Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1941

Introduced
2/27/25  

Caption

Establishing a highway use tax for heavy trucks

Impact

The introduction of a highway use tax is expected to enhance the state's ability to maintain and improve its infrastructure, specifically the highway system. The revenue generated from this tax will be directed into the Commonwealth Transportation Fund, which supports road maintenance and transportation projects. Advocates of the bill argue that heavier trucks should contribute a fair share towards the wear they impose on public roadways, stating that this financial measure aligns with the principle of equitable taxation based on usage and impact.

Summary

Senate Bill 1941, titled 'An Act establishing a highway use tax for heavy trucks,' proposes the implementation of a tax levied on carriers operating eligible motor vehicles on Massachusetts highways. This legislation aims to generate revenue for the state by imposing a tax based on the gross weight of the vehicles and the number of miles traveled within the state. The bill specifies that the tax would only apply to trucks with a gross weight of 26,000 pounds or more, thereby targeting larger commercial vehicles that contribute significantly to road wear and tear.

Contention

Despite its intended benefits, SB 1941 has been met with some contention. Critics argue that the tax could burden truck carriers, potentially leading to increased shipping costs that may ultimately be passed down to consumers. There are also concerns regarding administrative burdens on small carriers, who might find it challenging to comply with the requirements of tracking mileage and filing tax returns. Additionally, some stakeholders raise questions about the effectiveness of the revenue generated in addressing broader transportation infrastructure needs and whether it will suffice to cover the extensive costs required for necessary upgrades.

Companion Bills

No companion bills found.

Previously Filed As

MA S316

To promote social-emotional learning

MA S1488

Relative to facilitating the utilization of psychologists on the health care team

MA S26

Authorizing the town of Brookline to prohibit or restrict the application of second-generation anticoagulant rodenticides

MA S2242

Relative to the purchase of zero-emission vehicles in green communities

MA S552

Authorizing the city of Newton to prohibit the application of second generation anti-coagulant rodenticides within its borders

MA S1046

Relative to adoptions

MA S108

Protecting youth during custodial interrogations

MA S685

Relative to transparency of consumer health insurance rights

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