No, if your commuting expenses are paid for with pre-tax dollars, you cannot write them off on your MA state taxes.
A universal rule of taxable deductions is that you can't claim a deduction for an expense you paid with non-taxable funds. The MA DOR website reflects this rule when it calculates the commuter deduction as the amount by which the qualified commuting cost exceeds $130 a month, is included in your income and is reported as wages on your W-2. Pre-tax payments do not meet these requirements.
(See Learn
about the commuter deduction on the MA DOR website).
