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 addi-
tion to the Committee on Oversight and Government Reform, for a period 
to be subsequently determined by the Speaker, in each case for consider-
ation of such provisions as fall within the jurisdiction of the committee 
concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to treat cer-
tain ride-sharing services provided by transportation net-
work companies as excludable transportation fringe bene-
fits, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. FINDINGS. 
Congress finds the following: 
(1) The Washington Metropolitan Area Transit 
Authority (‘‘WMATA’’) provides approximately 2.3 
VerDate Sep 11 2014 
00:28 Jul 08, 2016
Jkt 059200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5647.IH
H5647
SSpencer on DSK4SPTVN1PROD with BILLS
million Metrorail and Metrobus trips per year across 
the National Capital Region to Federal employees, 
commuters, and millions of visitors to the Nation’s 
capital. 
(2) Approximately 40 percent of WMATA peak- 
hour commuters are Federal employees. 
(3) WMATA began building its rail system in 
1969 and currently serves 91 stations and has 117 
miles of track. 
(4) 
The 
Federal 
Transit 
Administration 
(‘‘FTA’’) and the National Transportation Safety 
Board (‘‘NTSB’’) have found significant safety con-
cerns resulting from a backlog of deferred mainte-
nance. 
(5) By closing the system earlier on weekends 
and expanding weekday maintenance, SafeTrack will 
address FTA and NTSB safety recommendations 
and deferred maintenance backlogs. 
(6) The plan includes 15 ‘‘Safety Surges’’ with 
around-the-clock single tracking or segment shut-
downs that will impact rush hour commutes. 
(7) SafeTrack is scheduled to conclude in 
March 2017. 
VerDate Sep 11 2014 
00:28 Jul 08, 2016
Jkt 059200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5647.IH
H5647
SSpencer on DSK4SPTVN1PROD with BILLS
(8) During the course of SafeTrack, WMATA 
is encouraging customers to utilize other commuting 
options, including ride-sharing services. 
(9) The Federal Government, which is nega-
tively affected when its employees cannot easily com-
mute to and from work, has an interest in assisting 
employees with alternate commuting options during 
the course of SafeTrack. 
SEC. 2. RIDE-SHARING SERVICES PROVIDED BY A TRANS-
PORTATION NETWORK COMPANY. 
(a) IN GENERAL.—Paragraph (1) of section 132(f) 
of the Internal Revenue Code of 1986 is amended by add-
ing at the end the following: ‘‘, or through the qualified 
use of services provided by a transportation network com-
pany,’’. 
‘‘(E) Any qualified ride-sharing service 
provided after the date of the enactment of this 
subparagraph and before June 1, 2017.’’. 
(b) QUALIFIED RIDE-SHARING SERVICES.—Para-
graph (5) of section 132(f) of such Code is amended by 
adding at the end the following: 
‘‘(G) QUALIFIED
RIDE-SHARING
SERV-
ICE.— 
‘‘(i) IN GENERAL.—The term ‘quali-
fied ride-sharing service’ means transpor-
VerDate 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
tation provided through a transportation 
network company if— 
‘‘(I) such transportation is in 
connection with travel between the 
employee’s residence and place of em-
ployment, both of which are located 
within the Washington Metropolitan 
Area, 
‘‘(II) the employee is an em-
ployee of a Government agency and 
receives transit benefits from the 
agency, and 
‘‘(III) 
such 
transportation 
is 
through the use of services that utilize 
innovative mobility technologies to 
provide alternatives to driving alone, 
including car-share, bike-share, car-
pool or vanpool, multimodal fare pay-
ment system, app-based mobility pro-
vider, and other innovative projects. 
‘‘(ii) 
WASHINGTON
METROPOLITAN 
AREA.—The term ‘Washington Metropoli-
tan Area’ means the District of Columbia; 
Montgomery, Prince George’s, and Fred-
erick Counties in Maryland; Arlington, 
VerDate Sep 11 2014 
00:28 Jul 08, 2016
Jkt 059200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5647.IH
H5647
SSpencer on DSK4SPTVN1PROD with BILLS
Fairfax, Loudon, and Prince William 
Counties in Virginia; and all cities now or 
hereafter existing in Maryland or Virginia 
within the geographic area bounded by the 
outer boundaries of the combined area of 
said counties.’’. 
(c) LIMITATION ON EXCLUSION.—Paragraph (2) of 
section 132(f) of such Code is amended by striking ‘‘sub-
paragraphs (A) and (B)’’ and inserting ‘‘subparagraphs 
(A), (B), and (D)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to payments made after the date 
of the enactment of this Act. 
SEC. 3. TRANSIT BENEFITS FOR SERVICES OF TRANSPOR-
TATION NETWORK COMPANIES. 
(a) IN GENERAL.—During the period beginning on 
the date of enactment of this Act and ending on June 1, 
2017, or a date determined under subsection (d), which-
ever is earlier, the head of any agency that has a program, 
including any program established under section 7905 of 
title 5, United States Code, or Executive Order 13150 
(April 21, 2000; 65 Fed. Reg. 24613), to provide transit 
benefits to employees of the agency shall provide transit 
benefits to employees who use the services of transpor-
tation network companies within the Washington Metro-
VerDate 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
politan Area in the same manner as such head provides 
transit benefits to employees who use public transpor-
tation services within the Washington Metropolitan Area. 
(b) REQUIREMENTS.— 
(1) ELECTION.—An employee may receive 
transportation network companies benefits under 
this section only if the employee agrees in writing 
not to accept any other transit benefit, including any 
parking benefit, offered by the applicable agency 
head while receiving such transportation network 
companies benefits. 
(2) LIMIT.—The amount of the transit benefit 
provided to an employee under this section during 
any month for the use of the services of transpor-
tation network companies may not exceed the 
amount of the transit benefit that would have been 
provided to the employee during the month for the 
use of public transportation services. 
(c) DEFINITIONS.—In this section— 
(1) the term ‘‘transportation network company’’ 
means a corporation, limited liability company, part-
nership, sole proprietor, or any other entity that uti-
lizes innovative mobility technologies to provide al-
ternatives to driving alone, including car-share, bike- 
share, carpool or vanpool, multimodal fare payment 
VerDate Sep 11 2014 
00:28 Jul 08, 2016
Jkt 059200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5647.IH
H5647
SSpencer on DSK4SPTVN1PROD with BILLS
system, app-based mobility providers, and other in-
novative projects; and 
(2) the term ‘‘Washington Metropolitan Area’’ 
means the District of Columbia; Montgomery, Prince 
George’s, and Frederick Counties in Maryland; Ar-
lington, Fairfax, Loudon, and Prince William Coun-
ties in Virginia; and all cities now or hereafter exist-
ing in Maryland or Virginia within the geographic 
area bounded by the outer boundaries of the com-
bined area of said counties. 
(d) EARLY COMPLETION
OF SAFETRACK.—If the 
program conducted by the Washington Metropolitan Area 
Transit Authority (commonly referred to as ‘‘SafeTrack’’) 
is completed on a date before June 1, 2017, an agency 
head shall, beginning on such date, discontinue the provi-
sion of transit benefits for the use of transportation net-
work companies under this section. 
Æ 
VerDate Sep 11 2014 
00:28 Jul 08, 2016
Jkt 059200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H5647.IH
H5647
SSpencer on DSK4SPTVN1PROD with BILLS