SENATE DOCKET, NO. 413 FILED ON: 1/14/2023
SENATE . . . . . . . . . . . . . . No. 1938
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The Commonwealth of Massachusetts
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PRESENTED BY:
Bruce E. Tarr
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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 establishing a commuter tax credit.
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PETITION OF:
Name: | District/Address: |
Bruce E. Tarr | First Essex and Middlesex |
SENATE DOCKET, NO. 413 FILED ON: 1/14/2023
SENATE . . . . . . . . . . . . . . No. 1938
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1938) of Bruce E. Tarr for legislation to establish a commuter tax credit. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE [Refile Branch], NO. OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act establishing a commuter tax credit.
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. Notwithstanding any general or special law to the contrary there shall be a refundable credit for the costs associated with operating a motor vehicle for the purposes of commuting for employment, education, medical appointments, or service on behalf of a qualified charitable organization as defined under 26 U.S. Code § 170 (C). The amount of the credit shall be 58.5 cents per mile driven and shall not exceed $5,000 per filing.
SECTION 2. SECTION 1 shall go into effect January 1, 2022.
SECTION 3. SECTION 1 is hereby repealed.
SECTION 4. SECTION 3 shall go into effect January 1, 2023.