A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers.

Amends the Internal Revenue Code to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers. (Present law excludes employer-provided transportation only if such service is offered for sale to customers in the ordinary course of business.)