I 

114TH CONGRESS 

2D SESSION H. R. 5647 

To amend the Internal Revenue Code of 1986 to treat certain ride-sharing 

services provided by transportation network companies as excludable 

transportation fringe benefits, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 6, 2016 

Mr. MEADOWS (for himself and Mr. CONNOLLY) introduced the following bill; 

which was referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period 

to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee 

concerned 

A BILL 

To amend the Internal Revenue Code of 1986 to treat certain ride-sharing services provided by transportation network companies as excludable transportation fringe benefits, and for other purposes. 

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

3 SECTION 1. FINDINGS. 

4 Congress finds the following: 

5 (1) The Washington Metropolitan Area Transit 

6 Authority (‘‘WMATA’’) provides approximately 2.3 


SSpencer on DSK4SPTVN1PROD with BILLS
2 

•HR 5647 IH

1 million Metrorail and Metrobus trips per year across 

2 the National Capital Region to Federal employees, 

3 commuters, and millions of visitors to the Nation’s 

4 capital. 

5 (2) Approximately 40 percent of WMATA peak6 hour commuters are Federal employees. 

7 (3) WMATA began building its rail system in 

8 1969 and currently serves 91 stations and has 117 

9 miles of track. 

10 (4) The Federal Transit Administration 

11 (‘‘FTA’’) and the National Transportation Safety 

12 Board (‘‘NTSB’’) have found significant safety con13 cerns resulting from a backlog of deferred mainte14 nance. 

15 (5) By closing the system earlier on weekends 

16 and expanding weekday maintenance, SafeTrack will 

17 address FTA and NTSB safety recommendations 

18 and deferred maintenance backlogs. 

19 (6) The plan includes 15 ‘‘Safety Surges’’ with 

20 around-the-clock single tracking or segment shut21 downs that will impact rush hour commutes. 

22 (7) SafeTrack is scheduled to conclude in 

23 March 2017. 


SSpencer on DSK4SPTVN1PROD with BILLS
3 

•HR 5647 IH

1 (8) During the course of SafeTrack, WMATA 

2 is encouraging customers to utilize other commuting 

3 options, including ride-sharing services. 

4 (9) The Federal Government, which is nega5 tively affected when its employees cannot easily com6 mute to and from work, has an interest in assisting 

7 employees with alternate commuting options during 

8 the course of SafeTrack. 

9 SEC. 2. RIDE-SHARING SERVICES PROVIDED BY A TRANS10 PORTATION NETWORK COMPANY. 

11 (a) IN GENERAL.—Paragraph (1) of section 132(f) 

12 of the Internal Revenue Code of 1986 is amended by add13 ing at the end the following: ‘‘, or through the qualified 

14 use of services provided by a transportation network com15 pany,’’. 

16 ‘‘(E) Any qualified ride-sharing service 

17 provided after the date of the enactment of this 

18 subparagraph and before June 1, 2017.’’. 

19 (b) QUALIFIED RIDE-SHARING SERVICES.—Para20 graph (5) of section 132(f) of such Code is amended by 

21 adding at the end the following: 

22 ‘‘(G) QUALIFIED RIDE-SHARING SERV23 ICE.— 

24 ‘‘(i) IN GENERAL.—The term ‘quali25 fied ride-sharing service’ means transporVerDate Sep 11 2014 00:28 Jul 08, 2016 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5647.IH H5647

SSpencer on DSK4SPTVN1PROD with BILLS
4 

•HR 5647 IH

1 tation provided through a transportation 

2 network company if— 

3 ‘‘(I) such transportation is in 

4 connection with travel between the 

5 employee’s residence and place of em6 ployment, both of which are located 

7 within the Washington Metropolitan 

8 Area, 

9 ‘‘(II) the employee is an em10 ployee of a Government agency and 

11 receives transit benefits from the 

12 agency, and 

13 ‘‘(III) such transportation is 

14 through the use of services that utilize 

15 innovative mobility technologies to 

16 provide alternatives to driving alone, 

17 including car-share, bike-share, car18 pool or vanpool, multimodal fare pay19 ment system, app-based mobility pro20 vider, and other innovative projects. 

