Jim Simpson proposed this past March. Additionally, buses, which carry more passengers each weekday across the Hudson River than rail, deserve greater priority. Creating a New Jersey-bound exclusive bus lane in the Lincoln Tunnel during evening rush hours, modeled after the successful morning peak exclusive bus lane into NYC, is one way to improve bus service. Finding the Funding New Jersey's Transportation Trust Fund continues to be overburdened by debt, and a historical political unwillingness to identify new and stable revenue sources remains the biggest roadblock to a healthy transportation system in New Jersey. Governor Christie has rightly called on the federal government to help rebuild New Jersey in the aftermath of Sandy, but he remains steadfast against increasing the state's gas tax to pay for the costs of New Jersey's roads and mass transit in the future.  To effectively upgrade New Jersey's transportation system to address the challenges of the climate change while also putting the state's economy back on track, New Jersey's elected officials will need to muster the political courage to make the difficult funding choices that have been put off for too long. The fiscal cliff tax discussion is complex but there is one relatively simple matter that can be addressed in the next few months: improving the little known commuter bike tax benefit. Buried deep in the Emergency Economic Stabilization Act passed by Congress in 2008, is a benefit for those who commute to work by bike. Bike commuters are eligible to receive up to