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 1. Notwithstanding any general or special law to the contrary there shall be a refundable credit for the costs associated with operating a motor vehicle for the purposes of commuting for employment, education, medical appointments, or service on behalf of a qualified charitable organization as defined under 26 U.S. Code § 170 (C). The amount of the credit shall be 58.5 cents per mile driven and shall not exceed $5,000 per filing. SECTION 2. SECTION 1 shall go into effect January 1, 2025. SECTION 3. SECTION 1 is hereby repealed. SECTION 4. SECTION 3 shall go into effect January 1, 2026.
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