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SENATE DOCKET, NO. 769 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 1941
The Commonwealth of Massachusetts
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PRESENTED BY:
Cynthia Stone Creem
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act establishing a highway use tax for heavy trucks.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Cynthia Stone CreemNorfolk and Middlesex 1 of 7
SENATE DOCKET, NO. 769 FILED ON: 1/14/2025
SENATE . . . . . . . . . . . . . . No. 1941
By Ms. Creem, a petition (accompanied by bill, Senate, No. 1941) of Cynthia Stone Creem for
legislation to establish a highway use tax for heavy trucks. Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act establishing a highway use tax for heavy trucks.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 2 of chapter 62C of the General Laws, as so appearing, is hereby
2amended by striking out the words “sixty-five C” and inserting in place thereof the following
3words:- “sixty-five D”
4 SECTION 2. The General Laws are hereby amended by inserting after chapter 65C the
5following chapter:-
6 CHAPTER 65D
7 HIGHWAY USE TAX FOR HEAVY TRUCKS
8 Section 1. As used in this chapter the following words shall have the following meanings
9unless the context clearly requires otherwise:- 2 of 7
10 "Carrier" means any person that operates or causes to be operated on any highway in this
11commonwealth any eligible motor vehicle. "Carrier" does not include the commonwealth, any
12political subdivision of the commonwealth, the United States or the federal government;
13 ''Commissioner'', the commissioner of revenue.
14 "Department", the department of revenue.
15 "Eligible motor vehicle", a motor vehicle, as defined in section 1 of chapter 90, that (i)
16has a gross weight of 26,000 pounds or more, and (ii) carries a classification between Class 8 and
17Class 13, inclusive, under the Federal Highway Administration vehicle classification system;
18provided, however, that “eligible motor vehicle" shall not include a motor vehicle carrying or
19transporting milk or dairy products to or from a dairy farm that holds a license to ship milk.
20 "Gross weight" means the light weight of a vehicle plus the weight of any load on the
21vehicle; provided, that in the case of a tractor-trailer unit, "gross weight" means the light weight
22of the tractor plus the light weight of the trailer or semi-trailer plus the weight of the load on the
23vehicle.
24 “Highway”, a state highway, as defined in section 13 of chapter 81.
25 "Light weight", the weight of an unloaded motor vehicle as ordinarily equipped and ready
26for use, exclusive of the weight of the operator of the motor vehicle and, in the case of an electric
27vehicle, exclusive of the weight of the battery.
28 ''Semi-trailer'', the same meaning as provided in section 1 of chapter 90.
29 "Tractor", the same meaning as provided in section 1 of chapter 90. 3 of 7
30 "Trailer", the same meaning as provided in section 1 of chapter 90.
31 Section 2. (a) For each calendar quarter commencing on or after January 1, 2027, a tax is
32imposed on every carrier for the privilege of operating or causing to be operated an eligible
33motor vehicle on any highway of the commonwealth. Use of any such highway shall be
34measured by the number of miles traveled within the commonwealth by each eligible motor
35vehicle operated or caused to be operated by such carrier during each month. The amount of tax
36due from each carrier shall be determined in accordance with the provisions of subsection (b).
