Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1938

Introduced
2/16/23  

Caption

Establishing a commuter tax credit

Impact

If enacted, this bill would introduce a significant change in Massachusetts state tax law by allowing commuters to receive financial relief from their commuting expenses. The reimbursement for mileage could incentivize more individuals to utilize personal vehicles for essential travel, potentially easing the financial stress associated with the rising costs of transportation. By providing a structured tax credit, the bill aims to enhance the economic capacity of residents who must commute regularly for various significant obligations.

Summary

Senate Bill 1938, presented by Senator Bruce E. Tarr, proposes the establishment of a commuter tax credit aimed at alleviating the costs incurred by individuals commuting for employment, education, medical appointments, or charitable services. The bill outlines a refundable credit calculated at 58.5 cents per mile driven, allowing taxpayers to claim benefits of up to $5,000 per filing. The intent behind this legislation is to support the financial burden that commuting imposes on residents, particularly in the context of rising transportation costs.

Contention

While generally viewed favorably by those advocating for commuter relief, the bill has the potential to introduce discussions about equitable tax policy. Critics may argue about the implications of such tax credits for low-income individuals who may not benefit equally from the legislation compared to higher-income earners, who are more likely to have significant travel requirements that can be claimed. Moreover, the bill's structure raises questions about whether it sufficiently addresses the broader concerns of public transportation support and environmental impact associated with increased vehicle use.

Companion Bills

MA S1878

Similar To To increase the commuter tax deduction to reflect rising costs

MA H2782

Similar To Expanding the commuter deduction to regional transit authority fares

MA H4736

Replaced by Commuter transit benefits, child tax credit, and other related matters

Previously Filed As

MA S216

Relative to horse riding instructors

MA S288

Relative to bonded warehouses

MA S287

Relative to horse riding instructors

MA S2323

Relative to custom vehicles

MA S1026

Creating a shelter provider rate study

MA S712

Relative to small group eligibility

MA S1945

Relative to increasing the rental deduction

MA S1944

Relative to increasing the senior circuit breaker

Similar Bills

No similar bills found.