Large Entity Reporting Requirement

Overview

The Massachusetts Department of Environmental Protection (MassDEP) adopted a new regulation, 310 CMR 7.41: Large Entity Reporting Requirement, which requires a one-time report from large entities that operate or dispatch vehicles in Massachusetts with a gross vehicle weight rating (GVWR) greater than 8,500 pounds. The reported information will allow MassDEP to assess the best way to develop charging infrastructure and programs to support and accelerate the medium-and heavy-duty zero emission vehicle market in Massachusetts. 

The regulation became effective on September 1, 2023. Affected entities must report applicable information through the Massachusetts Large Entity Reporting portal by 5 PM on March 1, 2024. 

Who Must Report

• Any entity with gross annual revenues greater than $50 million in the United States for the 2022 tax year, including revenues from all subsidiaries, subdivisions, or branches, that operated a facility in Massachusetts in the 2022 calendar year and had one or more vehicles over 8,500 lbs. GVWR under common ownership or control that were operated in Massachusetts in the 2022 calendar year 

• Any fleet owner in the 2022 calendar year that had 40 or more vehicles with a GVWR greater than 8,500 lbs. under common ownership or control and operated a facility in Massachusetts 

• Any broker or entity that dispatched 40 or more vehicles with a GVWR greater than 8,500 lbs. into or throughout Massachusetts, and operated a facility in Massachusetts, in the 2022 calendar year 

• Any Massachusetts government agency including all state and local municipalities and public schools that had one or more vehicles over 8,500 lbs. GVWR that were operated in Massachusetts in the 2022 calendar year and all non-public schools that operated one or more school buses over 8,500 lbs. GVWR in the 2022 calendar year 

• Any federal government agency that had one or more vehicles over 8,500 lbs. GVWR that were operated in Massachusetts in the 2022 calendar year 

Exemptions 

The following types of vehicles and facilities are exempt from the reporting requirement. They should not be included when determining if an entity is subject to the regulation, and they should not be reported: 

• Military tactical vehicles and military tactical facilities owned or operated by the United States Department of Defense and/or the United States military services 

• Vehicles awaiting sale 

• Emergency vehicles 

A summary of the reported information will be posted here after reports are received and reviewed.