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 jurisdic-
tion of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to improve 
commuting and transportation options. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 
(a) SHORT TITLE.—This Act may be cited as the 
‘‘Green Routes to Work Act’’. 
(b) TABLE OF CONTENTS.—The table of contents for 
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 em-
ployees. 
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. 
SEC. 2. INCREASED UNIFORM DOLLAR LIMITATION FOR 
ALL TYPES OF TRANSPORTATION FRINGE 
BENEFITS. 
(a) IN GENERAL.—Paragraph (2) of section 132(f) 
of the Internal Revenue Code of 1986 (relating to limita-
tion 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 ‘‘2010’’, 
and 
(3) by striking ‘‘1998’’ and inserting ‘‘2009’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
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) qualified transportation fringe as de-
fined in section 132(f)(1) of the Internal Rev-
enue Code of 1986;’’. 
SEC. 4. ELIGIBILITY OF SELF-EMPLOYED INDIVIDUALS TO 
RECEIVE TRANSIT FRINGE BENEFITS. 
(a) IN GENERAL.—Subparagraph (E) of section 
132(f)(5) is amended— 
(1) by striking ‘‘For purposes of this sub-
section, the term’’ and inserting the following: 
‘‘(i) IN
GENERAL.—Except as pro-
vided in clause (ii), the term’’, and 
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(2) by adding at the end the following new 
clause: 
‘‘(ii) SELF-EMPLOYED INDIVIDUALS ELIGIBLE FOR 
TRANSIT PASS FRINGE BENEFIT.—For purposes of para-
graph (1)(B), such term includes an individual who is an 
employee within the meaning of section 401(c)(1).’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2009. 
SEC. 5. PARKING CASH-OUT PROGRAMS. 
(a) IN GENERAL.—Subparagraph (C) of section 
132(f)(5) is amended— 
(1) by striking ‘‘The term’’ and inserting the 
following: 
‘‘(i) IN GENERAL.—The term’’. 
(2) by adding at the end of clause (i), as 
amended by paragraph (1), the following: ‘‘Such 
term shall not include any parking with respect to 
any specified employer unless such employer estab-
lishes a parking cash-out program.’’, and 
(3) by adding at the end the following new 
clauses: 
‘‘(ii) 
SPECIFIED
EMPLOYER.—For 
purposes of this subparagraph, the term 
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‘specified employer’ means any employer 
who— 
‘‘(I) employs on average 50 or 
more employees during the calendar 
year, 
‘‘(II) leases the parking facilities 
referred to in clause (i), 
‘‘(III) can separately determine 
the amount paid per parking space 
leased, and 
‘‘(IV) can reduce the number of 
parking space leased (on a basis not 
less frequently than monthly) without 
penalty. 
‘‘(iii) 
PARKING
CASH-OUT
PRO-
GRAM.—For purposes of this subpara-
graph, the term ‘parking cash-out pro-
gram’ means a program established by the 
employer under which— 
‘‘(I) the employer offers employ-
ees a cash allowance equal to the reg-
ular amount paid by the employer for 
parking for a single employee under 
clause (i) in lieu of the parking re-
ferred to in clause (i), and 
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‘‘(II) any employee electing the 
cash allowance shall certify to the em-
ployer that the employee will comply 
with guidelines established by the em-
ployer to avoid neighborhood parking 
problems and violation of such guide-
lines are enforced by the employer by 
termination of eligibility of such em-
ployee for such cash allowance and 
employer sponsored parking.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to parking provided during cal-
endar years beginning after December 31, 2009. 
SEC. 6. VANPOOL INVESTMENT CREDIT. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45R. QUALIFYING VANPOOL INVESTMENT CREDIT. 
‘‘(a) GENERAL RULE.—For purposes of section 38, 
the qualifying vanpool investment credit for any taxable 
year is an amount equal to 10 percent of the basis of a 
qualified commuter van placed in service by the taxpayer 
during the taxable year. 
