An Act providing for motor vehicle fuel tax relief for the Commonwealth

This bill establishes a temporary waiver for the Massachusetts motor vehicle fuel excise tax when gasoline or diesel prices rise by at least ten percent within a month and exceed specific thresholds of $3.50 and $4.00 per gallon, respectively. The Department of Revenue is authorized to skip collecting the tax during these periods based on data from the U.S. Energy Information Administration. Any tax revenue that would have been collected but was waived must be transferred to the state transportation fund within thirty days after the waiver ends.