MA H5204

Authorizes the House Committee on Revenue to conduct an investigation and study during the General Court recess on seven pending bills (H.3053, H.3054, H.3097, H.3233, H.3273, H.3274, and H.3275) related to transportation, telecommunications, and utilities taxation.

Topics under study include: local option transportation excise tax on large employers, municipal excise tax on unused utility corridors, sales tax on mobile devices purchased with service contracts, replacing motor vehicle excise tax with gas tax adjustment, and establishing a local option gas tax.

Requires the Department of Revenue commissioner to provide local boards of assessors and the registrar of motor vehicles detailed descriptions of circumstances warranting motor vehicle abatements or exemptions.

Committee must file its findings, recommendations, and any draft legislation with the Clerk of the House of Representatives by December 31, 2026.