MA H3034

Farms defined under MGL Chapter 128 Section 1A would receive rebates for fuel taxes paid on farm equipment including tractors, trucks, ATVs, trailers, threshing machinery, hay-baling equipment, and other agricultural production machinery

Farm owners must submit receipts proving fuel taxes under Chapter 64 were paid, and rebates must be processed within three months with no interest paid

The Commissioner must publish a list of eligible equipment and establish the rebate application process

A report on the program's revenue cost and economic impact on Massachusetts farms must be submitted to Ways and Means, Revenue, and Environment/Natural Resources/Agriculture committees within two years of implementation

The rebate program expires after 4 years unless reauthorized by the legislature