An Act to increase the commuter tax deduction to reflect rising costs

This bill proposes to increase the Massachusetts commuter tax deduction to help individuals offset rising transportation costs. It allows taxpayers to deduct expenses for tolls paid via Fast Lane or monthly transit passes for MBTA services, with a new annual deduction limit of $1,000 per person after a $150 threshold. Additionally, the bill permits an extra 10 percent deduction for those purchasing weekly or monthly commuter rail passes, capping this additional benefit at $500 per individual. The changes apply to single filers, heads of households, and married couples filing separately or jointly, while excluding any amounts reimbursed by employers.