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Bill

S 1924

Relates to authorizing a local government to override a state disaster emergency in all or part of the territorial limits of such local government

2025 Regular Session Introduced by George Borrello and 6 co-sponsors

Jet fuel would be taxed at the same per-gallon excise rate as other motor fuels in Massachusetts.

REFERRED TO VETERANS, HOMELAND SECURITY AND MILITARY AFFAIRS
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Bill Summary · S 1924

Summary — S 1924

Note on document inconsistencies
- The materials provided contain conflicting metadata. The bill text and sponsor names (Michael J. Barrett et al.) correspond to a Massachusetts state Senate measure titled “An Act increasing the excise tax rate for jet fuel.” Other items in the header (a title about local governments overriding a state disaster emergency) and a list of U.S. Senate sponsors appear to belong to different legislation. This summary focuses on the bill text provided (Massachusetts S.1924 increasing the jet-fuel excise tax) and flags the metadata conflicts at the end.

Purpose

To impose on aviation (jet) fuel the same per‑gallon excise tax rate that Massachusetts applies to other motor fuels, by changing the statutory definition of the “tax per gallon” used in the aviation fuel excise statute.

Key provisions

  • Amends Section 1 of chapter 64J of the Massachusetts General Laws (definition of “Tax per gallon”).
  • Replaces the existing definition with: “Tax per gallon”, an amount in cents per gallon equivalent to the amount in cents per gallon of the tax levied on sales of fuel, other than aviation fuel, set pursuant to section 1 of chapter 64A.
  • In effect, jet fuel would be taxed at the same cents-per-gallon excise rate as other motor fuels (the rate established under chapter 64A), rather than under a separate lower (or different) statutory rate for aviation fuel.

Who is affected

  • Airlines (commercial and cargo), private/commercial aviation operators, and owners/operators of aircraft — they would face higher excise charges on jet fuel purchases if the motor-fuel rate exceeds the prior aviation-fuel rate.
  • Fuel distributors, airport fixed-base operators (FBOs), and airports (as fuel purchasers or resellers).
  • Air travelers and shippers — potential indirect effects on ticket prices and freight rates if carriers pass through higher fuel costs.
  • Massachusetts state budget/treasury — likely increase in excise tax revenue collected from aviation fuel sales; the magnitude depends on the differential between the prior aviation-fuel rate and the motor-fuel rate and on fuel consumption.

Fiscal and policy implications (summary)

  • Revenue: expected net increase in state excise receipts from aviation fuel.
  • Economic: higher operating costs for aviation sector; potential downstream effects on fares/cargo rates.
  • Environmental/policy: aligning jet fuel with motor-fuel taxation could be used as a policy tool to internalize externalities of air travel (though the bill text does not state environmental aims).

Procedural status & timeline (from provided records)

  • Bill text filed in Massachusetts Senate 1/16/2025 (Senate Docket No. 1571; Senate No. 1924) — presented by Senator Michael J. Barrett and co‑petitioners.
  • Legislative action entries in the provided record are inconsistent (multiple committee referrals, hearings scheduled, and a “House concurred” entry). The header also shows a 6/2/2025 introduction date and referral to different committees — these appear contradictory.

Important notes / recommended next steps

  • The text supplied is explicit: it ties the aviation/jet-fuel excise to the motor-fuel excise rate set by chapter 64A. The exact cents-per-gallon impact depends on the current statutory motor-fuel rate at enactment (the bill does not itself state a fixed cent amount nor an effective date).
  • Because of conflicting metadata in the materials provided, consult the official Massachusetts Legislature website or the bill’s official docket for the authoritative, up‑to‑date title, sponsors, and procedural status.

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

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