21 ‘‘(ii) WASHINGTON METROPOLITAN

22 AREA.—The term ‘Washington Metropoli23 tan Area’ means the District of Columbia; 

24 Montgomery, Prince George’s, and Fred25 erick Counties in Maryland; Arlington, 


SSpencer on DSK4SPTVN1PROD with BILLS
5 

•HR 5647 IH

1 Fairfax, Loudon, and Prince William 

2 Counties in Virginia; and all cities now or 

3 hereafter existing in Maryland or Virginia 

4 within the geographic area bounded by the 

5 outer boundaries of the combined area of 

6 said counties.’’. 

7 (c) LIMITATION ON EXCLUSION.—Paragraph (2) of 

8 section 132(f) of such Code is amended by striking ‘‘sub9 paragraphs (A) and (B)’’ and inserting ‘‘subparagraphs 

10 (A), (B), and (D)’’. 

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

12 this section shall apply to payments made after the date 

13 of the enactment of this Act. 

14 SEC. 3. TRANSIT BENEFITS FOR SERVICES OF TRANSPOR15 TATION NETWORK COMPANIES. 

16 (a) IN GENERAL.—During the period beginning on 

17 the date of enactment of this Act and ending on June 1, 

18 2017, or a date determined under subsection (d), which19 ever is earlier, the head of any agency that has a program, 

20 including any program established under section 7905 of 

21 title 5, United States Code, or Executive Order 13150 

22 (April 21, 2000; 65 Fed. Reg. 24613), to provide transit 

23 benefits to employees of the agency shall provide transit 

24 benefits to employees who use the services of transpor25 tation network companies within the Washington MetroVerDate Sep 11 2014 00:28 Jul 08, 2016 Jkt 059200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H5647.IH H5647

SSpencer on DSK4SPTVN1PROD with BILLS
6 

•HR 5647 IH

1 politan Area in the same manner as such head provides 

2 transit benefits to employees who use public transpor3 tation services within the Washington Metropolitan Area. 

4 (b) REQUIREMENTS.— 

5 (1) ELECTION.—An employee may receive 

6 transportation network companies benefits under 

7 this section only if the employee agrees in writing 

8 not to accept any other transit benefit, including any 

9 parking benefit, offered by the applicable agency 

10 head while receiving such transportation network 

11 companies benefits. 

12 (2) LIMIT.—The amount of the transit benefit 

13 provided to an employee under this section during 

14 any month for the use of the services of transpor15 tation network companies may not exceed the 

16 amount of the transit benefit that would have been 

17 provided to the employee during the month for the 

18 use of public transportation services. 

19 (c) DEFINITIONS.—In this section— 

20 (1) the term ‘‘transportation network company’’ 

21 means a corporation, limited liability company, part22 nership, sole proprietor, or any other entity that uti23 lizes innovative mobility technologies to provide al24 ternatives to driving alone, including car-share, bike25 share, carpool or vanpool, multimodal fare payment 


SSpencer on DSK4SPTVN1PROD with BILLS
7 

•HR 5647 IH

1 system, app-based mobility providers, and other in2 novative projects; and 

3 (2) the term ‘‘Washington Metropolitan Area’’ 

4 means the District of Columbia; Montgomery, Prince 

5 George’s, and Frederick Counties in Maryland; Ar6 lington, Fairfax, Loudon, and Prince William Coun7 ties in Virginia; and all cities now or hereafter exist8 ing in Maryland or Virginia within the geographic 

9 area bounded by the outer boundaries of the com10 bined area of said counties. 

11 (d) EARLY COMPLETION OF SAFETRACK.—If the 

12 program conducted by the Washington Metropolitan Area 

13 Transit Authority (commonly referred to as ‘‘SafeTrack’’) 

14 is completed on a date before June 1, 2017, an agency 

15 head shall, beginning on such date, discontinue the provi16 sion of transit benefits for the use of transportation net17 work companies under this section. 

Æ 


SSpencer on DSK4SPTVN1PROD with BILLS