Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2742

Introduced
2/16/23  

Caption

Relative to a transportation excise tax for large employers

Impact

The bill seeks to enhance the state’s ability to address public transportation needs, especially as the influx of workers into urban centers raises the demand for efficient transit solutions. By establishing a funding mechanism directly tied to the employment size of businesses, legislators believe it will create a sustainable revenue stream for maintaining and improving transportation services. The total excise tax revenue is capped at $250 million, aligning the contributions of large employers with the anticipated costs of transportation services in the state.

Summary

House Bill 2742 proposes the implementation of a transportation excise tax on large employers operating within the Commonwealth of Massachusetts. The tax is structured to generate funds for transportation initiatives by requiring companies to pay an annual excise tax based on the number of employees they have. Employers with 50 to 999 employees will remit a tax proportional to their workforce size, with larger employers facing higher contributions to the Commonwealth Transportation Fund, which will allocate these funds to transportation-related projects. The legislation aims to ensure that larger businesses contribute more significantly to the public transportation infrastructure that their employees utilize.

Contention

While proponents of the bill argue that it is a fair way to finance public transportation, opposition exists, particularly concerning the financial burden that such taxes may place on businesses during economically challenging times. Critics worry that the tax could discourage job growth or deter larger companies from setting up operations in Massachusetts, ultimately impacting the state's economy. Furthermore, there are discussions on whether the designated use of funds will effectively translate into tangible improvements in transportation infrastructure or merely serve broader budgetary purposes.

Companion Bills

MA H2739

Similar To Providing for a local option transportation excise tax on large employers

MA H4725

Replaced by Study Order

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