1.423 -Commuter Deduction

Item	Description	FY2009	FY2010	FY2011
1.423	Commuter Deduction (Note: item 1.423 was formerly the temporary Tuition and Fees Deduction) For tax years beginning on or after January 1, 2006, individuals may deduct certain commuting costs paid in excess of $150 for: Tolls paid through the Massachusetts FastLane account; and The cost of weekly or monthly passes for MBTA transit, bus, commuter rail, or commuter boat. The total amount deducted may not exceed $750 per individual. Amounts paid must be reduced by any amounts reimbursed or otherwise deductible. Origin: M.G.L. Chapter 62, Sec. 3 (B) (a) (15) Estimate: $6.5	5.8	6.3	6.5

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.