I 
114TH CONGRESS 
2D SESSION 
H. R. 6422 
To amend the Internal Revenue Code of 1986 to treat qualified alternative 
commuter programs as an excludable qualified transportation fringe benefit. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 1, 2016 
Mr. ROSKAM (for himself and Mr. BLUMENAUER) introduced the following 
bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to treat quali-
fied alternative commuter programs as an excludable 
qualified transportation fringe benefit. 
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 Access Re-
form Act’’. 
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SEC. 2. QUALIFIED ALTERNATIVE COMMUTER PROGRAMS 
TREATED AS AN EXCLUDABLE QUALIFIED 
TRANSPORTATION FRINGE BENEFIT. 
(a) IN GENERAL.—Section 132(f)(1) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following: 
‘‘(E) Any transportation provided pursuant 
to a qualified alternative commuter program of 
the employer.’’. 
(b) APPLICATION OF DOLLAR LIMITATION.—Section 
132(f)(2)(B) of such Code is amended by striking ‘‘quali-
fied parking’’ and inserting ‘‘the aggregate of the benefits 
described in subparagraphs (C) and (E) of paragraph 
(1)’’. 
(c) QUALIFIED
ALTERNATIVE
COMMUTER
PRO-
GRAM.—Section 132(f)(5) of such Code is amended by 
adding at the end the following: 
‘‘(G) QUALIFIED ALTERNATIVE COMMUTER 
PROGRAM.— 
‘‘(i) IN GENERAL.—The term ‘quali-
fied alternative commuter program’ means, 
with respect to any employer, a program of 
such employer pursuant to which the em-
ployer or the program provides reimburse-
ment to the employee for the cost of quali-
fied ride-share commuting transportation 
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for the employee between the employee’s 
residence, place of employment, or mass 
transit facility. 
‘‘(ii) QUALIFIED
RIDE-SHARE
COM-
MUTING
TRANSPORTATION.—The 
term 
‘qualified ride-share commuting transpor-
tation’ means transportation in a com-
muter vehicle provided by a transportation 
network company if such transportation— 
‘‘(I) is designed to provide service 
to multiple passengers with fully or 
partially overlapping journeys, and 
‘‘(II) the fare for each passenger 
for such transportation is determined 
at the beginning of the trip and such 
fare is based upon such transportation 
having multiple riders. 
‘‘(iii) 
TRANSPORTATION
NETWORK 
COMPANY.—The term ‘transportation net-
work company’ means a corporation, part-
nership, sole proprietorship, or other entity 
that uses a digital network to connect rid-
ers to drivers affiliated with the entity in 
order for a driver to provide transportation 
services to a rider. 
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‘‘(iv) 
COMMUTER
VEHICLE.—The 
term ‘commuter vehicle’ means a vehicle 
the seating capacity (not including the 
driver) of which is at least 4 and not more 
than 6. 
‘‘(v) RECORDS
REQUIREMENT.—The 
term ‘qualified alternative commuter pro-
gram’ shall not include any program unless 
the employer (or designee or contractor) 
maintains records regarding the fare, date, 
time, and location with respect to each 
trip. 
‘‘(vi) 
TREATMENT
OF
PARTIAL 
TRIPS.—Transportation for a portion of 
the distance between an employee’s resi-
dence, place of employment, or mass tran-
sit facility shall not fail to treated as de-
scribed in clause (i) if such transportation 
is part of a trip between such employee’s 
residence, place of employment, or mass 
transit facility and such transportation ei-
ther begins or ends near such employee’s 
residence, place of employment, or mass 
transit facility. 
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‘‘(vii) EXPENSES MUST BE REASON-
ABLE.—A reimbursement for any cost 
shall not be taken into account under 
clause (i) unless the amount of such cost 
is reasonable with respect to the transpor-
tation provided.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after the sev-
enth month which begins after the date of the enactment 
of this Act. 
Æ 
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