HOUSE DOCKET, NO. 205        FILED ON: 1/10/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2782

The Commonwealth of Massachusetts

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PRESENTED BY:

Patricia A. Duffy

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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 expanding the commuter deduction to regional transit authority fares.

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PETITION OF:

HOUSE DOCKET, NO. 205        FILED ON: 1/10/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2782

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2886 OF 2021-2022.]

The Commonwealth of Massachusetts

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

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An Act expanding the commuter deduction to regional transit authority fares.

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. Subsection (B)(a) of section 3 of Chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out subparagraph (15)   in its entirety and inserting in place thereof the following:-

(15)(i) 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 $750. 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 $750 for each individual.

(ii) Amounts expended by an individual for fares paid for Regional Transit Authority transit, 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 $50, and the total amount deducted shall not exceed $750. 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 $50, and the total amount deducted shall not exceed $750 for each individual.

(iii) The commissioner of revenue shall adopt regulations necessary for the implementation of this section.

SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, 2021.

SECTION 3. Not less than 30 days after passage of this Act, the department of revenue shall provide written notice of changes to the commuter deduction to cities and towns that operate regional transit authorities; provided further that the department shall post public signage at transit stops and on regional transit authority buses informing riders of changes to the commuter deduction under this Act.