An Act providing for a local option transportation excise tax on large employers

HD 981 creates a local option tax on large employers in Massachusetts with 50+ employees who commute to work within the state. Employers pay tiered annual taxes ($10-$100 per employee, based on employee count) but can deduct existing public transit subsidies they provide. Revenue collected must be distributed to the city or town where the employer operates, specifically for public transportation purposes. The tax applies only to cities/towns that adopt the law and requires regulations within 180 days of enactment.