I have a pretax transit expense on my W2, is the net amount deductible for Massachusetts?

[CarolC]

No. Not if it's a Pre-tax benefit.  Pre-tax means you were not taxed on the benefit and therefore you would not take a deduction.  If the benefit is After-tax, then you were taxed on the benefit and a deduction is allowed.

Here is the allowable deduction for After-tax benefits, from the Massachusetts.gov website:

For Single, married filing separate, or head of household filers, the deduction applies only to the portion of costs that exceeds $150.  For Married couples filing joint, the deduction applies only to the portion of costs that exceeds $150, per person. You can't transfer your excess deduction to your spouse.  You can't deduct more than $750 per person.

See this TurboTax article What are Commuter Transit Tax Benefits and How Do They Help Me Now? for more information.  You can also click Learn About the Commuter Deduction for helpful information about Massachusetts transit deductions.