(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)

Item Number
FY2020
FY2021
FY2022
FY2023
FY2024
1.423
9.3
7.8
7.9
8.0
8.1
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