By Bob Katzen

Legislators are entitled to a parking space inside the Statehouse garage or at the nearby McCormack State Office Building.

For 2025, the first $325 in monthly value of the space is a tax-free benefit under federal and state guidelines that apply to all public and private employees, not just state legislators. Any value of the space above this amount is treated as taxable income.
The value of the parking spaces in 2025 was determined by the Division of Capital Asset Management and Maintenance to be $477 per month. Based on that figure, legislators would be taxed on the excess $152 monthly by the Internal Revenue Service and the state.