By Mr. Perry of Sandwich, petition (accompanied by bill, House, No. 3066) of Jeffrey Davis Perry and others relative to providing income tax deductions for purchases of certain commuter passes.  Revenue.

The Commonwealth of Massachusetts

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PETITION OF:

Jeffrey Davis Perry

Robert M. Koczera

Kathi-Anne Reinstein

Daniel K. Webster

Cleon H. Turner

Donald F. Humason, Jr.

George N. Peterson, Jr.

Jennifer L. Flanagan

Elizabeth A. Poirier

Karyn E. Polito

Paul K. Frost

John A. Lepper

Peter V. Kocot

Richard J. Ross

James E. Vallee

Stephen L. DiNatale

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In the Year Two Thousand and Seven.

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An Act relative to 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.           Paragraph (a) of Part B of section 3 of chapter 62 of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by adding the following subparagraph:–

  (14) amounts expended by an individual for tolls paid through a Fastlane account or for a weekly monthly transit commuter passes for MBTA transit or commuter rail or for weekly or monthly passes with a private company not including amounts reimbursed by an employer or otherwise.  In the case of a single person or a married person filing a separate return or a head of household, as defined in chapter 62 of the General Laws, filing a separate return, this deduction shall apply only to the portion of such expended amount that exceeds $150, and the total amount deducted shall not exceed $750.  In the case of a married couple filing a joint return, this deduction shall apply only to the portion of such amount expended by each individual that exceeds $150, and the total amount deducted shall not exceed $750 for each individual.  The commissioner of revenue shall adopt regulations necessary for the implementation of this subsection.