1.423 -Commuter Deduction

Item DescriptionFY2012 FY2013 FY2014 FY2015 FY2016
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:  $8.5 		7.1 7.9 8.4 8.5 8.5

Key:

ORIGIN  
IRCFederal 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.