SENATE DOCKET, NO. 167        FILED ON: 1/9/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

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:

SENATE DOCKET, NO. 167        FILED ON: 1/9/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1938 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 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, 2025.

SECTION 3. SECTION 1 is hereby repealed.

SECTION 4. SECTION 3 shall go into effect January 1, 2026.