I 

111TH CONGRESS 

1ST SESSION H. R. 3271 

To amend the Internal Revenue Code of 1986 to improve commuting and 

transportation options. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 21, 2009 

Mr. BLUMENAUER (for himself, Mr. KIRK, and Mr. MCGOVERN) 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 improve 

commuting and transportation options. 

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; TABLE OF CONTENTS. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Green Routes to Work Act’’. 

6 (b) TABLE OF CONTENTS.—The table of contents for 

7 this Act is as follows: 

Sec. 1. Short title; table of contents. 

Sec. 2. Increased uniform dollar limitation for all types of transportation fringe 

benefits. 


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Sec. 3. Clarification of Federal employee benefits. 

Sec. 4. Eligibility of self-employed individuals to receive transit fringe benefits. 

Sec. 5. Parking cash-out programs. 

Sec. 6. Vanpool investment credit. 

Sec. 7. Refundable employer credit for providing tax-free transit passes to employees. 

Sec. 8. Expenditures to provide bicycle access. 

Sec. 9. Employees may receive transit passes and reimbursement of bicycle 

commuting expenses as excludable fringe benefits for the same 

month. 

Sec. 10. Deduction for expenditures to remove architectural and transportation 

barriers to bicycle access. 

Sec. 11. Credit for teleworking. 

1 SEC. 2. INCREASED UNIFORM DOLLAR LIMITATION FOR 

2 ALL TYPES OF TRANSPORTATION FRINGE 

3 BENEFITS. 

4 (a) IN GENERAL.—Paragraph (2) of section 132(f) 

5 of the Internal Revenue Code of 1986 (relating to limita6 tion on exclusion) is amended— 

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

8 and inserting ‘‘$230’’, and 

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

10 and inserting ‘‘$230’’. 

11 (b) INFLATION ADJUSTMENT CONFORMING AMEND12 MENTS.—Subparagraph (A) of section 132(f)(6) of the In13 ternal Revenue Code of 1986 (relating to inflation adjust14 ment) is amended— 

15 (1) by striking the last sentence, 

16 (2) by striking ‘‘1999’’ and inserting ‘‘2010’’, 

17 and 

18 (3) by striking ‘‘1998’’ and inserting ‘‘2009’’. 


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

2 this section shall apply to taxable years beginning after 

3 December 31, 2009. 

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) qualified transportation fringe as de16 fined in section 132(f)(1) of the Internal Rev17 enue Code of 1986;’’. 

18 SEC. 4. ELIGIBILITY OF SELF-EMPLOYED INDIVIDUALS TO 

19 RECEIVE TRANSIT FRINGE BENEFITS. 

20 (a) IN GENERAL.—Subparagraph (E) of section 

21 132(f)(5) is amended— 

22 (1) by striking ‘‘For purposes of this sub23 section, the term’’ and inserting the following: 

24 ‘‘(i) IN GENERAL.—Except as pro25 vided in clause (ii), the term’’, and 


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1 (2) by adding at the end the following new 

2 clause: 

3 ‘‘(ii) SELF-EMPLOYED INDIVIDUALS ELIGIBLE FOR

4 TRANSIT PASS FRINGE BENEFIT.—For purposes of para5 graph (1)(B), such term includes an individual who is an 

6 employee within the meaning of section 401(c)(1).’’. 

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

8 this section shall apply to taxable years beginning after 

9 December 31, 2009. 

10 SEC. 5. PARKING CASH-OUT PROGRAMS. 

11 (a) IN GENERAL.—Subparagraph (C) of section 

12 132(f)(5) is amended— 

13 (1) by striking ‘‘The term’’ and inserting the 

14 following: 

15 ‘‘(i) IN GENERAL.—The term’’. 

16 (2) by adding at the end of clause (i), as 

17 amended by paragraph (1), the following: ‘‘Such 

18 term shall not include any parking with respect to 

19 any specified employer unless such employer estab20 lishes a parking cash-out program.’’, and 

21 (3) by adding at the end the following new 

22 clauses: 

23 ‘‘(ii) SPECIFIED EMPLOYER.—For 

24 purposes of this subparagraph, the term 


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1 ‘specified employer’ means any employer 

2 who— 

3 ‘‘(I) employs on average 50 or 

4 more employees during the calendar 

5 year, 

6 ‘‘(II) leases the parking facilities 

7 referred to in clause (i), 

8 ‘‘(III) can separately determine 

9 the amount paid per parking space 

10 leased, and 

11 ‘‘(IV) can reduce the number of 

12 parking space leased (on a basis not 

13 less frequently than monthly) without 

14 penalty. 