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‘‘(b) QUALIFIED COMMUTER VAN.—For purposes of 
this section, the term ‘qualified commuter van’ means a 
vehicle— 
‘‘(1) the seating capacity of which is at least 8, 
but not more than 15, adults (not including the driv-
er), 
‘‘(2) which has a 3-year class life, 
‘‘(3) at least 80 percent of the mileage use of 
which can reasonably be expected to be for transpor-
tation described in section 132(f)(1)(A), 
‘‘(4) with respect to which depreciation (or am-
ortization in lieu of depreciation) is allowable, and 
‘‘(5) is originally placed in service by the tax-
payer before January 1, 2013. 
‘‘(c) CONTRACTING FOR SERVICES EXCEPTION.— 
‘‘(1) IN GENERAL.—In the case of an employer 
who contracts with an unrelated person for the pro-
vision 
of 
transportation 
described 
in 
section 
132(f)(1)(A) and who makes an election under this 
subsection for a taxable year (in such form and 
manner as the Secretary may by regulation pre-
scribe), in lieu of the amount determined under sub-
section (a), the qualifying vanpool investment credit 
with respect to the taxpayer for the taxable year 
shall be an amount equal to 10 percent of the 
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amounts paid or incurred by the employer for the 
taxable year pursuant to such contract for the provi-
sion of such transportation. 
‘‘(2) RELATED PERSONS.—All persons treated 
as a single employer under subsection (a) or (b) of 
section 52 shall be treated as related persons for 
purposes of this subsection. 
‘‘(3) TERMINATION.—This subsection shall not 
apply to any amounts paid or incurred after Decem-
ber 31, 2012. 
‘‘(d) BASIS REDUCTION.—For purposes of this sub-
title, the basis of any property for which a credit is allow-
able under subsection (a) shall be reduced by the amount 
of such credit.’’. 
(b) CREDIT TREATED AS PART OF GENERAL BUSI-
NESS CREDIT.—Section 38(b) of such Code is amended 
by striking ‘‘plus’’ at the end of paragraph (34), by strik-
ing the period at the end of paragraph (35) and inserting 
‘‘, plus’’, and by adding at the end of following new para-
graph: 
‘‘(36) the qualifying vanpool investment credit 
determined under section 45R(a).’’. 
(c) CONFORMING AMENDMENT.—Subsection (a) of 
section 1016 of such Code is amended by striking ‘‘and’’ 
at the end of paragraph (36), by striking the period at 
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the end of paragraph (37) and inserting ‘‘, and’’, and by 
adding at the end the following new paragraph: 
‘‘(38) to the extent provided in section 45R(e), 
in the case of amounts with respect to which a credit 
has been allowed under section 45R.’’ 
(d) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45R. Qualifying vanpool investment credit.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service, and 
amounts paid or incurred, after December 31, 2009. 
SEC. 7. REFUNDABLE EMPLOYER CREDIT FOR PROVIDING 
TAX-FREE TRANSIT PASSES TO EMPLOYEES. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to refundable credits) is amended by insert-
ing after section 36A the following new section: 
‘‘SEC. 36B. EMPLOYERS PROVIDING TAX-FREE TRANSIT 
PASSES TO EMPLOYEES. 
‘‘(a) IN GENERAL.—In the case of an employer, there 
shall be allowed as a credit against the tax imposed by 
this subtitle for the taxable year an amount equal to 50 
percent of the amount paid or incurred by the taxpayer 
during the taxable year— 
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‘‘(1) for transit passes provided to employees of 
such employer, and 
‘‘(2) as cash reimbursements made to such em-
ployees for transit passes purchased by such employ-
ees. 
‘‘(b) LIMITATION TO TAX-FREE TRANSIT PASSES.— 
Subsection (a) shall apply to a transit pass (or reimburse-
ment) provided to an employee only to the extent that the 
employer reasonably expects that the value of such pass 
(or the amount of such reimbursement) is excludable from 
such employee’s income under section 132. 
‘‘(c) EXCLUSION
OF NONTAXPAYERS.—Subsection 
(a) shall not apply to any employer which is exempt from 
the tax imposed by this chapter with respect to the activity 
in which the employee is performing services for the em-
ployer. 
