An Act expanding access to commuter transit benefits offered by employers

This bill requires Massachusetts employers with at least 50 employees to offer all non-unionized workers the chance to use pre-tax dollars for commuting via transit or carpooling. Under the new rules, these employers must provide access to benefits that allow employees to deduct up to the federal maximum limit from their gross income for transportation costs. To support compliance, the state Department of Revenue will launch a multilingual awareness campaign and create model materials to help employers inform their staff about these options. Employers who fail to offer these benefits face fines of $100 for the first violation and $250 for each subsequent month of non-compliance, with a cap of one fine per month per employer. The financial penalties for non-compliance will not take effect until one year after the law is passed.