Establishing a motor vehicle mileage tax pilot program

Under the pilot program, the DOR is required to assess participating owners of motor vehicles a mileage tax that is based on the number of miles traveled on highways of this state by those motor vehicles. The pilot program shall include at least 1,000 volunteers. The DOT or a volunteer may terminate the volunteer’s participation in the program at any time. The DOT is responsible for selecting and installing equipment capable of measuring and reporting vehicle mileage in the motor vehicles owned by the participating volunteers. The pilot program is required to test the reliability, ease of use, cost, public acceptance, and potential for evasion of the technology and the methods used by the DOT and the DOR. The DOT, in coordination with the DOR, is required to analyze and evaluate the technologies and methods used in the pilot program to protect the integrity of the data collected and reported, ensure the participating volunteers’ privacy, and increase or decrease the amount of the tax based on certain factors. The pilot program is required to last at least one year, but not more than three years, and must commence on or before January 1, 2021. The DOT, in coordination with the DOR, is required to refund motor fuel and special fuel taxes paid by the volunteers pursuant to Code chapter 452A or otherwise compensate volunteers to ensure that they are not required to pay more under the program than they would have by not participating in the program. The DOT, in coordination with the DOR, is required to report to the general assembly the results of the pilot program no later than six months after the completion of the pilot program.