The bill aims to expand access to commuter transit benefits for employees in Massachusetts by mandating that employers with a certain number of employees offer a pre-tax transportation fringe benefit. This benefit allows employees to deduct transportation costs from their gross income, in accordance with federal tax law. The bill defines key terms such as "employee," "employer," and "pre-tax transportation fringe benefit," and specifies that employers must provide this benefit to all employees not covered by a collective bargaining agreement, while still allowing for negotiations in such agreements.

To enforce compliance, the bill establishes a fine structure for employers who fail to offer the required benefits, starting with a $100 fine for the first violation and escalating to $250 for subsequent violations. Additionally, the Department of Revenue is tasked with launching a public awareness campaign to inform employees about these benefits and will develop multilingual materials to assist employers in notifying their employees. The bill also includes provisions for the Department of Revenue to adopt regulations to ensure compliance and facilitate reporting of non-compliant employers. The enforcement provisions will take effect one year after the bill's passage.