‘‘(d) DEFINITIONS.—Terms used in this section shall 
have the respective meanings given such terms by section 
132.’’. 
(b) DENIAL OF DOUBLE BENEFIT.—Section 280C of 
such Code is amended by adding at the end the following 
new subsection: 
‘‘(g) EMPLOYER CREDIT FOR PROVIDING TAX-FREE 
TRANSIT PASSES TO EMPLOYEES.—No deduction shall be 
allowed for that portion of the expenses (otherwise allow-
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able as a deduction) taken into account in determining the 
credit under section 36B for the taxable year which is 
equal to the amount of the credit allowable for such tax-
able year under section 36B(a).’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for such subpart C is amended by inserting after the item 
relating to section 36A the following new item: 
‘‘36B. Employers providing tax-free transit passes to employees.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to transit passes provided after the 
date of the enactment of this Act. 
SEC. 8. EXPENDITURES TO PROVIDE BICYCLE ACCESS. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986, as amended by this Act, is amended by adding at 
the end the following new section: 
‘‘SEC. 45S. EXPENDITURES TO PROVIDE BICYCLE ACCESS. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
amount of the bicycle access credit determined under this 
section for any taxable year shall be an amount equal to 
50 percent of so much of the eligible bicycle access expend-
itures for the taxable year as exceed $250 but do not ex-
ceed $10,250. 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE
BICYCLE
ACCESS
EXPENDI-
TURES.— 
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‘‘(A) IN GENERAL.—The term ‘eligible bi-
cycle access expenditures’ means amounts paid 
or incurred for the purpose of improving access, 
security, or convenience with respect to bicycle 
travel to or from a business of the taxpayer. 
‘‘(B) EXPENDITURES
MUST
BE
REASON-
ABLE.—Amounts paid or incurred for the pur-
poses described in subparagraph (A) shall in-
clude only expenditures which are reasonable 
and shall not include expenditures which are 
unnecessary to accomplish such purposes. 
‘‘(C) EXPENSES
IN
CONNECTION
WITH 
NEW CONSTRUCTION NOT ELIGIBLE.—The term 
‘eligible bicycle access expenditures’ shall not 
include amounts which are paid or incurred in 
connection with any facility first placed in serv-
ice after the date of the enactment of this sec-
tion. 
‘‘(2) ELIGIBLE
SMALL
BUSINESS.—For pur-
poses of this section, the term ‘eligible small busi-
ness’ shall have the meaning given such term by sec-
tion 44(b). 
‘‘(c) SPECIAL RULES.—Rules similar to the rules of 
paragraphs (2), (3), (4), (6), and (7) of section 44(d) shall 
apply for purposes of this section. 
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‘‘(d) REGULATIONS.—The Secretary shall prescribe 
regulations necessary to carry out the purposes of this sec-
tion.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Subsection (b) of section 38 of such Code, 
as amended by this Act, is amended by striking 
‘‘plus’’ at the end of paragraph (35), by striking the 
period at the end of paragraph (36) and inserting ‘‘, 
plus’’, and by adding at the end the following new 
paragraph: 
‘‘(37) the bicycle access credit determined 
under section 45S(a).’’. 
(2) The table of sections for subpart D of part 
IV of subchapter A of chapter 1 of such Code is 
amended by adding at the end the following new 
item: 
‘‘45S. Expenditures to provide bicycle access.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 9. EMPLOYEES MAY RECEIVE TRANSIT PASSES AND 
REIMBURSEMENT OF BICYCLE COMMUTING 
EXPENSES AS EXCLUDABLE FRINGE BENE-
FITS FOR THE SAME MONTH. 
(a) 
IN
GENERAL.—Subclause 
(II) 
of 
section 
132(f)(5)(F)(iii) of the Internal Revenue Code of 1986 
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(defining qualified bicycling month) is amended by strik-
ing ‘‘, (B),’’. 
(b) LIMITATION.—Subparagraph (A) of section 
132(f)(2) of such Code (relating to limitation on exclu-
sions) is amended by striking ‘‘and (B)’’ and inserting ‘‘, 
(B), and (D)’’. 
