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H 3034

An Act establishing a farm fuel tax rebate

194th Legislature (2025-2026) Introduced by Nick Boldyga

Massachusetts would offer a temporary fuel tax rebate to eligible farms for four years, offsetting fuel costs on qualifying farm equipment with receipts; sunset unless reauthorized.

Accompanied a study order, see H5237
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Bill Summary · H 3034

Summary of H.3034: An Act Establishing a Farm Fuel Tax Rebate

Overview

H.3034, introduced February 27, 2025 by Rep. Nicholas A. Boldyga, would create a temporary farm fuel tax rebate program in Massachusetts. Farms defined under MGL Chapter 128, §1A would be eligible to receive rebates of fuel taxes paid for the operation of qualifying farm equipment. The program is designed to offsets fuel-related costs for agricultural producers and would sunset after four years unless reauthorized by the Legislature. A hearing is scheduled for July 15, 2025 (10:00 AM–1:00 PM, in A-1).

Key Provisions

  • Eligibility: Farms as defined in MGL Chapter 128, §1A are eligible for a rebate of fuel taxes paid for operating qualifying farm equipment.
  • Eligible equipment (examples): Agricultural tractors, trucks, ATVs, trailers used to transport produce or production materials between storage/supply locations and the farm or to markets; threshing machinery, hay-baling machinery, corn shellers, hammermills, and machinery used in producing horticultural, agricultural, and vegetable products.
  • Administrative process: The Commissioner must publish a list of eligible equipment and prescribe the filing process for rebates.
  • Proof of tax payment: Rebates require evidence that the fuel tax owed under M.G.L. ch. 64 has been paid. Farm owners/operators must retain and submit receipts as proof.
  • Processing timeline and interest: Rebates must be processed within three months; no interest is paid on rebates.
  • Reporting requirement: The Commissioner must report on the rebate program’s revenue impact, economic effect on Massachusetts farms, and mechanics of the program. The report is due to the Ways and Means, Revenue, and Environment/Natural Resources/Agriculture committees no later than two years after the program goes into effect.
  • Sunset/reauthorization: The rebate program expires four years from the date it takes effect unless reauthorized by the Legislature.

Who Is Affected

  • Massachusetts farms that meet the defined criteria and own/use eligible farm equipment.
  • Farm operators who incur fuel tax costs for eligible equipment.
  • State agencies responsible for tax administration (Commissioner) and legislative committees overseeing revenue, environment, and agriculture.

Procedural and Timeline Details

  • Introduced: February 27, 2025.
  • Referral: Referred to the Committee on Revenue (2025-02-27); Senate concurrence noted.
  • Status/Hearing: Hearing scheduled for July 15, 2025, 10:00 AM–1:00 PM, in hearing room A-1.
  • Related action: Similar matter previously filed in 2023-2024 as House Bill 2718; current version is House Docket No. 3506 (H.3034).

Notes

  • The bill is a revenue-related measure proposing a targeted tax offset for agricultural producers.
  • The program’s precise start date depends on enactment; the “date of effect” triggers the four-year sunset and required reporting.

Compiled from official sources — confirm details with the bill’s official record.

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