Bill > S1345

This bill requires employers in Massachusetts with 50 or more employees to offer a pre-tax transportation fringe benefit, which allows workers to use pre-tax dollars to pay for commuting expenses like public transit or vanpool services. The bill defines key terms such as "employee" and "employer" by referencing existing state labor law, and specifies that the pre-tax benefit should align with federal Internal Revenue Code limits. Employers who do not offer this benefit will face escalating fines, with a first violation resulting in a $100 penalty and subsequent monthly violations incurring a $250 fine. The Massachusetts Department of Revenue is tasked with launching a multilingual public awareness campaign to inform workers about these transportation benefits, working with various transportation and business stakeholders. The campaign will include preparing materials for employers to notify employees about the pre-tax transit benefit option. The bill's enforcement provisions will take effect one year after the act's passage, giving employers time to implement the new requirement. The legislation aims to make commuting more affordable for workers by allowing them to use pre-tax income for transportation expenses.

Budget and Finance, Labor and Employment

https://malegislature.gov/Bills/194/S1345