An Act relative to a transportation excise tax for large employers

This bill creates a new annual transportation excise tax specifically for large employers operating within Massachusetts. The tax applies to businesses with at least 50 employees, with the amount owed increasing as the company size grows, ranging from roughly $10 per employee for firms with 50 to 99 workers up to $100 per employee for those with 1,000 or more staff. The total revenue collected from all participating employers is capped at $250 million per year, and the Department of Revenue is responsible for calculating individual liabilities based on each company's share of the state's total workforce.