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 Massa-
chusetts, 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 pur-
poses. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Commuter Benefits 
Equity Act of 2007’’. 
SEC. 2. INCREASED UNIFORM DOLLAR LIMITATION FOR 
ALL TYPES OF TRANSPORTATION FRINGE 
BENEFITS. 
(a) IN GENERAL.—Section 132(f)(2) of the Internal 
Revenue Code of 1986 (relating to limitation on exclusion) 
is amended— 
(1) by striking ‘‘$100’’ in subparagraph (A) 
and inserting ‘‘$200’’, and 
(2) by striking ‘‘$175’’ in subparagraph (B) 
and inserting ‘‘$200’’. 
(b) INFLATION ADJUSTMENT CONFORMING AMEND-
MENTS.—Subparagraph (A) of section 132(f)(6) of the In-
ternal Revenue Code of 1986 (relating to inflation adjust-
ment) is amended— 
(1) by striking the last sentence, 
(2) by striking ‘‘1999’’ and inserting ‘‘2008’’, 
and 
(3) by striking ‘‘1998’’ and inserting ‘‘2007’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
SEC. 3. CLARIFICATION OF FEDERAL EMPLOYEE BENEFITS. 
Section 7905 of title 5, United States Code, is 
amended— 
(1) in subsection (a)— 
(A) in paragraph (2)(C) by inserting 
‘‘and’’ after the semicolon; 
(B) in paragraph (3) by striking ‘‘; and’’ 
and inserting a period; and 
(C) by striking paragraph (4); and 
(2) in subsection (b)(2)(A) by amending sub-
paragraph (A) to read as follows: 
‘‘(A) a qualified transportation fringe as 
defined in section 132(f)(1) of the Internal Rev-
enue Code of 1986;’’. 
Æ 
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