HOUSE DOCKET, NO. 1153        FILED ON: 1/14/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Bruce J. Ayers

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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 tax credit for users of public waterway transportation.

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PETITION OF:

HOUSE DOCKET, NO. 1153        FILED ON: 1/14/2025

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3659 OF 2023-2024.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act establishing a tax credit for users of public waterway transportation.

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

Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subsection:-

(dd) A taxpayer shall be allowed a tax credit against the taxes imposed by this chapter for the use of the commuter ferry as a primary source of transportation to work. To be eligible for a credit under this subsection a taxpayer shall utilize a commuter ferry for transportation to work at least 50 per cent of the days on which the taxpayer commutes to work. The amount of the tax credit shall be $500.