Establishes a tax credit for Massachusetts taxpayers using public waterway transportation to commute to work.

The bill proposes a tax credit for Massachusetts taxpayers who use public waterway transportation, specifically commuter ferries, as their primary mode of commuting to work. To qualify, taxpayers must use the ferry for at least 50% of their work commutes. The credit amount is set at $500. This amendment adds a new subsection to Section 6 of chapter 62 of the General Laws.

Establishes a tax credit for Massachusetts taxpayers using public waterway transportation to commute to work.

The bill proposes a tax credit for Massachusetts taxpayers who use public waterway transportation, specifically commuter ferries, as their primary mode of commuting to work. To qualify, taxpayers must use the ferry for at least 50% of their work commutes. The credit amount is set at $500. This amendment adds a new subsection to Section 6 of chapter 62 of the General Laws.