I 

109TH CONGRESS 

2D SESSION H. R. 5662 

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

deduction for certain mass public transportation expenses. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 21, 2006 

Mr. FITZPATRICK of Pennsylvania (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 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 2006’’ or as the ‘‘RIDE 

6 Act of 2006’’. 


dsatterwhite on PROD1PC76 with BILLS
2 

•HR 5662 IH

1 SEC. 2. DEDUCTION FOR MASS PUBLIC TRANSPORTATION 

2 EXPENSES. 

3 (a) IN GENERAL.—Part VII of subchapter B of chap4 ter 1 of the Internal Revenue Code of 1986 (relating to 

5 additional itemized deductions for individuals) is amended 

6 by redesignating section 224 as section 225 and by insert7 ing after section 223 the following new section: 

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

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

10 there shall be allowed as a deduction the aggregate 

11 amount paid or incurred by the taxpayer during the tax12 able year for transportation for the taxpayer on mass tran13 sit facilities which are owned or operated by a Federal, 

14 State, or local government, or a political subdivision there15 of. 

16 ‘‘(b) LIMITATION.—The amount allowed as a deduc17 tion under subsection (a) with respect to any taxpayer for 

18 any taxable year shall not exceed $1260 (twice such 

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

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

21 ‘‘(c) EMPLOYEES RECEIVING TRANSPORTATION

22 FRINGE BENEFITS INELIGIBLE.—Amounts paid or in23 curred for transportation of an individual during any tax24 able year shall not be taken into account under subsection 

25 (a) if such individual receives any qualified transportation 


dsatterwhite on PROD1PC76 with BILLS
3 

•HR 5662 IH

1 fringe which is excludable from gross income under section 

2 132 for such taxable year. 

3 ‘‘(d) INFLATION ADJUSTMENT.— 

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

5 year beginning after 2007, the dollar amount con6 tained in subsection (b) shall be increased by an 

7 amount equal to— 

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

9 ‘‘(B) the cost-of-living adjustment deter10 mined under section 1(f)(3) for the calendar 

11 year in which the taxable year begins deter12 mined by substituting ‘calendar year 2006’ for 

13 ‘calendar year 1992’. 

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

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

16 increase shall be rounded to the next lowest multiple 

17 of $5.’’. 

18 (b) DEDUCTION ALLOWED IN COMPUTING AD19 JUSTED GROSS INCOME.—Section 62(a) of such Code is 

20 amended by inserting after paragraph (20) the following 

21 new paragraph: 

22 ‘‘(20) MASS PUBLIC TRANSPORTATION EX23 PENSES.—The deduction allowed by section 224.’’. 

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

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


dsatterwhite on PROD1PC76 with BILLS
4 

•HR 5662 IH

1 is amended by redesignating the item relating to section 

2 224 as an item relating to section 225 and by inserting 

3 before such item the following new item: 

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

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

5 this section shall apply to taxable years beginning after 

6 December 31, 2006. 

Æ 


dsatterwhite on PROD1PC76 with BILLS