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