15 ‘‘(iii) PARKING CASH-OUT PRO16 GRAM.—For purposes of this subpara17 graph, the term ‘parking cash-out pro18 gram’ means a program established by the 

19 employer under which— 

20 ‘‘(I) the employer offers employ21 ees a cash allowance equal to the reg22 ular amount paid by the employer for 

23 parking for a single employee under 

24 clause (i) in lieu of the parking re25 ferred to in clause (i), and 


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1 ‘‘(II) any employee electing the 

2 cash allowance shall certify to the em3 ployer that the employee will comply 

4 with guidelines established by the em5 ployer to avoid neighborhood parking 

6 problems and violation of such guide7 lines are enforced by the employer by 

8 termination of eligibility of such em9 ployee for such cash allowance and 

10 employer sponsored parking.’’. 

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

12 this section shall apply to parking provided during cal13 endar years beginning after December 31, 2009. 

14 SEC. 6. VANPOOL INVESTMENT CREDIT. 

15 (a) IN GENERAL.—Subpart D of part IV of sub16 chapter A of chapter 1 of the Internal Revenue Code of 

17 1986 is amended by adding at the end the following new 

18 section: 

19 ‘‘SEC. 45R. QUALIFYING VANPOOL INVESTMENT CREDIT. 

20 ‘‘(a) GENERAL RULE.—For purposes of section 38, 

21 the qualifying vanpool investment credit for any taxable 

22 year is an amount equal to 10 percent of the basis of a 

23 qualified commuter van placed in service by the taxpayer 

24 during the taxable year. 


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1 ‘‘(b) QUALIFIED COMMUTER VAN.—For purposes of 

2 this section, the term ‘qualified commuter van’ means a 

3 vehicle— 

4 ‘‘(1) the seating capacity of which is at least 8, 

5 but not more than 15, adults (not including the driv6 er), 

7 ‘‘(2) which has a 3-year class life, 

8 ‘‘(3) at least 80 percent of the mileage use of 

9 which can reasonably be expected to be for transpor10 tation described in section 132(f)(1)(A), 

11 ‘‘(4) with respect to which depreciation (or am12 ortization in lieu of depreciation) is allowable, and 

13 ‘‘(5) is originally placed in service by the tax14 payer before January 1, 2013. 

15 ‘‘(c) CONTRACTING FOR SERVICES EXCEPTION.— 

16 ‘‘(1) IN GENERAL.—In the case of an employer 

17 who contracts with an unrelated person for the pro18 vision of transportation described in section 

19 132(f)(1)(A) and who makes an election under this 

20 subsection for a taxable year (in such form and 

21 manner as the Secretary may by regulation pre22 scribe), in lieu of the amount determined under sub23 section (a), the qualifying vanpool investment credit 

24 with respect to the taxpayer for the taxable year 

25 shall be an amount equal to 10 percent of the 


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1 amounts paid or incurred by the employer for the 

2 taxable year pursuant to such contract for the provi3 sion of such transportation. 

4 ‘‘(2) RELATED PERSONS.—All persons treated 

5 as a single employer under subsection (a) or (b) of 

6 section 52 shall be treated as related persons for 

7 purposes of this subsection. 

8 ‘‘(3) TERMINATION.—This subsection shall not 

9 apply to any amounts paid or incurred after Decem10 ber 31, 2012. 

11 ‘‘(d) BASIS REDUCTION.—For purposes of this sub12 title, the basis of any property for which a credit is allow13 able under subsection (a) shall be reduced by the amount 

14 of such credit.’’. 

15 (b) CREDIT TREATED AS PART OF GENERAL BUSI16 NESS CREDIT.—Section 38(b) of such Code is amended 

17 by striking ‘‘plus’’ at the end of paragraph (34), by strik18 ing the period at the end of paragraph (35) and inserting 

19 ‘‘, plus’’, and by adding at the end of following new para20 graph: 

21 ‘‘(36) the qualifying vanpool investment credit 

22 determined under section 45R(a).’’. 

23 (c) CONFORMING AMENDMENT.—Subsection (a) of 

24 section 1016 of such Code is amended by striking ‘‘and’’ 

25 at the end of paragraph (36), by striking the period at 


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1 the end of paragraph (37) and inserting ‘‘, and’’, and by 

2 adding at the end the following new paragraph: 

3 ‘‘(38) to the extent provided in section 45R(e), 

4 in the case of amounts with respect to which a credit 

5 has been allowed under section 45R.’’ 

