Administrative Bulletin  Use of Domicile Vehicles by Executive Agencies (A&F 10)

Date:	01/21/2026
Organization:	Executive Office for Administration and Finance
Referenced Sources:	M.G.L. c. 6A, § 2

The purpose of this Bulletin is to provide guidelines for the use of Government vehicles for home-to-work transportation.

Purpose and Scope

This policy aims to ensure the efficient and appropriate use of vehicles owned by the state that can be domiciled at the residence of a state employee. These vehicles are vital state assets only to be used to carry out tasks related to a state government function and the need to domicile such a vehicle is expected to be rare and only allowed in circumstances described below. This policy will apply to all executive department agencies with vehicles overseen by the Operational Services Division’s (OSD) Office of Vehicle Management (OVM).

Domicile Vehicle Guidelines

Domicile Vehicle Requests

In limited situations, an employee may be authorized to take a state vehicle home at the end of business hours on a regular basis. This policy outlines the requirements and procedure for determining an employee’s eligibility to use a state vehicle on a regular basis. 

Under most circumstances, an employee may only require a state vehicle on a temporary basis, negating the need for a domicile assignment. In those circumstances, employees will complete an Office of Vehicle Management Overnight Travel Request form approved by the Agency Head.

In order to be eligible for domicile assignments, the employee must demonstrate either of the following:

1. Emergency responder requiring special vehicle and/or equipment

This requires a showing that the employee meets all criteria below:

• Serves as a first line responder (employee is among those responsible for providing immediate assistance) to emergencies (an unexpected situation that calls for immediate response or action of which the employee does not have advance notice)
• Is required to be available on a 24 hours/7 days a week basis during designated times
• Requires use of a special purpose vehicle or special equipment that is part of or kept in a state vehicle that may not be suitable for storage in the employee’s residence or transported in a personal vehicle
• Responds to off-duty emergencies (emergencies occurring outside of the employee’s designated on duty times) on a regular basis without advance notice
  • Emergencies that occur while the employee is on-duty or that occur while the employee is off-duty but with advance notice do not satisfy the emergency criteria of the above paragraph.
  • Employees must provide examples of unanticipated off-duty emergencies from the previous calendar year or information showing that the employee will be required to respond to unanticipated off-duty emergencies on a regular basis as a normal part of their job duties over the next calendar year. 

2. Employee regularly reports to various locations (excluding a designated office) as a normal part of the employee’s position and a domicile assignment increases efficiency

This requires a showing that the employee must meet all the criteria below:

• The employee regularly reports to various locations, excluding a designated work location or locations, as a normal part of the employee’s day-to-day responsibilities.
• The employee’s use of public transportation options or a personal vehicle (owned or leased by the employee) would be unduly burdensome on the employee in order to carry out the employee’s job requirements.
• The domicile assignment would greatly increase efficiency of the employee’s work duties.  
  • Example: Eliminating the need for the employee to report to a designated office for the sole purpose of picking up or dropping off a state vehicle in circumstances where the employee does not otherwise routinely report to a designated office.  

Usage Oversight

OVM will review usage data drawn from the telematics devices installed on all state vehicles. This data will be used to inform determinations of domicile assignments.

Approval Process

The process for annual domicile approval is as follows:

1. Employee must demonstrate their need for domicile assignment by completing and signing the Domicile Vehicle Request Form.
2. Employee obtains approval from their Manager, who, in turn, provides the Domicile Vehicle Request Form to the Agency Head and Cabinet Secretary.
3. If the Cabinet Secretary approves the request, the Secretary provides the completed and signed Domicile Vehicle Request Form for each employee requesting domicile assignment to the Office of Vehicle Management (OVM) Fleet Administrator within the Operational Services Division (OSD).
4. The OVM Fleet Administrator and Assistant Secretary for Operational Services will review the Request Forms and make recommendations for approvals to the Secretary for Administration and Finance.
5. After the Secretary has considered and approved the OSD recommendation, the OVM Fleet Administrator will provide notification to secretariats and agencies of A&F determinations.

Requests for domicile assignments will be approved on a calendar year basis by A&F and reviewed on a bi-annual basis by OVM. OVM reserves the right to audit domicile vehicle usage.

Domicile Vehicle Request Forms are due by the last business day in November to the OVM Fleet Administrator in order to have approval beginning on the first day of the following calendar year.

A&F reserves the right to deny domicile assignments if the employee fails to establish a reasonable need for such assignments. In extraordinary cases requiring a new domicile assignment or a change to an existing domicile assignment during the calendar year, Cabinet Secretaries may approve and submit Domicile Vehicle Request Forms to the OVM Administrator at the time such need arises.

For instance, should a new employee hired during the year need a domicile vehicle assignment, he or she should fill out the Domicile Vehicle Request Form and adhere to the same process outlined above. In the event a new employee is hired for a role where the previous employee in that role had a domicile vehicle, the new employee must submit a new form for domicile assignment. Until such time as a formal approval for domicile is granted, that employee may not use the vehicle for domicile purposes. The employee may take a vehicle home after hours if the Agency Head approves an Overnight Vehicle Request form until a final decision on the domicile request is made.

Domicile Vehicle Request Form
Domicile Vehicle Request Form supersedes all forms used prior to January 21, 2026, including any required letters or acknowledgement forms.

Compliance with OVM Policies and Procedures
Before requesting domicile approval, employees must meet all other guidelines for state vehicles outlined in the OVM Policies and Procedures.

This includes:
-mileage requirements for state vehicle use or the appropriate waiver
-fuel efficiency standards
-compliance with audit procedures
-policies regarding lights, sirens and other equipment
-any other policies contained in OVM Policy and Procedures not listed here

Employees with domicile assignments must use state vehicles for conducting state business only and not for personal use.

The availability of a domiciled state vehicle as a component of an employee’s compensation package is not under any circumstances an acceptable reason for domicile assignments.

Required Fringe Benefit for Tax Reporting of Domicile Assignments

Federal and State Law require employers, including the Commonwealth, to include “Fringe Benefit Income” on annual W-2 forms submitted to the Internal Revenue Service (IRS) and Department of Revenue (DOR) for each employee. Such fringe benefit income includes an employee’s use of an employer-provided vehicle for business purposes which is also used for personal commuting. The primary provisions are found in Federal Payroll Tax Law and Regulations, United States Code, Title 26 Internal Revenue Code, Code 61 Reg. 1.61-21(f)(3).

Each year OVM will issue specific guidance to fleet managers and payroll directors on this subject. A&F recognizes that the IRS rules on this subject are complex and that this bulletin can only offer general guidance.

Forms and Links

The Domicile Vehicle Request Form can be found below.

For more information on state vehicle polices, visit the Office of Vehicle Management (OVM) website

A&F Secretary Approval and Effective Date

This Administrative Bulletin published by the Executive Office for Administration and Finance shall be effective as of January 21, 2026. 

Warranties

Employees requesting to domicile a state vehicle represent that, upon submitting such a request, (i) they have read and agreed to comply with the then current Office of Vehicle Management Policies and Procedures Manual (“OVM Manual”), (ii) they understand that if the OVM Manual is updated, it is their responsibility to read and comply with the most current version, as ignorance of the OVM Manual will not constitute justification for non-compliance, and (iii) they understand that if they do not read and/or agree to comply with the OVM Manual, their privilege to domicile a state vehicle will be revoked.