Commuter Access Reform Act
This bill amends the Internal Revenue Code to treat transportation provided by an employer's qualified alternative commuter program as a qualified transportation fringe benefit that is excluded from an employee's gross income.
A "qualified alternative commuter program" reimburses an employee for the cost of certain ride-share commuting transportation between the employee's residence, place of employment, or a mass transit facility.
The benefit applies to ride-sharing commuting transportation in a commuter vehicle provided by a transportation network company if: (1) it is designed to provide service to multiple passengers with fully or partially overlapping journeys, and (2) the fare for each passenger is determined at the beginning of the trip and is based on the transportation having multiple riders.
The benefit is subject to a limit on the aggregate amount of transportation fringe benefits for parking and an alternative commuter program that may be excluded from gross income.
[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6422 Introduced in House (IH)]
<DOC>
114th CONGRESS
2d Session
H. R. 6422
To amend the Internal Revenue Code of 1986 to treat qualified
alternative commuter programs as an excludable qualified transportation
fringe benefit.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
December 1, 2016
Mr. Roskam (for himself and Mr. Blumenauer) introduced the following
bill; which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to treat qualified
alternative commuter programs as an excludable qualified transportation
fringe benefit.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Commuter Access Reform Act''.
SEC. 2. QUALIFIED ALTERNATIVE COMMUTER PROGRAMS TREATED AS AN
EXCLUDABLE QUALIFIED TRANSPORTATION FRINGE BENEFIT.
(a) In General.--Section 132(f)(1) of the Internal Revenue Code of
1986 is amended by adding at the end the following:
``(E) Any transportation provided pursuant to a
qualified alternative commuter program of the
employer.''.
(b) Application of Dollar Limitation.--Section 132(f)(2)(B) of such
Code is amended by striking ``qualified parking'' and inserting ``the
aggregate of the benefits described in subparagraphs (C) and (E) of
paragraph (1)''.
(c) Qualified Alternative Commuter Program.--Section 132(f)(5) of
such Code is amended by adding at the end the following:
``(G) Qualified alternative commuter program.--
``(i) In general.--The term `qualified
alternative commuter program' means, with
respect to any employer, a program of such
employer pursuant to which the employer or the
program provides reimbursement to the employee
for the cost of qualified ride-share commuting
transportation for the employee between the
employee's residence, place of employment, or
mass transit facility.
``(ii) Qualified ride-share commuting
transportation.--The term `qualified ride-share
commuting transportation' means transportation
in a commuter vehicle provided by a
transportation network company if such
transportation--
``(I) is designed to provide
service to multiple passengers with
fully or partially overlapping
journeys, and
``(II) the fare for each passenger
for such transportation is determined
at the beginning of the trip and such
fare is based upon such transportation
having multiple riders.
``(iii) Transportation network company.--
The term `transportation network company' means
a corporation, partnership, sole
proprietorship, or other entity that uses a
digital network to connect riders to drivers
affiliated with the entity in order for a
driver to provide transportation services to a
rider.
``(iv) Commuter vehicle.--The term
`commuter vehicle' means a vehicle the seating
capacity (not including the driver) of which is
at least 4 and not more than 6.
``(v) Records requirement.--The term
`qualified alternative commuter program' shall
not include any program unless the employer (or
designee or contractor) maintains records
regarding the fare, date, time, and location
with respect to each trip.
``(vi) Treatment of partial trips.--
Transportation for a portion of the distance
between an employee's residence, place of
employment, or mass transit facility shall not
fail to treated as described in clause (i) if
such transportation is part of a trip between
such employee's residence, place of employment,
or mass transit facility and such
transportation either begins or ends near such
employee's residence, place of employment, or
mass transit facility.
``(vii) Expenses must be reasonable.--A
reimbursement for any cost shall not be taken
into account under clause (i) unless the amount
of such cost is reasonable with respect to the
transportation provided.''.
(d) Effective Date.--The amendments made by this section shall
apply to months beginning after the seventh month which begins after
the date of the enactment of this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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