6 (d) CLERICAL AMENDMENT.—The table of sections 

7 for subpart D of part IV of subchapter A of chapter 1 

8 of such Code is amended by adding at the end the fol9 lowing new item: 

‘‘Sec. 45R. Qualifying vanpool investment credit.’’. 

10 (e) EFFECTIVE DATE.—The amendments made by 

11 this section shall apply to property placed in service, and 

12 amounts paid or incurred, after December 31, 2009. 

13 SEC. 7. REFUNDABLE EMPLOYER CREDIT FOR PROVIDING 

14 TAX-FREE TRANSIT PASSES TO EMPLOYEES. 

15 (a) IN GENERAL.—Subpart C of part IV of sub16 chapter A of chapter 1 of the Internal Revenue Code of 

17 1986 (relating to refundable credits) is amended by insert18 ing after section 36A the following new section: 

19 ‘‘SEC. 36B. EMPLOYERS PROVIDING TAX-FREE TRANSIT 

20 PASSES TO EMPLOYEES. 

21 ‘‘(a) IN GENERAL.—In the case of an employer, there 

22 shall be allowed as a credit against the tax imposed by 

23 this subtitle for the taxable year an amount equal to 50 

24 percent of the amount paid or incurred by the taxpayer 

25 during the taxable year— 


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1 ‘‘(1) for transit passes provided to employees of 

2 such employer, and 

3 ‘‘(2) as cash reimbursements made to such em4 ployees for transit passes purchased by such employ5 ees. 

6 ‘‘(b) LIMITATION TO TAX-FREE TRANSIT PASSES.— 

7 Subsection (a) shall apply to a transit pass (or reimburse8 ment) provided to an employee only to the extent that the 

9 employer reasonably expects that the value of such pass 

10 (or the amount of such reimbursement) is excludable from 

11 such employee’s income under section 132. 

12 ‘‘(c) EXCLUSION OF NONTAXPAYERS.—Subsection 

13 (a) shall not apply to any employer which is exempt from 

14 the tax imposed by this chapter with respect to the activity 

15 in which the employee is performing services for the em16 ployer. 

17 ‘‘(d) DEFINITIONS.—Terms used in this section shall 

18 have the respective meanings given such terms by section 

19 132.’’. 

20 (b) DENIAL OF DOUBLE BENEFIT.—Section 280C of 

21 such Code is amended by adding at the end the following 

22 new subsection: 

23 ‘‘(g) EMPLOYER CREDIT FOR PROVIDING TAX-FREE

24 TRANSIT PASSES TO EMPLOYEES.—No deduction shall be 

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1 able as a deduction) taken into account in determining the 

2 credit under section 36B for the taxable year which is 

3 equal to the amount of the credit allowable for such tax4 able year under section 36B(a).’’. 

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

6 for such subpart C is amended by inserting after the item 

7 relating to section 36A the following new item: 

‘‘36B. Employers providing tax-free transit passes to employees.’’. 

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

9 this section shall apply to transit passes provided after the 

10 date of the enactment of this Act. 

11 SEC. 8. EXPENDITURES TO PROVIDE BICYCLE ACCESS. 

12 (a) IN GENERAL.—Subpart D of part IV of sub13 chapter A of chapter 1 of the Internal Revenue Code of 

14 1986, as amended by this Act, is amended by adding at 

15 the end the following new section: 

16 ‘‘SEC. 45S. EXPENDITURES TO PROVIDE BICYCLE ACCESS. 

17 ‘‘(a) IN GENERAL.—For purposes of section 38, the 

18 amount of the bicycle access credit determined under this 

19 section for any taxable year shall be an amount equal to 

20 50 percent of so much of the eligible bicycle access expend21 itures for the taxable year as exceed $250 but do not ex22 ceed $10,250. 

23 ‘‘(b) DEFINITIONS.—For purposes of this section— 

24 ‘‘(1) ELIGIBLE BICYCLE ACCESS EXPENDI25 TURES.— 


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1 ‘‘(A) IN GENERAL.—The term ‘eligible bi2 cycle access expenditures’ means amounts paid 

3 or incurred for the purpose of improving access, 

4 security, or convenience with respect to bicycle 

5 travel to or from a business of the taxpayer. 

