This bill applies a commuter deduction to fares purchased for regional transit authority transit, similar to what is already in place for tolls/Fast Lane accounts and weekly or monthly MBTA passes. It was filed in response to the fact that the commuter deduction currently only benefits middle to higher income earners and the belief that it should be made available for riders regardless of where they are in the state.

In order to make the deductible more accessible for lower income filers, the bill applies a lower and separate eligibility threshold of $50 and total deduction limit of $750 and it also ensures that low income filers receive appropriate notice of changes to the commuter deduction.

This legislation would allow municipalities to enter into a voluntary agreement with institutions which would require large nonprofits and universities to pay 25% of commercial property taxes to municipalities. Rather than requiring negotiations to occur one on one this bill would make paying the PILOT mandatory if the municipality opted in.

These payments would only apply to organizations with property valued at or above $15 million.