MA S1925

Imposes a mileage-based road usage charge on electric vehicles and other vehicles that do not rely primarily on internal combustion engines, effective January 1, 2027

Applies to battery electric vehicles, zero-emission vehicles, and plug-in hybrid electric vehicles, but excludes golf carts, electric bicycles, and micromobility devices

Calculates mileage annually using odometer readings from vehicle inspections, with owners able to provide evidence of out-of-state miles driven to reduce the charge

Directs the Department of Transportation to establish regulations for calculating the charge rate, collection mechanisms, and penalties for delinquent payments

Credits all revenue to the Commonwealth Transportation Fund, with exemptions available for vehicles that qualify under existing motor vehicle excise tax exemptions