, to
60	60	31each city and town that has adopted this section in proportion to the amount of such sums
61	61	32received from that city or town.
62	62	33 Section 3. (a) A city or town that accepts this chapter shall, prior to the collection of the
63	63	34local excise, establish a Municipal Fuel Excise Transportation and Stormwater Fund. The
64	64	35treasurer of the city or town shall deposit all sums received pursuant to this chapter into the fund.
65	65	36From the fund expenditures shall be made in the following manner: (1) one-third for the
66	66	37purposes of maintenance, repair, upkeep, construction or improvement of roads, bridges,
67	67	38sidewalks, bikeways, public parking areas or roadside drainage; (2) one-third for the
68	68	39Massachusetts Bay Transportation Authority or regional transportation authority serving the city
69	69	40or town, and (3) one-third for projects which promote and improve non-single occupancy motor
70	70	41vehicle transportation, including, but not limited to, pedestrian facilities, bicycle facilities, senior
71	71	42transportation programs, telecommuting programs and carpool programs. A city or town that is
72	72	43served by both the Massachusetts Bay Transportation Authority and a regional transit authority
73	73	44shall appropriate the funds as provided under clause 2 equally for the Massachusetts Bay
74	74	45Transportation Authority and said regional transit authority. A city or town that is not served by
75	75	46a public transit authority may appropriate funds as provided under clause 2 towards clause 1 or
76	76	47clause 3, or both. All moneys remaining in the fund, including accrued interest at the end of a
77	77	48fiscal year, shall remain in and become part of the fund and shall carry over to succeeding fiscal
78	78	49years. 4 of 4
79	79	50 (b) The commissioner shall make available to any city or town requesting such
80	80	51information the total amount of local excise tax collected pursuant to this chapter in the
81	81	52preceding fiscal year in the city or town requesting the information.
82	82	53 Section 4. A city or town may accept this chapter in the manner provided in section 4 of
83	83	54chapter 4. This chapter shall take effect on the first day of the calendar quarter beginning 30 days
84	84	55after such approval, or on the first day of such later calendar quarter as the city or town may
85	85	56designate.