SENATE DOCKET, NO. 1975        FILED ON: 1/20/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1570

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Mark C. Montigny

_________________

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 adoption of the accompanying bill:

An Act to increase the commuter tax deduction to reflect rising costs.

_______________

PETITION OF:

 

Name:

District/Address:

 

Mark C. Montigny

Second Bristol and Plymouth

 

Keiko M. Orrall

12th Bristol

1/31/2017

Richard J. Ross

Norfolk, Bristol and Middlesex

2/1/2017

Sal N. DiDomenico

Middlesex and Suffolk

2/3/2017


SENATE DOCKET, NO. 1975        FILED ON: 1/20/2017

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1570

By Mr. Montigny, a petition (accompanied by bill, Senate, No. 1570) of Mark C. Montigny, Keiko M. Orrall, Richard J. Ross and Sal N. DiDomenico for legislation to increase the commuter tax deduction to reflect rising costs.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act to increase the commuter tax deduction to reflect rising costs.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Section 3(B)(a)(15) of Chapter 62 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by replacing the paragraph with the following:--

Amounts expended by an individual for tolls paid for through a Fast Lane account or for weekly or monthly transit commuter passes for Massachusetts Bay Transit Authority transit, bus, commuter rail or commuter boat, not including amounts reimbursed by an employer or otherwise. 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 $150, and the total amount deducted shall not exceed $1000. 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 $150, and the total amount deducted shall not exceed $1000 for each individual. Individuals purchasing weekly or monthly passes for the commuter rail may deduct an additional 10 percent of their yearly costs, not to exceed an additional $500 deducted for each individual. The commissioner of revenue shall adopt regulations necessary for the implementation of this section.