I 

111TH CONGRESS 

1ST SESSION H. R. 891 

To amend the Internal Revenue Code of 1986 to equalize the exclusion 

from gross income of parking and transportation fringe benefits and 

to provide for a common cost-of-living adjustment, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 4, 2009 

Mr. MCGOVERN (for himself, Ms. LEE of California, Mr. HINCHEY, Mr. NADLER of New York, Mr. MCMAHON, Mr. BERMAN, Mr. KIRK, Mr. 

SERRANO, Mr. INSLEE, Mr. ISRAEL, Mr. DAVIS of Illinois, Mrs. LOWEY, 

Mr. KING of New York, Mr. SIRES, Mr. MORAN of Virginia, Mr. DOYLE, 

Mr. FILNER, Mr. CAPUANO, Mr. VAN HOLLEN, Ms. SCHWARTZ, Mr. 

CONNOLLY of Virginia, Mr. BISHOP of New York, Mr. TIERNEY, Mr. 

FRANK of Massachusetts, Mr. MARKEY of Massachusetts, Mrs. 

TAUSCHER, Mr. DELAHUNT, Mr. HALL of New York, Mr. CARNAHAN, 

Mr. BLUMENAUER, Mrs. CAPPS, and Mr. PRICE of North Carolina) 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 equalize 

the exclusion from gross income of parking and transportation fringe benefits and to provide for a common costof-living adjustment, 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, 


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1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘Commuter Benefits 

3 Equity Act of 2009’’. 

4 SEC. 2. UNIFORM DOLLAR LIMITATION FOR ALL TYPES OF 

5 TRANSPORTATION FRINGE BENEFITS. 

6 (a) IN GENERAL.—Section 132(f)(2) of the Internal 

7 Revenue Code of 1986 (relating to limitation on exclusion) 

8 is amended— 

9 (1) by striking ‘‘$100’’ in subparagraph (A) 

10 and inserting ‘‘$230’’, and 

11 (2) by striking ‘‘$175’’ in subparagraph (B) 

12 and inserting ‘‘$230’’. 

13 (b) INFLATION ADJUSTMENT CONFORMING AMEND14 MENTS.—Subparagraph (A) of section 132(f)(6) of the In15 ternal Revenue Code of 1986 (relating to inflation adjust16 ment) is amended— 

17 (1) by striking the last sentence, 

18 (2) by striking ‘‘1999’’ and inserting ‘‘2009’’, 

19 and 

20 (3) by striking ‘‘1998’’ and inserting ‘‘2008’’. 

21 (c) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to taxable years beginning after 

23 December 31, 2008. 

24 SEC. 3. CLARIFICATION OF FEDERAL EMPLOYEE BENEFITS. 

25 Section 7905 of title 5, United States Code, is 

26 amended— 


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1 (1) in subsection (a)— 

2 (A) in paragraph (2)(C) by inserting 

3 ‘‘and’’ after the semicolon; 

4 (B) in paragraph (3) by striking ‘‘; and’’ 

5 and inserting a period; and 

6 (C) by striking paragraph (4); and 

7 (2) in subsection (b)(2)(A) by amending sub8 paragraph (A) to read as follows: 

9 ‘‘(A) a qualified transportation fringe as 

10 defined in section 132(f)(1) of the Internal Rev11 enue Code of 1986;’’. 

Æ 


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