| 1 | 1 | | 1 of 1 |
|---|
| 2 | 2 | | HOUSE DOCKET, NO. 205 FILED ON: 1/10/2023 |
|---|
| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2782 |
|---|
| 4 | 4 | | The Commonwealth of Massachusetts |
|---|
| 5 | 5 | | _________________ |
|---|
| 6 | 6 | | PRESENTED BY: |
|---|
| 7 | 7 | | Patricia A. Duffy |
|---|
| 8 | 8 | | _________________ |
|---|
| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
|---|
| 10 | 10 | | Court assembled: |
|---|
| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
|---|
| 12 | 12 | | An Act expanding the commuter deduction to regional transit authority fares. |
|---|
| 13 | 13 | | _______________ |
|---|
| 14 | 14 | | PETITION OF: |
|---|
| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Patricia A. Duffy5th Hampden1/10/2023 1 of 2 |
|---|
| 16 | 16 | | HOUSE DOCKET, NO. 205 FILED ON: 1/10/2023 |
|---|
| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 2782 |
|---|
| 18 | 18 | | By Representative Duffy of Holyoke, a petition (accompanied by bill, House, No. 2782) of |
|---|
| 19 | 19 | | Patricia A. Duffy relative to expanding the commuter tax deduction to regional transit authority |
|---|
| 20 | 20 | | fares. Revenue. |
|---|
| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
|---|
| 22 | 22 | | SEE HOUSE, NO. 2886 OF 2021-2022.] |
|---|
| 23 | 23 | | The Commonwealth of Massachusetts |
|---|
| 24 | 24 | | _______________ |
|---|
| 25 | 25 | | In the One Hundred and Ninety-Third General Court |
|---|
| 26 | 26 | | (2023-2024) |
|---|
| 27 | 27 | | _______________ |
|---|
| 28 | 28 | | An Act expanding the commuter deduction to regional transit authority fares. |
|---|
| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
|---|
| 30 | 30 | | of the same, as follows: |
|---|
| 31 | 31 | | 1 SECTION 1. Subsection (B)(a) of section 3 of Chapter 62 of the General Laws, as |
|---|
| 32 | 32 | | 2appearing in the 2018 Official Edition, is hereby amended by striking out subparagraph (15) in |
|---|
| 33 | 33 | | 3its entirety and inserting in place thereof the following:- |
|---|
| 34 | 34 | | 4 (15)(i) Amounts expended by an individual for tolls paid for through a Fast Lane account |
|---|
| 35 | 35 | | 5or for weekly or monthly transit commuter passes for Massachusetts Bay Transit Authority |
|---|
| 36 | 36 | | 6transit, bus, commuter rail or commuter boat, not including amounts reimbursed by an employer |
|---|
| 37 | 37 | | 7or otherwise. In the case of a single person or a married person filing a separate return or a head |
|---|
| 38 | 38 | | 8of household, this deduction shall apply only to the portion of the expended amount that exceeds |
|---|
| 39 | 39 | | 9$150, and the total amount deducted shall not exceed $750. In the case of a married couple filing |
|---|
| 40 | 40 | | 10a joint return, this deduction shall apply only to the portion of the amount expended by each 2 of 2 |
|---|
| 41 | 41 | | 11individual that exceeds $150, and the total amount deducted shall not exceed $750 for each |
|---|
| 42 | 42 | | 12individual. |
|---|
| 43 | 43 | | 13 (ii) Amounts expended by an individual for fares paid for Regional Transit Authority |
|---|
| 44 | 44 | | 14transit, not including amounts reimbursed by an employer or otherwise. In the case of a single |
|---|
| 45 | 45 | | 15person or a married person filing a separate return or a head of household, this deduction shall |
|---|
| 46 | 46 | | 16apply only to the portion of the expended amount that exceeds $50, and the total amount |
|---|
| 47 | 47 | | 17deducted shall not exceed $750. In the case of a married couple filing a joint return, this |
|---|
| 48 | 48 | | 18deduction shall apply only to the portion of the amount expended by each individual that exceeds |
|---|
| 49 | 49 | | 19$50, and the total amount deducted shall not exceed $750 for each individual. |
|---|
| 50 | 50 | | 20 (iii) The commissioner of revenue shall adopt regulations necessary for the |
|---|
| 51 | 51 | | 21implementation of this section. |
|---|
| 52 | 52 | | 22 SECTION 2. Section 1 shall be effective for tax years beginning on or after January 1, |
|---|
| 53 | 53 | | 232021. |
|---|
| 54 | 54 | | 24 SECTION 3. Not less than 30 days after passage of this Act, the department of revenue |
|---|
| 55 | 55 | | 25shall provide written notice of changes to the commuter deduction to cities and towns that |
|---|
| 56 | 56 | | 26operate regional transit authorities; provided further that the department shall post public signage |
|---|
| 57 | 57 | | 27at transit stops and on regional transit authority buses informing riders of changes to the |
|---|
| 58 | 58 | | 28commuter deduction under this Act. |
|---|