An Act expanding the commuter deduction to regional transit authority fares

This bill expands the Massachusetts state income tax commuter deduction to include fares paid to the Regional Transit Authority, in addition to existing deductions for MBTA services. It allows individuals to deduct up to $750 per person for these transit costs, provided they spend more than $50 on fares and do not receive reimbursement from an employer. The law applies to single filers, heads of households, and each spouse in a joint return for tax years starting on or after January 1, 2023. Additionally, the Department of Revenue is required to notify local transit authorities and post public signage at stops and on buses to inform riders of this change.