Bill > H3034

This bill establishes a farm fuel tax rebate program for farms as defined under Massachusetts General Law Chapter 128 Section 1A, allowing them to receive a rebate for fuel taxes paid for operating farm equipment. Farm equipment is broadly defined to include machines and tools used in agricultural production, such as tractors, trucks, ATVs, threshing and hay-baling machinery, and trailers used to transport agricultural products. The Commissioner of Revenue will be responsible for publishing a list of eligible equipment and creating a process for farms to file rebate claims. Farmers must provide evidence of paid taxes and submit receipts, and rebates will be processed within three months without any interest payment. The bill requires the Commissioner to report on the program's impact, including its revenue cost and economic effects on Massachusetts farms, with the report to be submitted to relevant legislative committees within two years of the program's implementation. The rebate program will automatically expire after four years unless the legislature specifically reauthorizes it, providing a built-in mechanism for reviewing the program's effectiveness and ongoing necessity.

Budget and Finance

https://malegislature.gov/Bills/194/H3034