An Act relative to motor vehicle excise tax exemptions for a person with a disability

This bill (HD 1179) expands eligibility for Massachusetts motor vehicle excise tax exemptions to include more people with disabilities. It amends Chapter 60A of the General Laws by replacing the previous requirement of "permanent loss of use of both legs or both arms" with broader criteria: loss of use of one or both feet, one or both hands, or a determination of permanent disability by the medical advisory board under Chapter 90. This change directly affects Massachusetts residents with qualifying disabilities who currently pay vehicle excise taxes. The policy change clarifies and broadens the existing exemption pathway without altering tax rates or creating new administrative processes.