Budget Amendment ID: FY2023-S4-790

OTH 790

Commuter Tax Credit

Messrs. Tarr, O'Connor and Moore moved that the proposed new text be amended by inserting after section _ the following section:-

"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 SECTION 1 is hereby repealed.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."