A bill to expand the working condition fringe exception of the Internal Revenue Code of 1954 with respect to employee use of vehicles.

Amends the Internal Revenue Code to treat the use of a public vehicle by a public employee as a working condition fringe for purposes of the tax exclusion of certain employee fringe benefits. Defines a "public vehicle" as a vehicle used by a governmental unit to provide law enforcement, fire protection, emergency medical service, or any other service relating to the public safety.

Treats the use of a farm use vehicle by an employee as a working condition fringe. Defines a "farm use vehicle" as any vehicle which is not a passenger automobile and is used in the employer's trade or business of farming.