Bill > H2698

This bill allows cities and towns to impose a tax surcharge on one of four "single subjects of taxation" – payroll, sales, property, or vehicle excise tax – to fund regional transportation needs, provided voters approve it through a ballot question. Municipalities can also form districts to pool resources for regional transportation projects, with each municipality in the district agreeing to tax the same subject but potentially at different rates. Revenue generated from these surcharges must be used exclusively for transportation-related improvements like public transit, roads, bridges, and pedestrian pathways. The bill also establishes local or regional transportation committees to study needs and recommend projects, and creates a "Local and Regional Transportation Fund" for collected revenues, as well as a state-level "Massachusetts Local and Regional Transportation Trust Fund" for sales or payroll tax surcharges.