An Act To Support Employees with Significant Commutes
Sec. 1. 36 MRSA §5219-OO is enacted to read:
§ 5219-OO. Credit for long-distance commuters
This bill provides an income tax credit for an individual with a round-trip commute of at least 50 miles between the individual's primary residence and primary place of employment. The credit is equal to 25¢ per mile plus tolls. The credit does not apply to miles or tolls for which the individual claims a deduction from federal income tax or if the individual is compensated by the employer.