6 ‘‘(B) EXPENDITURES MUST BE REASON7 ABLE.—Amounts paid or incurred for the pur8 poses described in subparagraph (A) shall in9 clude only expenditures which are reasonable 

10 and shall not include expenditures which are 

11 unnecessary to accomplish such purposes. 

12 ‘‘(C) EXPENSES IN CONNECTION WITH

13 NEW CONSTRUCTION NOT ELIGIBLE.—The term 

14 ‘eligible bicycle access expenditures’ shall not 

15 include amounts which are paid or incurred in 

16 connection with any facility first placed in serv17 ice after the date of the enactment of this sec18 tion. 

19 ‘‘(2) ELIGIBLE SMALL BUSINESS.—For pur20 poses of this section, the term ‘eligible small busi21 ness’ shall have the meaning given such term by sec22 tion 44(b). 

23 ‘‘(c) SPECIAL RULES.—Rules similar to the rules of 

24 paragraphs (2), (3), (4), (6), and (7) of section 44(d) shall 

25 apply for purposes of this section. 


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1 ‘‘(d) REGULATIONS.—The Secretary shall prescribe 

2 regulations necessary to carry out the purposes of this sec3 tion.’’. 

4 (b) CONFORMING AMENDMENTS.— 

5 (1) Subsection (b) of section 38 of such Code, 

6 as amended by this Act, is amended by striking 

7 ‘‘plus’’ at the end of paragraph (35), by striking the 

8 period at the end of paragraph (36) and inserting ‘‘, 

9 plus’’, and by adding at the end the following new 

10 paragraph: 

11 ‘‘(37) the bicycle access credit determined 

12 under section 45S(a).’’. 

13 (2) The table of sections for subpart D of part 

14 IV of subchapter A of chapter 1 of such Code is 

15 amended by adding at the end the following new 

16 item: 

‘‘45S. Expenditures to provide bicycle access.’’. 

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

18 this section shall apply to taxable years beginning after 

19 the date of the enactment of this Act. 

20 SEC. 9. EMPLOYEES MAY RECEIVE TRANSIT PASSES AND 

21 REIMBURSEMENT OF BICYCLE COMMUTING 

22 EXPENSES AS EXCLUDABLE FRINGE BENE23 FITS FOR THE SAME MONTH. 

24 (a) IN GENERAL.—Subclause (II) of section 

25 132(f)(5)(F)(iii) of the Internal Revenue Code of 1986 


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1 (defining qualified bicycling month) is amended by strik2 ing ‘‘, (B),’’. 

3 (b) LIMITATION.—Subparagraph (A) of section 

4 132(f)(2) of such Code (relating to limitation on exclu5 sions) is amended by striking ‘‘and (B)’’ and inserting ‘‘, 

6 (B), and (D)’’. 

7 (c) REPEAL OF CONSTRUCTIVE RECEIPT TREAT8 MENT OF BICYCLE COMMUTING REIMBURSEMENTS.— 

9 Paragraph (4) of section 132(f) of such Code is amended 

10 by striking ‘‘(other than a qualified bicycle commuting re11 imbursement)’’. 

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

13 this section shall apply to taxable years beginning after 

14 December 31, 2008. 

15 SEC. 10. DEDUCTION FOR EXPENDITURES TO REMOVE AR16 CHITECTURAL AND TRANSPORTATION BAR17 RIERS TO BICYCLE ACCESS. 

18 (a) IN GENERAL.—Part VI of subchapter B of chap19 ter 1 of the Internal Revenue Code of 1986 is amended 

20 by inserting after section 190 the following new section: 

21 ‘‘SEC. 190A. EXPENDITURES TO REMOVE ARCHITECTURAL 

22 AND TRANSPORTATION BARRIER TO BICYCLE 

23 ACCESS. 

24 ‘‘(a) IN GENERAL.—A taxpayer may elect (at such 

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1 tion prescribe) to treat architectural and transportation 

2 barrier removal expenses of the taxpayer for the taxable 

3 year as expenses which are not chargeable to capital ac4 count. The expenditures so treated shall be allowed as a 

5 deduction. 

6 ‘‘(b) ARCHITECTURAL AND TRANSPORTATION BAR7 RIER REMOVAL EXPENSES.—For purposes of this section, 

8 the term ‘architectural and transportation barrier removal 

9 expenses’ means amounts paid or incurred for the purpose 

10 of making any facility or public transportation vehicle 

11 owned or leased by the taxpayer for use in connection with 

12 his trade or business more secure, accessible to, and con13 venient for use by individuals traveling by bicycle. 

