I 

110TH CONGRESS 

1ST SESSION H. R. 2459 

To amend the Internal Revenue Code of 1986 to provide individuals a 

deduction for certain mass public transportation expenses. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 23, 2007 

Mr. FOSSELLA (for himself and Mr. KING of New York) 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 provide 

individuals a deduction for certain mass public transportation expenses. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Reduce Individuals’ 

5 Dependence on Energy Act of 2007’’ or as the ‘‘RIDE 

6 Act of 2007’’ . 

7 SEC. 2. DEDUCTION FOR MASS PUBLIC TRANSPORTATION 

8 EXPENSES. 

9 (a) IN GENERAL.—Part VII of subchapter B of chap10 ter 1 of the Internal Revenue Code of 1986 (relating to 


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1 additional itemized deductions for individuals) is amended 

2 by redesignating section 224 as section 225 and by insert3 ing after section 223 the following new section: 

4 ‘‘SEC. 224. MASS PUBLIC TRANSPORTATION EXPENSES. 

5 ‘‘(a) IN GENERAL.—In the case of an individual, 

6 there shall be allowed as a deduction the aggregate 

7 amount paid or incurred by the taxpayer during the tax8 able year for transportation for the taxpayer on mass tran9 sit facilities which are owned or operated by a Federal, 

10 State, or local government, or a political subdivision there11 of. 

12 ‘‘(b) LIMITATION.—The amount allowed as a deduc13 tion under subsection (a) with respect to any taxpayer for 

14 any taxable year shall not exceed $1320 (twice such 

15 amount in the case of a joint return if neither spouse is 

16 described in subsection (c) for the taxable year). 

17 ‘‘(c) EMPLOYEES RECEIVING TRANSPORTATION

18 FRINGE BENEFITS INELIGIBLE.—Amounts paid or in19 curred for transportation of an individual during any tax20 able year shall not be taken into account under subsection 

21 (a) if such individual receives any qualified transportation 

22 fringe which is excludable from gross income under section 

23 132 for such taxable year. 

24 ‘‘(d) INFLATION ADJUSTMENT.— 


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1 ‘‘(1) IN GENERAL.—In the case of any taxable 

2 year beginning after 2008, the dollar amount con3 tained in subsection (b) shall be increased by an 

4 amount equal to— 

5 ‘‘(A) such dollar amount, multiplied by 

6 ‘‘(B) the cost-of-living adjustment deter7 mined under section 1(f)(3) for the calendar 

8 year in which the taxable year begins deter9 mined by substituting ‘calendar year 2007’ for 

10 ‘calendar year 1992’. 

11 ‘‘(2) ROUNDING.—If any increase determined 

12 under paragraph (1) is not a multiple of $5, such 

13 increase shall be rounded to the next lowest multiple 

14 of $5.’’. 

15 (b) DEDUCTION ALLOWED IN COMPUTING AD16 JUSTED GROSS INCOME.—Section 62(a) of such Code is 

17 amended by inserting after paragraph (20) the following 

18 new paragraph: 

19 ‘‘(20) MASS PUBLIC TRANSPORTATION EX20 PENSES.—The deduction allowed by section 224.’’. 

21 (c) CLERICAL AMENDMENT.—The table of sections 

22 for part VII of subchapter B of chapter 1 of such Code 

23 is amended by redesignating the item relating to section 

24 224 as an item relating to section 225 and by inserting 

25 before such item the following new item: 

‘‘Sec. 224. Mass public transportation expenses.’’. 


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1 (d) EFFECTIVE DATE.—The amendments made by 

2 this section shall apply to taxable years beginning after 

3 December 31, 2007. 

Æ 


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