HOUSE DOCKET, NO. 1799 FILED ON: 1/20/2011
HOUSE . . . . . . . . . . . . . . . No. 1720
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Joyce A. Spiliotis
_______________
To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying:
An Act relative to taxable income.
_______________
PETITION OF:
Name: | District/Address: |
Joyce A. Spiliotis | 12th Essex |
HOUSE DOCKET, NO. 1799 FILED ON: 1/20/2011
HOUSE . . . . . . . . . . . . . . . No. 1720
By Ms. Spiliotis of Peabody, a petition (accompanied by bill, House, No. 1720) of Joyce A. Spiliotis relative to the taxation of qualified transportation fringe benefits. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE
HOUSE
, NO. 3753 OF 2009-2010.]
The Commonwealth of Massachusetts
An Act relative to taxable income.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Subsection B of Section 3 of Chapter 62 of the General Laws as appearing in the 2008 Official Edition, is hereby amended by inserting after subparagraph (15) the following subparagraph:-
(16) In the case of an individual whose employer provides a qualified transportation fringe benefit pursuant to Section 132 of the Internal Revenue Code, notwithstanding any general or special law to the contrary the monthly limits on the dollar value of qualified transportation fringe benefits that an employer may provide to an employee and exclude from the employee’s gross income shall be equal said employee purchases a monthly transit pass, uses a commuter highway vehicle or pays for qualified parking as defined in Section 132 of the Code.
