SENATE, No. 1697

By Mr. O'Leary, a petition (accompanied by bill, Senate, No. 1697) of Robert A. O'Leary, Scott P. Brown, Richard T. Moore, James B. Leary and other members of the General Court for legislation relative to tax exemptions for clean and alternative fuel vehicles. Revenue

The Commonwealth of Massachusetts

Seal of the Commonwealth of Massachusetts

In the Year Two Thousand and Five.


AN ACT CONCERNING TAX EXEMPTIONS FOR CLEAN AND ALTERNATIVE FUEL VEHICLES

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.

Section 6 of chapter 64H of the General Laws, as appearing in the 2002 official edition, is hereby amended by adding after subsection (vv), the following new subsection:-

(ww).  Sales of and the storage, use or other consumption, prior to July 1, 2008, of a new motor vehicle which is exclusively powered by a clean alternative fuel or a qualified hybrid vehicle.  "Clean alternative fuel" shall mean natural gas, hydrogen or electricity when used as a motor vehicle fuel or propane when used as a motor vehicle fuel if such a vehicle meets the federal fleet emissions standards under the federal Clean Air Act or any emissions standards adopted by the Commissioner of Environmental Protection as part of the Commonwealth’s implementation plan under said act.  “Qualified hybrid vehicle” shall mean a vehicle that: (i) draws propulsion energy from both(a)an internal combustion  engine  (or  heat  engine  that  uses combustible fuel); and(b) an energy storage device; and(ii) employs a regenerative vehicle braking system that recovers waste energy to charge such energy storage device. (2) Sales of and the storage, use or other consumption, prior to July 1, 2008, of conversion equipment incorporated into or used in converting vehicles powered by any other fuel to either exclusive use of a clean alternative fuel or dual use of any other fuel and a clean alternative fuel, including, but not limited to, storage cylinders, cylinder brackets, regulated mixers, fill valves, pressure regulators, solenoid valves, fuel gauges, electronic ignitions and alternative fuel delivery lines.  (3) Sales of and the storage, use or other consumption, prior to July 1, 2008, of equipment incorporated into or used in a compressed natural gas or hydrogen filling or electric recharging station for vehicles powered by a clean alternative fuel, including, but not limited to, compressors, storage cylinders, associated framing, tubing and fittings, valves, fuel poles and fuel delivery lines used for clean alternative fuel storage and filling facilities.