A bill to amend the Internal Revenue Code of 1954 to provide that no amount shall be included in gross income by reason of the use of a police, fire, or emergency medical vehicle for commuting if the only permitted personal use of such vehicle is commuting.

Amends the Internal Revenue Code to provide that the use of law enforcement, fire protection, and emergency medical vehicles for commuting purposes shall be treated as a nontaxable fringe benefit if the only permitted personal use of such vehicles is commuting.