(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:
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)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2017
FY2018
FY2019
FY2020
FY2021
Personal Income Tax
Deductions from Adjusted Gross Income
1.423
Commuter Deduction
(Note: item <a href="/tax-expenditure-budget/personal-income-tax/deductions-from-adjusted-gross-income/1-423">1.423</a> was formerly the temporary Tuition and Fees Deduction)<BR><BR>For tax years beginning on or after January 1, 2006, individuals may deduct certain commuting costs paid in excess of $150 for:<BR><BR><UL><LI>Tolls paid through the Massachusetts FastLane account; and</LI><BR><LI>The cost of weekly or monthly passes for MBTA transit, bus, commuter rail, or commuter boat.</LI></UL><BR>The total amount deducted may not exceed $750 per individual. Amounts paid must be reduced by any amounts reimbursed or otherwise deductible.
<a href="http://www.mass.gov/legis/laws/mgl/62-3.htm" target="_blank">M.G.L. Chapter 62, Sec. 3 (B) (a) (15)</a>
9.7
10.2
10.6
10.9
11.4
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