Bill > H2153

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 transit passes or vanpool services, consistent with federal tax code provisions. The bill defines key terms such as "employee" and "employer" based on existing state law, and specifies that federal government employers are exempt. Employers who do not comply will face escalating fines: $100 for a first violation and $250 for each subsequent monthly violation, with a limit of one fine per month. The Massachusetts Department of Revenue is tasked with launching a multilingual public awareness campaign to educate workers and employers about these benefits, working with various transportation and business stakeholders. The department must also create model notification materials and develop regulations for implementing the law, including establishing a confidential process for reporting non-compliant employers. The fine provisions will take effect one year after the bill's passage, giving employers time to adapt to the new requirement.

Labor and Employment

https://malegislature.gov/Bills/194/H2153