A bill to amend the Internal Revenue Code of 1986 to provide that employer subsidies for mass transit and van pooling be treated as working condition fringe benefits which are not included in gross income to the extent such subsidies do not exceed $60 per month and to increase the gas guzzlers tax.

Amends the Internal Revenue Code to include as a tax-excludible fringe benefit $60 per month of qualified employer-provided commuter services between an employee's residence and workplace. Includes as qualified services: (1) transportation furnished in a commuter highway vehicle (such as a van); and (2) transportation paid for or reimbursed by the employer on public buses, trains, or subways.

Doubles the rate of the gas guzzler tax.