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Bill S.2694
SECTION 1. Section 1 of chapter 60A is hereby amended by inserting after the first paragraph the following paragraph: -
“For the purpose of this excise, the list price for the year of manufacture of a zero-emission motor vehicle that is purchased before January 1, 2035 and that is in vehicle classes 3 through 8, as defined by the Federal Highway Administration, shall be deemed to be the lesser of the actual list price or the median list price, as determined by the commissioner, of internal combustion engine motor vehicles of the same class, type and year of manufacture.”
SECTION 2. Section 25 of chapter 64H is hereby amended by inserting at the end thereof the following:-
“For the purposes of this chapter, the receipts from the sale at retail of a zero-emission motor vehicle that is purchased before January 1, 2035 and that is in vehicle classes 3 through 8, as defined by the Federal Highway Administration, shall be deemed to be the lesser of the actual sales price or the median sales price, as determined by the commissioner, of internal combustion engine motor vehicles of the same class, type and year of manufacture.”
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