14 ‘‘(c) LIMITATION.—The deduction allowed by sub15 section (a) for any taxable year shall not exceed 

16 $15,000.’’. 

17 (b) CONFORMING AMENDMENTS.— 

18 (1) Paragraph (1) of section 263(a) of such 

19 Code is amended by striking ‘‘or’’ at the end of sub20 paragraph (K), by striking the period at the end of 

21 subparagraph (L) and inserting ‘‘, or’’, and by add22 ing at the end the following new subparagraph: 

23 ‘‘(M) expenditures for which a deduction is 

24 allowed under section 190A.’’. 


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1 (2) Section 1245(a)(2)(C) of such Code is 

2 amended by inserting ‘‘190A,’’ after ‘‘190,’’. 

3 (3) The table of sections for part VI of sub4 chapter B of chapter 1 of such Code is amended by 

5 inserting after the item relating to section 190 the 

6 following new item: 

‘‘Sec. 190A. Expenditures to remove architectural and transportation barrier to 

bicycle access.’’. 

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

8 this section shall apply to taxable years beginning after 

9 the date of the enactment of this Act. 

10 SEC. 11. CREDIT FOR TELEWORKING. 

11 (a) IN GENERAL.—Subpart B of part IV of sub12 chapter A of chapter 1 of the Internal Revenue Code of 

13 1986 (relating to foreign tax credit, etc.) is amended by 

14 adding at the end the following new section: 

15 ‘‘SEC. 30E. TELEWORK CREDIT. 

16 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli17 gible taxpayer, there shall be allowed as a credit against 

18 the tax imposed by this chapter for the taxable year an 

19 amount equal to the qualified teleworking expenses paid 

20 or incurred by the taxpayer during such year. 

21 ‘‘(b) MAXIMUM CREDIT.— 

22 ‘‘(1) PER TELEWORKER LIMITATION.—The 

23 credit allowed by subsection (a) for a taxable year 

24 with respect to qualified teleworking expenses paid 


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1 or incurred by or on behalf of an individual tele2 worker shall not exceed $400. 

3 ‘‘(2) REDUCTION FOR TELEWORKING LESS

4 THAN FULL YEAR.—In the case of an individual who 

5 is in a teleworking arrangement for less than a full 

6 taxable year, the amount referred to paragraph (1) 

7 shall be reduced by an amount which bears the same 

8 ratio to $400 as the number of months in which 

9 such individual is not in a teleworking arrangement 

10 bears to 12. For purposes of the preceding sentence, 

11 an individual shall be treated as being in a tele12 working arrangement for a month if the individual 

13 is subject to such arrangement for any day of such 

14 month. 

15 ‘‘(c) DEFINITIONS.—For purposes of this section— 

16 ‘‘(1) ELIGIBLE TAXPAYER.—The term ‘eligible 

17 taxpayer’ means— 

18 ‘‘(A) in the case of an individual, an indi19 vidual who performs services for an employer 

20 under a teleworking arrangement, or 

21 ‘‘(B) in the case of an employer, an em22 ployer for whom employees perform services 

23 under a teleworking arrangement. 

24 ‘‘(2) TELEWORKING ARRANGEMENT.—The term 

25 ‘teleworking arrangement’ means an arrangement 


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1 under which an employee teleworks for an employer 

2 at least 1 day per week. 

3 ‘‘(3) QUALIFIED TELEWORKING EXPENSES.— 

4 The term ‘qualified teleworking expenses’ means ex5 penses paid or incurred under a teleworking ar6 rangement— 

7 ‘‘(A) for purchase or installation of any 

8 electronic information or telecommunication 

9 equipment which is used to enable an individual 

10 to telework, or 

11 ‘‘(B) for any telecommunications service, 

12 or Internet access (or related services), relating 

13 to the use of such equipment. 

14 ‘‘(4) TELEWORK.—The term ‘telework’ means 

15 to perform work functions, using electronic informa16 tion and communication technologies, thereby reduc17 ing or eliminating the physical commute to and from 

18 the traditional worksite. 

