Bill > H2659

This bill proposes to amend existing Massachusetts General Laws concerning excise tax exemptions, specifically for motor vehicles. The key provisions are that the excise tax will not apply to motor vehicles leased for a full calendar year to a charitable organization, provided the vehicle is owned and registered by a lessor engaged in the business of leasing motor vehicles and the municipality accepts this provision through a vote. A "charitable organization" is defined as an entity, other than a school, whose property is exempt from taxation. Additionally, the bill exempts motor vehicles owned and registered by former prisoners of war, and also by their surviving spouses until remarriage or failure to renew registration.