MA H3050

Authorizes cities and towns to impose local tax surcharges on a single subject of taxation (sales, property, room occupancy, vehicle excise, rideshare, or parking taxes) to fund transportation projects, with voter approval required by ballot question

Allows two or more municipalities to form regional districts that can jointly implement transportation tax surcharges, with each municipality permitted to choose different tax types and rates within the district

Requires participating communities to establish a transportation committee of at least 5 members within 90 days of acceptance, which must study local needs, consult with regional planning agencies, and make funding recommendations at least every 2 fiscal years

Creates a "Local and Regional Transportation Fund" at the municipal level and a "Massachusetts Local and Regional Transportation Trust Fund" at the state level to hold and distribute surcharge revenues, with administrative costs capped at 5% of annual revenue

Funds must be used exclusively for transportation projects including public transit, transit-oriented development, roads, bridges, bikeways, and pedestrian pathways, with ballot questions required to include a sunset provision