Vermont 2025-2026 Regular Session Status: Passed Senate Bipartisan · 7 R · 2 D cosponsors

S 46 — An act relating to the taxation of vehicles used for forestry operations

Last action — Rep. Kornheiser of Brattleboro moved that the Committee on Ways and Means be relieved of the bill and that the same be committed to the Committee on Transportation, which was agreed to

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the Senate. Introduced February 04, 2025. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the House.

Prognosis

Advancing 54% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Passed Senate

    Current position in the legislative process.

  • 9 sponsors

    9 primary, 0 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (7 R · 2 D) — cross-party backing.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

100 added · 64 removed

Plain-language change summary

The updated version of Bill S.46 expands the definitions of machinery related to forestry operations, specifically by adding various types of machinery and vehicles that are exempt from certain taxes. It clarifies the categories of equipment that can be used in timber cutting and removal, as well as processing and transporting forest products. This change is important because it helps ensure that those in the forestry industry have a clearer understanding of which tools are eligible for tax exemptions, potentially lowering their operating costs and promoting economic activity in that sector.

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Latest
AS PASSED BY SENATE S.46 Page 1 of 3 S.46 An act relating to the taxation of vehicles used for forestry operations It is hereby enacted by the General Assembly of the State of Vermont:
BILL AS INTRODUCED AND PASSED BY SENATE S.46 Page 1 of 4 S.46 Introduced by Senators White, Beck, Brennan, Collamore, Douglass, Hart, Mattos, Perchlik and Weeks Referred to Committee on Transportation Date:
February 4, 2025 Subject:
Taxation;
forestry;
sales tax;
purchase and use tax;
motor vehicles Statement of purpose of bill as introduced:
This bill proposes to amend the sales tax exemption and purchase and use tax exemption for motor vehicles used for forestry operations to include under the exemptions the sale of motor trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and trailers used for forestry operations.
An act relating to the taxation of vehicles used for forestry operations It is hereby enacted by the General Assembly of the State of Vermont:
§ 8911 is amended to read:
§ 8911(23) is amended to read:
(23) The following motor vehicles, including their repair parts, used for in forestry operations, including timber cutting,;
timber removal, and processing of;
and transportation of equipment, timber, or other solid wood forest products intended to be sold ultimately at retail:
skidders with grapple and cable, feller bunchers, cut-to-length processors, forwarders, delimbers, BILL AS INTRODUCED AND PASSED BY SENATE S.46 Page 2 of 4 loader slashers, log loaders, whole-tree chippers, stationary screening systems, and firewood processors, elevators, and screens, motor trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and trailers.
The Department of Motor Vehicles shall publish guidance relating to the application of this exemption.
Sec.
2.
32 V.S.A.
§ 9741(51) is amended to read:
(51) The following machinery, including repair parts, used for in forestry operations, including timber cutting,;
timber removal, and processing of;
and transportation of equipment, timber, or other solid wood forest products intended to be sold ultimately at retail:
skidders with grapple and cable;
feller bunchers;
cut-to-length processors;
forwarders;
delimbers;
loader slashers;
log loaders;
whole-tree chippers;
stationary screening systems;
firewood processors, elevators, and screens, motor trucks, motor vehicles, semi-trailers, tractors, truck cranes, truck tractors, and trailers;
and when sold for use on any machinery listed under this subdivision, traction enhancement accessories, tire chains, track systems, and winch cables.
The Department of Taxes shall publish guidance relating to the application of this exemption.
Sec.
3.
EFFECTIVE DATE This act shall take effect on passage.
Sec.
1.
32 V.S.A.
Show all 53 changed rows (13 more)
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§ 8911 is amended to read:
* * * (23)(A) The following motor vehicles, including their repair parts, used for timber cutting,;
BILL AS INTRODUCED AND PASSED BY SENATE S.46 Page 3 of 4 * * * (23)(A) The following motor vehicles, including their repair parts, used for timber cutting,;
semi- trailers, tractors, truck cranes, truck tractors, trailers, and motor trucks and motor vehicles with a manufacturer’s listed gross vehicle weight of 10,000 pounds or more.
semi-trailers, tractors, truck cranes, truck tractors, trailers, and motor trucks and motor vehicles with a manufacturer’s listed gross vehicle weight of 10,000 pounds or more.
VT LEG #382229 v.1 AS PASSED BY SENATE S.46 Page 2 of 3 (C) The Department of Motor Vehicles may require a purchaser at the time of purchase to certify that a motor vehicle or other equipment is exempt under this section.
(C) The Department of Motor Vehicles may require a purchaser at the time of purchase to certify that a motor vehicle or other equipment is exempt under this section.
§ 8902 is amended to read:
§ 8902 is amended to read:
§ 8902.
§ 8902.
EFFECTIVE DATE This act shall take effect on July 1, 2025.
Sec.
3.
§ 8911 is amended to read:
§ 8911 is amended to read:
(B) Fifty percent of the final tax imposed by this chapter on the following motor vehicles, including their repair parts, used for timber cutting, VT LEG #382229 v.1 AS PASSED BY SENATE S.46 Page 3 of 3 timber removal, processing timber or other solid wood forest products intended to be sold ultimately at retail, and transportation of timber or equipment:
BILL AS INTRODUCED AND PASSED BY SENATE S.46 Page 4 of 4 (B) Fifty percent of the final tax imposed by this chapter on the following motor vehicles, including their repair parts, used for timber cutting, timber removal, processing timber or other solid wood forest products intended to be sold ultimately at retail, and transportation of timber or equipment:
semi- trailers, tractors, truck cranes, truck tractors, trailers, and motor trucks and motor vehicles with a manufacturer’s listed gross vehicle weight of 10,000 pounds or more.
semi-trailers, tractors, truck cranes, truck tractors, trailers, and motor trucks and motor vehicles with a manufacturer’s listed gross vehicle weight of 10,000 pounds or more.
VT LEG #382229 v.1
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Action History

