MA H3053

Cities and towns may adopt a local option excise tax on employers with more than 50 employees who commute to work in Massachusetts

Tax rates scale by employer size: $10/employee (50-99 employees), $20/employee (100-149), $40/employee (150-249), $60/employee (250-499), $80/employee (500-999), and $100/employee (1,000+)

Employers may deduct any annual payments already made for public transit purposes to employees, the Commonwealth, or the municipality from their tax liability

Revenue collected by the Department of Revenue would be distributed quarterly to participating municipalities for public transportation-related purposes

Enforcement mechanisms include interest up to 18% annually on unpaid liability and late fees up to 5% per month; the tax would take effect 270 days after passage