37 (b) Each carrier shall calculate the number of miles traveled by each eligible motor
38vehicle operated or caused to be operated by such carrier within the commonwealth during each
39calendar quarter. The miles traveled within the commonwealth by each eligible motor vehicle
40shall be multiplied by the tax rate as follows, such rate to be based on the gross weight of each
41such vehicle:
42 Gross Weight in Pounds Rate in Dollars
43 26,000-28,000 0.0250
44 28,001-30,000 0.0279
45 30,001-32,000 0.0308
46 32,001-34,000 0.0337
47 34,001-36,000 0.0365
48 36,001-38,000 0.0394
49 38,001-40,000 0.0423 4 of 7
50 40,001-42,000 0.0452
51 42,001-44,000 0.0481
52 44,001-46,000 0.0510
53 46,001-48,000 0.0538
54 48,001-50,000 0.0567
55 50,001-52,000 0.0596
56 52,001-54,000 0.0625
57 54,001-56,000 0.0654
58 56,001-58,000 0.0683
59 58,001-60,000 0.0712
60 60,001-62,000 0.0740
61 62,001-64,000 0.0769
62 64,001-66,000 0.0798
63 66,001-68,000 0.0827
64 68,001-70,000 0.0856
65 70,001-72,000 0.0885
66 72,001-74,000 0.0913 5 of 7
67 74,001-76,000 0.0942
68 76,001-78,000 0.0971
69 78,001-80,000 0.1000
70 80,001 and over 0.1750
71 Section 3. (a) Each carrier shall file with the commissioner, on or before the last day of
72each month following the last day of a calendar quarter commencing on or after January 1, 2027,
73for the calendar quarter immediately preceding, in such form and containing such information as
74the commissioner may prescribe. The return shall be accompanied by payment of the amount of
75the tax shown to be due thereon. Each carrier shall be required to file such return electronically
76with the department and to make such payment by electronic funds transfer in a manner provided
77by the department.
78 (b) The commissioner shall deposit the amounts received by the commonwealth from the
79tax imposed under this chapter into the Commonwealth Transportation Fund established in
80section 2ZZZ of chapter 29.
81 Section 4. (a) Each carrier desiring to use any highway of the commonwealth on or after
82January 1, 2027, shall file an application for a permit with the commissioner, in such form and
83containing such information as the commissioner may prescribe. No carrier may lawfully operate
84or cause to be operated an eligible motor vehicle in the commonwealth on or after January 1,
852027, without obtaining a permit from the commissioner.
86 (b) Upon receipt of a fully completed application from a carrier, the commissioner shall
87grant and issue a permit to such carrier. Such permit shall be valid only for the carrier to which it 6 of 7
88is issued and the eligible motor vehicles such carrier operates or causes to be operated on the
89highways of the commonwealth and shall not be assignable. The carrier shall maintain a copy of
90the permit within each eligible motor vehicle that such carrier operates or causes to be operated
91in the commonwealth.
92 Section 5. (a) Whenever a carrier fails to comply with any provision of this chapter, the
93commissioner shall order a hearing to be held, requiring such carrier to show cause why such
94carrier's permit should not be revoked or suspended. The commissioner shall provide at least 10
95days' notice, in writing, to such carrier of the date, time and place of such hearing and may serve
96such notice personally or by registered or certified mail. If, after such hearing, the commissioner
97revokes or suspends a permit, the commissioner shall not restore such permit to or issue a new
98permit for such carrier unless the commissioner is satisfied that the carrier will comply with the
99provisions of this chapter.
100 (b) Whenever a carrier files returns for two successive calendar quarter periods showing
101that none of the eligible motor vehicles operated or caused to be operated by such carrier used
102any highway of the commonwealth, the commissioner shall order a hearing to be held, requiring
103such carrier to show cause why such carrier's permit should not be cancelled. The commissioner
104shall provide at least 30 days' notice, in writing, to such carrier of the date, time and place of
105such hearing and may serve such notice personally or by registered or certified mail. If, after
106such hearing, the commissioner cancels a permit, the commissioner shall not issue a new permit
107for such carrier unless the commissioner is satisfied that the carrier will make use of the
108highways of the commonwealth. 7 of 7
109 Section 6. (a) The tax imposed under this chapter shall be administered in accordance
110with the provisions of chapter 62C, except as otherwise provided in this chapter.
111 (b) In addition to the requirements chapter 62C, each carrier shall maintain, on a quarterly
112basis, a list of all the eligible motor vehicles that such carrier operates or causes to operate on a
113highway in the commonwealth during such quarter. All such lists shall be maintained by the
114carrier for not less than 4 years after the date of each such quarter and shall be made available to
115the commissioner upon request.
116 Section 7. No tax credit or credits shall be allowable against the tax imposed under this
117chapter.
118 Section 8. Any person who knowingly violates any provision of this chapter for which no
119other penalty is provided shall be fined 1,000 dollars.
120 Section 9. The commissioner may adopt regulations to implement the provisions of this
121chapter.