An Act establishing a tax credit for users of public waterway transportation

This bill proposes a $500 tax credit for Massachusetts residents who use commuter ferries as their main way to get to work. To qualify, a taxpayer must rely on the ferry for at least 50% of their daily commute. The legislation amends state tax law to allow this credit against taxes imposed under Chapter 62. It directly affects individuals who currently use public waterway transportation for their daily travel to employment.