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SENATE DOCKET, NO. 167 FILED ON: 1/9/2025
SENATE . . . . . . . . . . . . . . No. 2079
The Commonwealth of Massachusetts
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PRESENTED BY:
Bruce E. Tarr
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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 commuter tax credit.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Bruce E. TarrFirst Essex and Middlesex 1 of 1
SENATE DOCKET, NO. 167 FILED ON: 1/9/2025
SENATE . . . . . . . . . . . . . . No. 2079
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2079) of Bruce E. Tarr for legislation
to establish a commuter tax credit. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1938 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act establishing a commuter tax credit.
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. Notwithstanding any general or special law to the contrary there shall be a
2refundable credit for the costs associated with operating a motor vehicle for the purposes of
3commuting for employment, education, medical appointments, or service on behalf of a qualified
4charitable organization as defined under 26 U.S. Code ยง 170 (C). The amount of the credit shall
5be 58.5 cents per mile driven and shall not exceed $5,000 per filing.
6 SECTION 2. SECTION 1 shall go into effect January 1, 2025.
7 SECTION 3. SECTION 1 is hereby repealed.
8 SECTION 4. SECTION 3 shall go into effect January 1, 2026.