What are the tax implications of a Commuter Rail employee benefit?

Q: My company provides a 15% discount on Commuter Railroad passes. What impact, if any, does this employee benefit have on my state tax return? --Dan, Billerica

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: MA Tax provisions permit for a maximum monthly benefit of no more than $75 for T passes - as long as you're discount is no more than that value, it may be excluded from your MA return.