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SENATE DOCKET, NO. 2167 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1878
The Commonwealth of Massachusetts
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PRESENTED BY:
Mark C. Montigny
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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 to increase the commuter tax deduction to reflect rising costs.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Mark C. MontignySecond Bristol and Plymouth 1 of 2
SENATE DOCKET, NO. 2167 FILED ON: 1/20/2023
SENATE . . . . . . . . . . . . . . No. 1878
By Mr. Montigny, a petition (accompanied by bill, Senate, No. 1878) of Mark C. Montigny for
legislation to increase the commuter tax deduction to reflect rising costs. 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 to increase the commuter tax deduction to reflect rising costs.
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. Section 3(B)(a)(15) of Chapter 62 of the General Laws, as appearing in the
22020 Official Edition, is hereby amended by striking the paragraph and inserting in place thereof
3the following paragraph:-
4 Amounts expended by an individual for tolls paid for through a Fast Lane account or for
5weekly or monthly transit commuter passes for Massachusetts Bay Transit Authority transit, bus,
6commuter rail or commuter boat, not including amounts reimbursed by an employer or
7otherwise. In the case of a single person or a married person filing a separate return or a head of
8household, this deduction shall apply only to the portion of the expended amount that exceeds
9$150, and the total amount deducted shall not exceed $1000. In the case of a married couple
10filing a joint return, this deduction shall apply only to the portion of the amount expended by
11each individual that exceeds $150, and the total amount deducted shall not exceed $1000 for
12each individual. Individuals purchasing weekly or monthly passes for the commuter rail may 2 of 2
13deduct an additional 10 percent of their yearly costs, not to exceed an additional $500 deducted
14for each individual.
15 SECTION 2. The commissioner of revenue shall adopt regulations necessary for the
16implementation of this act.