Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Section 6 of chapter 62 of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by adding the following subsection:- (dd) A taxpayer shall be allowed a tax credit against the taxes imposed by this chapter for the use of the commuter ferry as a primary source of transportation to work. To be eligible for a credit under this subsection a taxpayer shall utilize a commuter ferry for transportation to work at least 50 per cent of the days on which the taxpayer commutes to work. The amount of the tax credit shall be $500.
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