Establishes a rebate for fuel taxes paid by Massachusetts farms on equipment used in agricultural production.

The bill creates a rebate program for fuel taxes paid by farms on equipment used in agricultural production. Farms must provide proof of tax payment to qualify for the rebate, which will be processed within three months. The rebate program will expire four years after its implementation unless extended by the legislature. The Commissioner will report on the program's impact, including its economic effects on Massachusetts farms.

Establishes a rebate for fuel taxes paid by Massachusetts farms on equipment used in agricultural production.

The bill creates a rebate program for fuel taxes paid by farms on equipment used in agricultural production. Farms must provide proof of tax payment to qualify for the rebate, which will be processed within three months. The rebate program will expire four years after its implementation unless extended by the legislature. The Commissioner will report on the program's impact, including its economic effects on Massachusetts farms.