Guardians ad Litem

2025-2026 Regular Session Introduced by Gil Gatch

Exempts one personal-use motor vehicle lease or purchase from MA sales tax for veterans with VA-determined permanent service-connected disability; one vehicle per veteran.

Referred to Committee on Judiciary

Bill Summary — H 3100 (House Docket No. 950)

Title: An Act exempting disabled veterans from sales tax when leasing a motor vehicle
Introduced by: Rep. William C. Galvin (6th Norfolk)
Introduced / Filed: Prefiled 12/05/2024; filed 01/14/2025; reported activity 02/27/2025
Status (as of provided data): Referred to Committee on Revenue (also referred to Committee on Judiciary previously); hearing scheduled 06/24/2025. Related bill: HD 950 (replaced).

Main purpose / intent

To exempt from Massachusetts sales tax the sale or lease of one motor vehicle acquired by a veteran who has been determined by the U.S. Department of Veterans Affairs to have a permanent service‑connected disability. The exemption specifically covers leased vehicles and is limited to personal, noncommercial use of one vehicle per eligible veteran.

Key provisions

Amends Section 6 of Chapter 64H of the Massachusetts General Laws by replacing subsection (u).

Creates a sales tax exemption for:

A motor vehicle purchased by, or leased to and for the use of, a person who has been determined by the U.S. Department of Veterans Affairs to have a permanent service‑connected disability.
The exemption applies to one motor vehicle only, owned or leased and registered for the veteran’s personal, noncommercial use.

The text explicitly includes leased vehicles (clarifying/expanding prior language that may have focused on purchases).

Who is affected

Primary beneficiaries: Massachusetts residents who are disabled veterans with a VA determination of a permanent service‑connected disability.

Dealers/lessors and purchasers/lessees of motor vehicles in Massachusetts (affects sales/lease transactions and tax collection procedures).

Commonwealth revenue operations: state sales tax receipts would be reduced to the extent veterans claim the exemption.

Potential impacts

Financial: Reduced state sales tax revenue proportional to the number and value of qualifying vehicle purchases/leases by eligible veterans. No dollar amounts or estimated fiscal impact provided in the bill text.

Administrative: Motor vehicle registration, dealer paperwork, and Department of Revenue guidance would need to incorporate documentation standards (e.g., proof of VA disability determination) to qualify for the exemption.

Equity: Provides targeted tax relief to permanently service‑connected disabled veterans for one personally used vehicle.

Procedural / timeline notes

Prefiled 12/05/2024; filed in the House 01/14/2025.

Referred to Committee on Judiciary (01/14/2025 and earlier 12/05/2024 entries), and to Committee on Revenue on 02/27/2025.

Hearing scheduled for 06/24/2025 (10:30 AM–1:00 PM, A‑2).

No enactment date specified in bill text; standard effective date would be determined on passage.

Note on included text about Guardians ad Litem

The file provided also contains unrelated draft language (dated 12/05/2024) from the South Carolina General Assembly amending S.C. Code §63‑3‑830 to prohibit guardians ad litem (GALs) from making custody recommendations in their final reports and to set submission timing and content requirements. That South Carolina text is not part of Massachusetts H 3100; it appears to be a separate bill included in the provided materials.