SENATE DOCKET, NO. 616 FILED ON: 1/19/2011
SENATE . . . . . . . . . . . . . . No. 1526
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Bruce E. Tarr
_______________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying:
An Act establishing a commuter tax deduction..
_______________
PETITION OF:
Name: | District/Address: |
Bruce E. Tarr |
[District]
|
Richard J. Ross | Norfolk, Bristol, and Middlesex |
Richard T. Moore |
[District]
|
James E. Timilty |
[District]
|
Karen E. Spilka |
[District]
|
SENATE DOCKET, NO. 616 FILED ON: 1/19/2011
SENATE . . . . . . . . . . . . . . No. 1526
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1526) of Bruce E. Tarr, Richard J. Ross, Richard T. Moore, James E. Timilty and others for legislation to establish a commuter tax deduction. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE
SENATE
, NO. 1345 OF 2009-2010.]
The Commonwealth of Massachusetts
An Act establishing a commuter tax deduction..
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Section 3 of Chapter 62 of the General Laws is hereby amended by inserting after subsection B.(a)(15) the following subsection:-
"(16) Amounts expended by an individual for fuel used pursuant to commuting to and from his place of work or education or commuting for the purpose of seeking work. In the case of a single person or a married person filing a separate return or a head of household, this deduction shall apply only to the portion of the expended amount that exceeds $1500, and the total amount deducted shall not exceed $4500. In the case of a married couple filing a joint return, this deduction shall apply only to the portion of the amount expended by each individual that exceeds $1500, and the total amount deducted shall not exceed $4500 for each individual. The commissioner of revenue shall adopt regulations necessary for the implementation of this section.
