Eliminating Gas Tax Indexing

Massachusetts Ballot Measure - Question 1

Election: Nov. 4, 2014 (General)

Outcome: Passed

Categories:

Oil and Gas
Taxes

Summary


This proposed law would eliminate the requirement that the state’s gasoline tax, which was 24 cents per gallon as of September 2013, (1) be adjusted every year by the percentage change in the Consumer Price Index over the preceding year, but (2) not be adjusted below 21.5 cents per gallon.

A YES VOTE would eliminate the requirement that the state’s gas tax be adjusted annually based on the Consumer Price Index.

A NO VOTE would make no change in the laws regarding the gas tax.

Measure Text


Do you approve of a law summarized below, on which no vote was taken by the Senate or the House of Representatives on or before May 6, 2014?

Be it enacted by the People, and by their authority, as follows:

SECTION 1. Section 1 of chapter 64A of the General Laws is hereby amended by striking out, in the definition of “tax per gallon”, the following words:-, “adjusted at the beginning of each calendar year, by the percentage, if any, by which the Consumer Price Index for the preceding year exceeds the Consumer Price Index for the calendar year that ends before such preceding year; provided, that the Consumer Price Index for any calendar year shall be as defined in section 1 of the Internal Revenue Code pursuant to 26 U.S.C. section 1; provided further, that the tax shall not be less than 21.5 cents per gallon.”

SECTION 2. The provisions of this law are severable, and if any clause, sentence, paragraph or section of this measure, or an application thereof, shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof but shall be confined in its operation to the clause, sentence, paragraph, section or application adjudged invalid. Effective January 1, 2015.

Resources


Official Summary

Source
arrow_upward