Bill Text: MA S1345 | 2009-2010 | 186th General Court | Introduced
Bill Title: Establish a commuter tax deduction
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 7/22 at 10:00 AM in Hearing Room B2 [S1345 Detail]
Download: Massachusetts-2009-S1345-Introduced.html
The Commonwealth of Massachusetts
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PRESENTED BY:
Tarr, Bruce (SEN)
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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 passage of the accompanying bill:
An Act establishing a commuter tax deduction
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PETITION OF:
|
Name: |
District/Address: |
|
Tarr, Bruce (SEN) |
First Essex and Middlesex |
|
Richard R. Tisei |
Middlesex and Essex |
|
Michael R. Knapik |
Second Hampden and Hampshire |
|
Robert L. Hedlund |
Plymouth and Norfolk |
|
Scott P. Brown |
Norfolk, Bristol and Middlesex |
The Commonwealth of
Massachusetts
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In the Year Two Thousand and Nine
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An Act establishing a commuter tax deduction.
Be
it enacted by the Senate and House of Representatives in General Court
assembled, and by the authority of the same, as follows:
SECTION 1. Section 3 of Chapter 62 of the General Laws is hereby amended by inserting after subsection B.(a)(15) the following subsection:-
“(16) Amounts expended by an individual for fuel used pursuant to commuting to and from his place of work or education or commuting for the purpose of seeking work. In the case of a single person or a married person filing a separate return or a head of household, this deduction shall apply only to the portion of the expended amount that exceeds $1500, and the total amount deducted shall not exceed $4500. In the case of a married couple filing a joint return, this deduction shall apply only to the portion of the amount expended by each individual that exceeds $1500, and the total amount deducted shall not exceed $4500 for each individual. The commissioner of revenue shall adopt regulations necessary for the implementation of this section.
