Amendment #250 to H5150

Equity in Commuter Deductions

Mr. Vitolo of Brookline moves to amend the bill by adding the following section:

“Section XXXX. Section 3 of Chapter 62 of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by striking out subsection (15) and inserting in place thereof the following subsection:-

(15) Amounts expended by an individual for tolls paid for through a Fast Lane account or for Massachusetts Bay Transit Authority or Regional 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. The commissioner of revenue shall adopt regulations necessary for the implementation of this section.”.

Additional co-sponsor(s) added to Amendment #250 to H5150

Equity in Commuter Deductions