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| 2 | 2 | | SENATE DOCKET, NO. 2167 FILED ON: 1/20/2023 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 1878 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Mark C. Montigny |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act to increase the commuter tax deduction to reflect rising costs. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Mark C. MontignySecond Bristol and Plymouth 1 of 2 |
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| 16 | 16 | | SENATE DOCKET, NO. 2167 FILED ON: 1/20/2023 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 1878 |
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| 18 | 18 | | By Mr. Montigny, a petition (accompanied by bill, Senate, No. 1878) of Mark C. Montigny for |
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| 19 | 19 | | legislation to increase the commuter tax deduction to reflect rising costs. Revenue. |
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| 20 | 20 | | The Commonwealth of Massachusetts |
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| 21 | 21 | | _______________ |
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| 22 | 22 | | In the One Hundred and Ninety-Third General Court |
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| 23 | 23 | | (2023-2024) |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | An Act to increase the commuter tax deduction to reflect rising costs. |
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| 26 | 26 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 27 | 27 | | of the same, as follows: |
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| 28 | 28 | | 1 SECTION 1. Section 3(B)(a)(15) of Chapter 62 of the General Laws, as appearing in the |
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| 29 | 29 | | 22020 Official Edition, is hereby amended by striking the paragraph and inserting in place thereof |
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| 30 | 30 | | 3the following paragraph:- |
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| 31 | 31 | | 4 Amounts expended by an individual for tolls paid for through a Fast Lane account or for |
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| 32 | 32 | | 5weekly or monthly transit commuter passes for Massachusetts Bay Transit Authority transit, bus, |
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| 33 | 33 | | 6commuter rail or commuter boat, not including amounts reimbursed by an employer or |
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| 34 | 34 | | 7otherwise. In the case of a single person or a married person filing a separate return or a head of |
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| 35 | 35 | | 8household, this deduction shall apply only to the portion of the expended amount that exceeds |
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| 36 | 36 | | 9$150, and the total amount deducted shall not exceed $1000. In the case of a married couple |
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| 37 | 37 | | 10filing a joint return, this deduction shall apply only to the portion of the amount expended by |
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| 38 | 38 | | 11each individual that exceeds $150, and the total amount deducted shall not exceed $1000 for |
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| 39 | 39 | | 12each individual. Individuals purchasing weekly or monthly passes for the commuter rail may 2 of 2 |
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| 40 | 40 | | 13deduct an additional 10 percent of their yearly costs, not to exceed an additional $500 deducted |
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| 41 | 41 | | 14for each individual. |
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| 42 | 42 | | 15 SECTION 2. The commissioner of revenue shall adopt regulations necessary for the |
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| 43 | 43 | | 16implementation of this act. |
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