Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H3659 Latest Draft

Bill / Introduced Version Filed 03/30/2023

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HOUSE DOCKET, NO. 2905       FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 3659
The Commonwealth of Massachusetts
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PRESENTED BY:
Bruce J. Ayers
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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 establishing a tax credit for users of public waterway transportation.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Bruce J. Ayers1st Norfolk1/19/2023 1 of 1
HOUSE DOCKET, NO. 2905       FILED ON: 1/19/2023
HOUSE . . . . . . . . . . . . . . . No. 3659
By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 3659) of Bruce 
J. Ayers relative to establishing a tax credit for users of public waterway transportation.  
Revenue.
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 establishing a tax credit for users of public waterway transportation.
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 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is 
2hereby amended by adding the following subsection:-
3 (dd) A taxpayer shall be allowed a tax credit against the taxes imposed by this chapter for 
4the use of the commuter ferry as a primary source of transportation to work. To be eligible for a 
5credit under this subsection a taxpayer shall utilize a commuter ferry for transportation to work at 
6least 50 per cent of the days on which the taxpayer commutes to work. The amount of the tax 
7credit shall be $500.