(c) REPEAL
OF CONSTRUCTIVE RECEIPT TREAT-
MENT
OF BICYCLE COMMUTING REIMBURSEMENTS.— 
Paragraph (4) of section 132(f) of such Code is amended 
by striking ‘‘(other than a qualified bicycle commuting re-
imbursement)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2008. 
SEC. 10. DEDUCTION FOR EXPENDITURES TO REMOVE AR-
CHITECTURAL AND TRANSPORTATION BAR-
RIERS TO BICYCLE ACCESS. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 190 the following new section: 
‘‘SEC. 190A. EXPENDITURES TO REMOVE ARCHITECTURAL 
AND TRANSPORTATION BARRIER TO BICYCLE 
ACCESS. 
‘‘(a) IN GENERAL.—A taxpayer may elect (at such 
time and in such manner as the Secretary shall by regula-
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tion prescribe) to treat architectural and transportation 
barrier removal expenses of the taxpayer for the taxable 
year as expenses which are not chargeable to capital ac-
count. The expenditures so treated shall be allowed as a 
deduction. 
‘‘(b) ARCHITECTURAL AND TRANSPORTATION BAR-
RIER REMOVAL EXPENSES.—For purposes of this section, 
the term ‘architectural and transportation barrier removal 
expenses’ means amounts paid or incurred for the purpose 
of making any facility or public transportation vehicle 
owned or leased by the taxpayer for use in connection with 
his trade or business more secure, accessible to, and con-
venient for use by individuals traveling by bicycle. 
‘‘(c) LIMITATION.—The deduction allowed by sub-
section (a) for any taxable year shall not exceed 
$15,000.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Paragraph (1) of section 263(a) of such 
Code is amended by striking ‘‘or’’ at the end of sub-
paragraph (K), by striking the period at the end of 
subparagraph (L) and inserting ‘‘, or’’, and by add-
ing at the end the following new subparagraph: 
‘‘(M) expenditures for which a deduction is 
allowed under section 190A.’’. 
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(2) Section 1245(a)(2)(C) of such Code is 
amended by inserting ‘‘190A,’’ after ‘‘190,’’. 
(3) The table of sections for part VI of sub-
chapter B of chapter 1 of such Code is amended by 
inserting after the item relating to section 190 the 
following new item: 
‘‘Sec. 190A. Expenditures to remove architectural and transportation barrier to 
bicycle access.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 11. CREDIT FOR TELEWORKING. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 (relating to foreign tax credit, etc.) is amended by 
adding at the end the following new section: 
‘‘SEC. 30E. TELEWORK CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible taxpayer, there shall be allowed as a credit against 
the tax imposed by this chapter for the taxable year an 
amount equal to the qualified teleworking expenses paid 
or incurred by the taxpayer during such year. 
‘‘(b) MAXIMUM CREDIT.— 
‘‘(1) PER
TELEWORKER
LIMITATION.—The 
credit allowed by subsection (a) for a taxable year 
with respect to qualified teleworking expenses paid 
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or incurred by or on behalf of an individual tele-
worker shall not exceed $400. 
‘‘(2) REDUCTION
FOR
TELEWORKING
LESS 
THAN FULL YEAR.—In the case of an individual who 
is in a teleworking arrangement for less than a full 
taxable year, the amount referred to paragraph (1) 
shall be reduced by an amount which bears the same 
ratio to $400 as the number of months in which 
such individual is not in a teleworking arrangement 
bears to 12. For purposes of the preceding sentence, 
an individual shall be treated as being in a tele-
working arrangement for a month if the individual 
is subject to such arrangement for any day of such 
month. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE TAXPAYER.—The term ‘eligible 
taxpayer’ means— 
‘‘(A) in the case of an individual, an indi-
vidual who performs services for an employer 
under a teleworking arrangement, or 
‘‘(B) in the case of an employer, an em-
ployer for whom employees perform services 
under a teleworking arrangement. 
‘‘(2) TELEWORKING ARRANGEMENT.—The term 
‘teleworking arrangement’ means an arrangement 
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under which an employee teleworks for an employer 
at least 1 day per week. 
