A bill to amend the Internal Revenue Code of 1986 to exempt from taxation qualified noncommercial transportation services provided by employers to employees.

Amends the Internal Revenue Code to exclude from the gross income of an employee, for income tax purposes, any noncommercial transportation service fringe benefit provided by an employer to the employee. Requires that such service be: (1) unavailable on a for hire basis to individuals other than the particular employees; (2) provided in the ordinary course of the employer's business; and (3) provided without substantial additional cost to the employer.

Makes such amendment effective as of January 1, 1985.