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 pur-
poses. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 4, 2009 
Mr. MCGOVERN (for himself, Ms. LEE of California, Mr. HINCHEY, Mr. NAD-
LER 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) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means, and in addition to the Committee on Oversight and Govern-
ment Reform, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to equalize 
the exclusion from gross income of parking and transpor-
tation fringe benefits and to provide for a common cost- 
of-living adjustment, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Commuter Benefits 
Equity Act of 2009’’. 
SEC. 2. 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 ‘‘$230’’, and 
(2) by striking ‘‘$175’’ in subparagraph (B) 
and inserting ‘‘$230’’. 
(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 ‘‘2009’’, 
and 
(3) by striking ‘‘1998’’ and inserting ‘‘2008’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
SEC. 3. CLARIFICATION OF FEDERAL EMPLOYEE BENEFITS. 
Section 7905 of title 5, United States Code, is 
amended— 
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(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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