House Bill 912 changes the definition of multipurpose off-highway vehicles to mean any self-propelled, motorized vehicle that was originally manufactured to be primarily used off-highway. The definition of multipurpose off-highway vehicle does not include any all-terrain vehicles, low-speed vehicles, passenger cars, or personal transportation vehicles. HB 871 also provides an ad valorem taxation exemption for multipurpose off-highway vehicles beginning on January 1, 2025.