PETITION OF:

SECTION 1. Section 1 of chapter 60A of the General Laws, as appearing in the 2002 Official Edition, is hereby amended by inserting after the fifth paragraph the following paragraph:—
The excise tax imposed by this section shall not apply to a motor vehicle leased by a former prisoner of war defined as any regularly appointed, enrolled, enlisted, or inducted member of the military forces of the United States who was captured, separated and incarcerated by an enemy of the United States during an armed conflict or the surviving spouse of a deceased former prisoner of war, until such time as the surviving spouse remarries or fails to renew such registration; provided, however, that said former prisoner of war or surviving spouse, whichever is applicable, is responsible for payment of the excise on said motor vehicle; and provided, further, that the city or town may require evidence of the lease and the responsibility of said former prisoner of war or surviving spouse, whichever is applicable, to pay said excise.
This paragraph shall take effect in a city or town upon its acceptance by such city or town.

SECTION 2. Said section 1 of said chapter 60A, as so appearing, is hereby further amended by inserting after the sixth paragraph the following paragraph:—
The excise imposed by this section shall not apply to a motor vehicle leased by a World War I, World War II, Korean or Vietnam veteran who is responsible for payment of the excise on said motor vehicle and who according to the records of the United States Veterans Administration, by reason of service in the armed forces of the United States, has suffered loss, or permanent loss of use of, one or both feet, or loss, or permanent loss of use of, one or both hands; nor to a motor vehicle owned and registered by a World War I, World War II, Korean or Vietnam veteran who is receiving a statutory award from the Veterans’ Administration for the loss of sight of one eye or who according to the records of the United States Veterans’ Administration, by reason of service in the armed forces of the United States, has suffered permanent impairment of vision of both eyes of the following status:— central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends an angular distance no greater than twenty degrees in the better eye; nor to a motor vehicle leased by any person who is responsible for payment of the excise on said motor vehicle and who has suffered loss or permanent loss of use of, both legs or both arms; nor to a motor vehicle leased by any person who is responsible for payment of the excise on said motor vehicle and who has suffered permanent impairment of vision of both eyes of the following status: central visual acuity of 20/200 or less in the better eye, with corrective glasses, or central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted to such an extent that the widest diameter of visual field subtends an angular distance no greater than twenty degrees in the better eye. This exemption shall apply to not more than one motor vehicle leased for the personal, non-commercial use of such veteran or person. After the assessors have allowed an exemption under this paragraph, no further evidence of the existence of the facts required by this paragraph shall be required in any sub-sequent year in the city or town in which the exemption has been so allowed; provided, however, that the city or town may require evidence of the lease and the responsibility of the person to pay such excise. This paragraph shall take effect in a city or town upon its acceptance by such city or town.