19 ‘‘(d) LIMITATION BASED ON AMOUNT OF TAX.— 

20 ‘‘(1) LIABILITY FOR TAX.—The credit allowable 

21 under subsection (a) for any taxable year shall not 

22 exceed the excess (if any) of— 

23 ‘‘(A) the regular tax for the taxable year, 

24 reduced by the sum of the credits allowable 


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1 under subpart A and the preceding sections of 

2 this subpart, over 

3 ‘‘(B) the tentative minimum tax for the 

4 taxable year. 

5 ‘‘(2) CARRYFORWARD OF UNUSED CREDIT.—If 

6 the amount of the credit allowable under subsection 

7 (a) for any taxable year exceeds the limitation under 

8 paragraph (1) for the taxable year, the excess shall 

9 be carried to the succeeding taxable year and added 

10 to the amount allowable as a credit under subsection 

11 (a) for such succeeding taxable year. 

12 ‘‘(e) SPECIAL RULES.— 

13 ‘‘(1) BASIS REDUCTION.—For purposes of this 

14 subtitle, the basis of any property for which a credit 

15 is allowable under subsection (a) shall be reduced by 

16 the amount of such credit (determined without re17 gard to subsection (d)). 

18 ‘‘(2) RECAPTURE.—The Secretary shall, by reg19 ulations, provide for recapturing the benefit of any 

20 credit allowable under subsection (a) with respect to 

21 any property which ceases to be property eligible for 

22 such credit. 

23 ‘‘(3) PROPERTY USED OUTSIDE UNITED

24 STATES, ETC., NOT QUALIFIED.—No credit shall be 

25 allowed under subsection (a) with respect to any 


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1 property referred to in section 50(b) or with respect 

2 to the portion of the cost of any property taken into 

3 account under section 179. 

4 ‘‘(4) ELECTION NOT TO TAKE CREDIT.—No 

5 credit shall be allowed under subsection (a) for any 

6 expense if the taxpayer elects to have this section 

7 not apply with respect to such expense. 

8 ‘‘(5) DENIAL OF DOUBLE BENEFIT.—No deduc9 tion or credit (other than under this section) shall 

10 be allowed under this chapter with respect to any ex11 pense which is taken into account in determining the 

12 credit under this section. 

13 ‘‘(f) REPORTING REQUIREMENT.— 

14 ‘‘(1) IN GENERAL.—In the case of an eligible 

15 taxpayer who is an employer, no credit shall be al16 lowed under this section for qualified teleworking ex17 penses of the employer with respect to such employ18 er’s employees unless the taxpayer submits to the 

19 Secretary (in such form and manner as the Sec20 retary may prescribe)— 

21 ‘‘(A) the survey described in paragraph 

22 (2), and 

23 ‘‘(B) a detailed description of the tele24 working policies of the employer, including a 

25 description of— 


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1 ‘‘(i) which employees of the employer 

2 are eligible to telework, 

3 ‘‘(ii) any employer goals relating to 

4 teleworking, and any progress with respect 

5 to such goals, and 

6 ‘‘(iii) any materials or resources of the 

7 employer intended to promote or enable 

8 teleworking. 

9 ‘‘(2) CALL FOR TELEWORK DATA SURVEY.— 

10 The Secretary shall, in consultation with the Office 

11 of Personnel Management, establish, make publicly 

12 available to taxpayers, and update as appropriate, a 

13 survey designed to track teleworking trends among 

14 employers allowed credits under this section. 

15 ‘‘(3) REPORT TO CONGRESS.—Not later than 

16 October 15 of each calendar year, the Secretary 

17 shall submit to the Congress, and make publicly 

18 available on the Internet and at the offices of the In19 ternal Revenue Service, a report, which shall include 

20 a summary of the information contained in the sub21 missions under paragraph (1) for taxable years end22 ing in the previous calendar year.’’. 

23 (b) CONFORMING AMENDMENT.—Subsection (a) of 

24 section 1016 of such Code, as amended by this Act, is 

25 amended by striking ‘‘and’’ at the end of paragraph (37), 


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1 by striking the period at the end of paragraph (38) and 

2 inserting ‘‘, and’’, and by adding at the end the following 

3 new paragraph: 

4 ‘‘(39) to the extent provided in section 30E(e), 

5 in the case of amounts with respect to which a credit 

6 has been allowed under section 30E.’’ 

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

8 for subpart B of part IV of subchapter A of chapter 1 

9 of such Code is amended by adding at the end the fol10 lowing new item: 

‘‘Sec. 30E. Telework credit.’’. 

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

12 this section shall apply to amounts paid or incurred after 

13 December 31, 2009. 

Æ 


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