The civic record
Read. Follow. Verify.Massachusetts establishes a mileage-based highway use tax for heavy trucks starting in 2027
Last action · June 18, 2026: Accompanied a study order, see S3130Sponsor: Cynthia Creem
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What This Bill Would Do
Beginning January 1, 2027, heavy trucks weighing 26,000 pounds or more must pay a mileage-based highway use tax ranging from 2.5 to 17.5 cents per mile traveled on state highways. s operating these vehicles are required to obtain a permit, file quarterly electronic returns with the Department of Revenue, and pay the tax directly into the Commonwealth Transportation Fund. Milk and dairy transport vehicles are exempt from the tax.
Commercial trucking companies and heavy freight operators face new per-mile operating costs and compliance obligations, while the state creates a dedicated revenue stream for highway and transportation maintenance.
- Cynthia Stone Creem is a member of the Massachusetts Senate representing the First Middlesex and Norfolk district. context
- The Commonwealth Transportation Fund is a dedicated state fund used to finance transportation-related construction, maintenance, and operations across Massachusetts. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Carriers operating heavy trucks
Carriers must obtain operating permits, track commonwealth highway mileage, maintain 4-year vehicle lists, file electronic quarterly returns, and pay a per-mile weight-based tax.
Dairy transport operators
Carriers transporting milk or dairy products to or from licensed dairy farms are exempt from the highway use tax and permit requirements.
Department of Revenue
The department and commissioner are responsible for issuing permits, administering tax returns, holding hearings for violations, collecting payments, and depositing funds.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Which vehicles are subject to the new highway use tax?
When does the tax take effect and how is it paid?
Where do the collected tax funds go?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
6 actions- Jun 18, 2026SenateAccompanied a study order, see S3130
- Apr 1, 2026SenateReporting date extended to Thursday June 25, 2026
- Oct 17, 2025JointHearing rescheduled to 10/17/2025 from 10:00 AM-10:30 AM in A-2 and Virtual<br> <span style="color: blue; font-style: italic;">Hearing updated to New End Time</span>
- Oct 7, 2025JointHearing scheduled for 10/17/2025 from 10:00 AM-01:00 PM in A-2
- Feb 27, 2025HouseHouse concurred
- Feb 27, 2025SenateCommitteeReferred to the committee on Revenue
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Introduction of Mileage-Based Taxation for Freight
Shifts funding mechanisms toward direct per-mile usage fees for heavy commercial vehicles rather than relying solely on fuel taxes.
Connected Entities
Sources
malegislature.gov
Analysis Score
0–100- Significance80How much this matters to a regular citizen
- Controversy65Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz40Current news / social attention level
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