I 

110TH CONGRESS 

1ST SESSION H. R. 1475 

To amend the Internal Revenue Code of 1986 to increase and equalize 

the exclusion from gross income for parking and transportation fringe 

benefits and to provide for a common cost-of-living adjustment, and 

for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 12, 2007 

Mr. MCGOVERN (for himself, Mrs. MCCARTHY of New York, Ms. WATSON, 

Mr. SERRANO, Mr. MORAN of Virginia, Mr. FOSSELLA, Mr. CAPUANO, 

Mr. HINCHEY, Mr. ISRAEL, Mr. VAN HOLLEN, Mrs. TAUSCHER, Ms. 

DELAURO, Mr. SHAYS, Ms. KILPATRICK, Ms. SCHWARTZ, Mr. FARR, Mr. 

FRANK of Massachusetts, Ms. EDDIE BERNICE JOHNSON of Texas, Ms. 

MATSUI, Mr. MCHUGH, Mr. MCDERMOTT, Mrs. MALONEY of New York, 

Mr. HASTINGS of Florida, Mr. HONDA, Mr. WYNN, Mr. NEAL of Massachusetts, Mr. ENGEL, Mr. DELAHUNT, Mr. KUCINICH, Mr. PALLONE, 

Mr. GONZALEZ, Mr. ABERCROMBIE, Mrs. LOWEY, Mr. HOLT, Mr. 

WEINER, Mr. LYNCH, Mr. MEEHAN, Mr. TIERNEY, Mr. OLVER, Mr. 

MARKEY, Mr. SCHIFF, Mr. PATRICK J. MURPHY of Pennsylvania, Ms. 

SHEA-PORTER, Ms. DEGETTE, and Mr. BLUMENAUER) 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 increase 

and equalize the exclusion from gross income for parking 

and transportation fringe benefits and to provide for 

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


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2 

•HR 1475 IH

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 Benefits 

5 Equity Act of 2007’’. 

6 SEC. 2. INCREASED UNIFORM DOLLAR LIMITATION FOR 

7 ALL TYPES OF TRANSPORTATION FRINGE 

8 BENEFITS. 

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

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

11 is amended— 

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

13 and inserting ‘‘$200’’, and 

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

15 and inserting ‘‘$200’’. 

16 (b) INFLATION ADJUSTMENT CONFORMING AMEND17 MENTS.—Subparagraph (A) of section 132(f)(6) of the In18 ternal Revenue Code of 1986 (relating to inflation adjust19 ment) is amended— 

20 (1) by striking the last sentence, 

21 (2) by striking ‘‘1999’’ and inserting ‘‘2008’’, 

22 and 

23 (3) by striking ‘‘1998’’ and inserting ‘‘2007’’. 


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3 

•HR 1475 IH

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

2 this section shall apply to taxable years beginning after 

3 December 31, 2006. 

4 SEC. 3. CLARIFICATION OF FEDERAL EMPLOYEE BENEFITS. 

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

6 amended— 

7 (1) in subsection (a)— 

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

9 ‘‘and’’ after the semicolon; 

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

11 and inserting a period; and 

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

13 (2) in subsection (b)(2)(A) by amending sub14 paragraph (A) to read as follows: 

15 ‘‘(A) a qualified transportation fringe as 

16 defined in section 132(f)(1) of the Internal Rev17 enue Code of 1986;’’. 

Æ 


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