I 

114TH CONGRESS 

2D SESSION H. R. 6422 

To amend the Internal Revenue Code of 1986 to treat qualified alternative 

commuter programs as an excludable qualified transportation fringe benefit. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 1, 2016 

Mr. ROSKAM (for himself and Mr. BLUMENAUER) 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 treat qualified alternative commuter programs as an excludable 

qualified transportation fringe benefit. 

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 ‘‘Commuter Access Re5 form Act’’. 


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1 SEC. 2. QUALIFIED ALTERNATIVE COMMUTER PROGRAMS 

2 TREATED AS AN EXCLUDABLE QUALIFIED 

3 TRANSPORTATION FRINGE BENEFIT. 

4 (a) IN GENERAL.—Section 132(f)(1) of the Internal 

5 Revenue Code of 1986 is amended by adding at the end 

6 the following: 

7 ‘‘(E) Any transportation provided pursuant 

8 to a qualified alternative commuter program of 

9 the employer.’’. 

10 (b) APPLICATION OF DOLLAR LIMITATION.—Section 

11 132(f)(2)(B) of such Code is amended by striking ‘‘quali12 fied parking’’ and inserting ‘‘the aggregate of the benefits 

13 described in subparagraphs (C) and (E) of paragraph 

14 (1)’’. 

15 (c) QUALIFIED ALTERNATIVE COMMUTER PRO16 GRAM.—Section 132(f)(5) of such Code is amended by 

17 adding at the end the following: 

18 ‘‘(G) QUALIFIED ALTERNATIVE COMMUTER

19 PROGRAM.— 

20 ‘‘(i) IN GENERAL.—The term ‘quali21 fied alternative commuter program’ means, 

22 with respect to any employer, a program of 

23 such employer pursuant to which the em24 ployer or the program provides reimburse25 ment to the employee for the cost of quali26 fied ride-share commuting transportation 


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1 for the employee between the employee’s 

2 residence, place of employment, or mass 

3 transit facility. 

4 ‘‘(ii) QUALIFIED RIDE-SHARE COM5 MUTING TRANSPORTATION.—The term 

6 ‘qualified ride-share commuting transpor7 tation’ means transportation in a com8 muter vehicle provided by a transportation 

9 network company if such transportation— 

10 ‘‘(I) is designed to provide service 

11 to multiple passengers with fully or 

12 partially overlapping journeys, and 

13 ‘‘(II) the fare for each passenger 

14 for such transportation is determined 

15 at the beginning of the trip and such 

16 fare is based upon such transportation 

17 having multiple riders. 

18 ‘‘(iii) TRANSPORTATION NETWORK

19 COMPANY.—The term ‘transportation net20 work company’ means a corporation, part21 nership, sole proprietorship, or other entity 

22 that uses a digital network to connect rid23 ers to drivers affiliated with the entity in 

24 order for a driver to provide transportation 

25 services to a rider. 


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1 ‘‘(iv) COMMUTER VEHICLE.—The 

2 term ‘commuter vehicle’ means a vehicle 

3 the seating capacity (not including the 

4 driver) of which is at least 4 and not more 

5 than 6. 

6 ‘‘(v) RECORDS REQUIREMENT.—The 

7 term ‘qualified alternative commuter pro8 gram’ shall not include any program unless 

9 the employer (or designee or contractor) 

10 maintains records regarding the fare, date, 

11 time, and location with respect to each 

12 trip. 

13 ‘‘(vi) TREATMENT OF PARTIAL

14 TRIPS.—Transportation for a portion of 

15 the distance between an employee’s resi16 dence, place of employment, or mass tran17 sit facility shall not fail to treated as de18 scribed in clause (i) if such transportation 

19 is part of a trip between such employee’s 

20 residence, place of employment, or mass 

21 transit facility and such transportation ei22 ther begins or ends near such employee’s 

23 residence, place of employment, or mass 

24 transit facility. 


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1 ‘‘(vii) EXPENSES MUST BE REASON2 ABLE.—A reimbursement for any cost 

3 shall not be taken into account under 

4 clause (i) unless the amount of such cost 

5 is reasonable with respect to the transpor6 tation provided.’’. 

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

8 this section shall apply to months beginning after the sev9 enth month which begins after the date of the enactment 

10 of this Act. 

Æ 


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