  1. Rep. Kornheiser of Brattleboro moved that the Committee on Ways and Means be relieved of the bill and that the same be committed to the Committee on Transportation, which was agreed to

  2. Read first time and referred to the Committee on Ways and Means

  3. Read 3rd time & passed

  4. New Business/Third Reading

  5. 3rd reading ordered

  6. Recommendation of amendment by Committee on Transportation, as amended, agreed to

  7. Motion agreed to

  8. Senator(s) Chittenden, Hardy, Gulick, Cummings, Mattos, Brock, and Beck motion to amend recommendation of amendment; text

  9. Reported favorably by Senator Chittenden for Committee on Finance

  10. Read 2nd time, reported favorably with recommendation of amendment by Senator Brennan for Committee on Transportation

  11. Recommendation of amendment to be offered by Senator Chittenden, Hardy, Gulick, Cummings, Mattos, Brock, and Beck

  12. Favorable report by Committee on Finance

  13. Favorable report with recommendation of amendment by Committee on Transportation

  14. Second Reading

  15. Favorable report by Committee on Finance

  16. Favorable report with recommendation of amendment by Committee on Transportation

  17. Second Reading

  18. Entered on Notice Calendar

  19. Referred to Committee on Finance per Senate Rule 31

  20. Favorable report with recommendation of amendment by Committee on Transportation

  21. Second Reading

  22. Entered on Notice Calendar

  23. Read 1st time & referred to Committee on Transportation

Sponsors

Sponsorship breakdown

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9 sponsors · 0 co-sponsors · 181 not signed on

Sponsors (9)

Co-sponsors (0)

None.

Not signed on (181)

181 members have not signed on to this bill.

Show all 181 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation agriculture
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Frequently asked questions

Who sponsors S 46?
S 46 is sponsored by David H Weeks (Republican), Andrew J Perchlik (Democrat/Progressive), Christopher P Mattos (Republican), Larry Hart (Republican), Samuel A Douglass (Republican), Brian P Collamore (Republican), Patrick "Pat" M Brennan (Republican), Scott L Beck (Republican), and Rebecca "Becca" E White (Democrat).
What is the current status of S 46?
This bill has passed the Senate. Introduced February 04, 2025. It now moves to the second chamber.
Where can I track S 46?
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