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Bill

S 1941

Authorizes a study on proposed improvements of state route 303 in the town of Orangetown, county of Rockland

2025 Regular Session Introduced by Bill Weber

Mass. will levy a per-mile highway-use tax on heavy trucks (≥26,000 lb) starting in 2027, with weight-based rates, quarterly filings, and carrier permits; revenue funds highways.

REFERRED TO TRANSPORTATION
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WeVote Research Nonpartisan
Bill Summary · S 1941

Summary — S.1941 (Bill Text filed as “An Act establishing a highway use tax for heavy trucks”)

Note on inconsistent metadata: The bill text provided is a Massachusetts-style draft establishing a highway-use tax for heavy trucks (new Chapter 65D of the Massachusetts General Laws). Some metadata (title referencing Route 303 in Orangetown, sponsors listed as U.S. Senators) appears inconsistent with the Massachusetts bill text. This summary focuses on the substantive provisions in the bill text itself.

Purpose and intent

The bill creates a new statewide highway-use tax on heavy trucks (commercial carriers) that operate on Massachusetts state highways. The stated policy goals are to charge carriers for road use and to direct revenues to the Commonwealth Transportation Fund for highway purposes.

Key provisions / What the bill would do

  • Adds a new Chapter 65D to the General Laws creating a “Highway Use Tax for Heavy Trucks.”
  • Definition of covered vehicles:
    • “Eligible motor vehicle” = any motor vehicle defined under chapter 90 that (1) has gross weight ≥ 26,000 pounds and (2) is FHWA Class 8–13. Exempts motor vehicles transporting milk/dairy to/from licensed dairy farms. Excludes federal/state/political subdivisions as “carriers.”
    • Gross weight and “light weight” are defined (note: “light weight” excludes battery weight for EVs).
  • Tax effective date: Applies for calendar quarters commencing on or after January 1, 2027.
  • Tax base and rates:
    • Tax imposed per mile traveled on Massachusetts highways by each eligible vehicle.
    • Carriers calculate miles per eligible vehicle per calendar quarter and multiply by a per-mile rate based on gross vehicle weight.
    • Rates vary by 2,000‑pound weight bands from $0.0250/mile (26,000–28,000 lbs) up to $0.1000/mile (78,001–80,000 lbs), with a higher rate of $0.1750/mile for vehicles over 80,001 lbs. (Full tiered schedule appears in the bill.)
  • Reporting, payment and deposit:
    • Carriers must file returns quarterly (but file on or before the last day of the month following each quarter), electronically, and remit payment by electronic funds transfer.
    • Revenues are deposited into the Commonwealth Transportation Fund (chapter 29, section 2ZZZ).
  • Permit requirement:
    • Carriers must apply for and obtain a permit from the Commissioner of Revenue to operate eligible vehicles on state highways on or after January 1, 2027.
    • Permits are carrier-specific, non‑assignable, and must be carried in each eligible vehicle.
  • Enforcement and compliance:
    • Commissioner has authority to hold hearings and suspend/revoke/cancel permits for noncompliance. Specific notice periods are set (e.g., at least 10 days for some hearings, 30 days where returns show non‑use).
    • Other administrative provisions for hearings and reinstatement are included.

Who would be affected

  • Primary: Commercial carriers operating heavy trucks (≥26,000 lbs, FHWA Class 8–13) on Massachusetts state highways — including for‑hire and private fleets.
  • Exemptions: Governmental entities (state, local, federal) and dairy‑farm milk carriers (as specified).
  • Secondary: Shippers and logistics providers could experience cost pass‑through in freight rates; compliance departments of carrier firms will have new reporting, permitting, and payment obligations.

Timing and procedural status (from provided metadata)

  • The bill text sets an implementation date of January 1, 2027 for tax and permit requirements.
  • Legislative actions in the metadata are inconsistent (multiple referrals, hearings scheduled). The bill is listed as REFERRED TO TRANSPORTATION in the record supplied; other entries mention Revenue and hearings on various dates. Verify the current chamber and committee status with the official legislative website for the authoritative procedural status.

Practical impacts and considerations

  • New recurring per‑mile costs for carriers that scale with vehicle weight; heavier vehicles face higher per‑mile charges.
  • Administrative burden: electronic quarterly returns, permit applications, and E‑funds payments.
  • Revenue dedicated to the Commonwealth Transportation Fund could be used for highway maintenance and projects, potentially offsetting wear-and-tear from heavy vehicles.
  • Implementation issues to anticipate: mileage tracking methodology, enforcement on interstate carriers, interaction with federal highway weight/registration regimes, and the handling of exempted vehicles.

For authoritative details and current status, consult the official legislative bill page and the Commissioner of Revenue (for implementing regulations and forms).

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

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