An Act to establish a prepaid wireless E911 surcharge

This bill changes how the E911 surcharge is collected for prepaid wireless service in Massachusetts. It requires sellers (like phone carriers) to collect the surcharge directly from customers at the point of sale when they buy or refill prepaid service, rather than having the state create collection rules. Sellers must then send the collected money to the Massachusetts Department of Revenue, which has 60 days after the law takes effect to create rules for reporting and enforcement. The surcharge amount cannot be included in the base for calculating other state taxes or fees, and the new rules take effect on July 1, 2025.