S.2079

Establishing a commuter tax credit

Introduced·2/27/25
Introduced Text

Establishes a commuter tax credit in Massachusetts for commuting costs related to employment, education, medical, or service activities.

Massachusetts S2079 establishes a refundable tax credit for costs associated with commuting for employment, education, medical appointments, or service activities. The credit amounts to 58.5 cents per mile driven, with a maximum of $5,000 per filing. The credit becomes effective on January 1, 2025, and will be repealed on January 1, 2026.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Steering, Policy and Scheduling Committee
Next
Committee decision

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Calendar

Oct 17, 2025

10:00 AM

Joint Committee on Revenue Hearing

Oct 17, 2025

10:00 AM

Joint Committee on Revenue Hearing

History

Jul 16

House

Committee recommended ought NOT to pass and referred to the committee on House Steering, Policy and Scheduling

Apr 1

Senate

Reporting date extended to Thursday June 25, 2026

Oct 17, 2025

Joint

Hearing rescheduled to 10/17/2025 from 10:00 AM-10:30 AM in A-2 and Virtual Hearing updated to New End Time