Bill > H4451

This bill requires employers in Massachusetts with 500 or more employees to offer pre-tax transportation fringe benefits to their non-unionized employees, which are tax-advantaged deductions for commuter transportation costs like transit and highway vehicle expenses, consistent with federal tax code provisions. The bill defines key terms such as "employee" and "employer" based on existing state labor law, and establishes a fine structure for non-compliance: $100 for a first violation and $250 for subsequent monthly violations, with the Department of Revenue having discretion to waive or reduce fines for good faith efforts or demonstrated hardship. Additionally, the bill mandates that the Department of Revenue lead a multilingual public awareness campaign about these benefits, working with various transportation and business stakeholders, and develop model materials to help employers notify employees about the pre-tax transportation benefit option. The legislation also requires the Department of Revenue to create regulations for implementing and ensuring compliance with the new requirement, including establishing a confidential reporting process for potential 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.

Budget and Finance

Joint Committee on Labor and Workforce Development (J)

https://malegislature.gov/Bills/194/H4451