An Act expanding access to commuter transit benefits offered by employers

This bill requires Massachusetts employers with 50 or more employees to offer pre-tax transit benefits to non-union workers, aligning with federal tax rules. It mandates that employers provide this benefit as a way to reduce employees' taxable income for commuting costs, with fines of $100 for first violations and $250 per month for ongoing non-compliance. The Department of Revenue must run a public awareness campaign and provide multilingual materials to help workers understand and request these benefits. The law applies to private employers (excluding federal government employers) and takes effect one year after enactment.