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

This bill creates a $500 state tax credit for commuters who use a commuter ferry as their primary transportation to work on at least half of their workdays. It directly affects eligible workers who rely on ferry services for their daily commute. To qualify, taxpayers must use the ferry for 50% or more of their commute days, and the credit reduces their state income tax liability. The credit applies to taxes under Chapter 62 of the General Laws, specifically targeting ferry commuters.