Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S1991

Introduced
2/27/25  

Caption

Providing for motor vehicle fuel tax relief for the Commonwealth

Impact

If enacted, this legislation will impact the state's revenue collection from fuel taxes. The lack of tax income during the specified three-month period may have significant implications on state-funded programs, particularly in transportation, as the funds collected are usually allocated towards maintaining and improving the state's transportation infrastructure. Once the tax collection resumes, the Department of Revenue will be required to report the uncollected amounts and transfer them to the state transportation fund, thereby attempting to recapture some of the lost revenue.

Summary

Senate Bill S1991 proposes a temporary relief measure from motor vehicle fuel taxes in Massachusetts. Specifically, it seeks to forgo the collection of the motor vehicle fuel excise tax for a period of three months. This relief is contingent on certain price thresholds being met, namely, when the average price for unleaded gasoline exceeds $3.50 per gallon and diesel prices rise above $4.00 per gallon, with both necessitating a minimum increase of 10% over one month. This bill is designed to alleviate the financial burdens on consumers amid rising fuel costs.

Contention

There could be debate regarding the perceived need for such tax relief, especially in light of the ongoing discussions about the adequacy of transportation funding in Massachusetts. Proponents of S1991 may argue that the bill will provide much-needed financial relief to residents facing higher fuel costs. However, opponents might counter that such measures could further strain transportation budgets and compromise long-term infrastructure projects, highlighting a potential clash between short-term consumer relief and long-term transportation needs.

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.