‘‘(3) QUALIFIED
TELEWORKING
EXPENSES.— 
The term ‘qualified teleworking expenses’ means ex-
penses paid or incurred under a teleworking ar-
rangement— 
‘‘(A) for purchase or installation of any 
electronic information or telecommunication 
equipment which is used to enable an individual 
to telework, or 
‘‘(B) for any telecommunications service, 
or Internet access (or related services), relating 
to the use of such equipment. 
‘‘(4) TELEWORK.—The term ‘telework’ means 
to perform work functions, using electronic informa-
tion and communication technologies, thereby reduc-
ing or eliminating the physical commute to and from 
the traditional worksite. 
‘‘(d) LIMITATION BASED ON AMOUNT OF TAX.— 
‘‘(1) LIABILITY FOR TAX.—The credit allowable 
under subsection (a) for any taxable year shall not 
exceed the excess (if any) of— 
‘‘(A) the regular tax for the taxable year, 
reduced by the sum of the credits allowable 
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under subpart A and the preceding sections of 
this subpart, over 
‘‘(B) the tentative minimum tax for the 
taxable year. 
‘‘(2) CARRYFORWARD OF UNUSED CREDIT.—If 
the amount of the credit allowable under subsection 
(a) for any taxable year exceeds the limitation under 
paragraph (1) for the taxable year, the excess shall 
be carried to the succeeding taxable year and added 
to the amount allowable as a credit under subsection 
(a) for such succeeding taxable year. 
‘‘(e) SPECIAL RULES.— 
‘‘(1) BASIS REDUCTION.—For purposes of this 
subtitle, the basis of any property for which a credit 
is allowable under subsection (a) shall be reduced by 
the amount of such credit (determined without re-
gard to subsection (d)). 
‘‘(2) RECAPTURE.—The Secretary shall, by reg-
ulations, provide for recapturing the benefit of any 
credit allowable under subsection (a) with respect to 
any property which ceases to be property eligible for 
such credit. 
‘‘(3) 
PROPERTY
USED
OUTSIDE
UNITED 
STATES, ETC., NOT QUALIFIED.—No credit shall be 
allowed under subsection (a) with respect to any 
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property referred to in section 50(b) or with respect 
to the portion of the cost of any property taken into 
account under section 179. 
‘‘(4) ELECTION
NOT
TO
TAKE
CREDIT.—No 
credit shall be allowed under subsection (a) for any 
expense if the taxpayer elects to have this section 
not apply with respect to such expense. 
‘‘(5) DENIAL OF DOUBLE BENEFIT.—No deduc-
tion or credit (other than under this section) shall 
be allowed under this chapter with respect to any ex-
pense which is taken into account in determining the 
credit under this section. 
‘‘(f) REPORTING REQUIREMENT.— 
‘‘(1) IN GENERAL.—In the case of an eligible 
taxpayer who is an employer, no credit shall be al-
lowed under this section for qualified teleworking ex-
penses of the employer with respect to such employ-
er’s employees unless the taxpayer submits to the 
Secretary (in such form and manner as the Sec-
retary may prescribe)— 
‘‘(A) the survey described in paragraph 
(2), and 
‘‘(B) a detailed description of the tele-
working policies of the employer, including a 
description of— 
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‘‘(i) which employees of the employer 
are eligible to telework, 
‘‘(ii) any employer goals relating to 
teleworking, and any progress with respect 
to such goals, and 
‘‘(iii) any materials or resources of the 
employer intended to promote or enable 
teleworking. 
‘‘(2) CALL
FOR
TELEWORK
DATA
SURVEY.— 
The Secretary shall, in consultation with the Office 
of Personnel Management, establish, make publicly 
available to taxpayers, and update as appropriate, a 
survey designed to track teleworking trends among 
employers allowed credits under this section. 
‘‘(3) REPORT TO CONGRESS.—Not later than 
October 15 of each calendar year, the Secretary 
shall submit to the Congress, and make publicly 
available on the Internet and at the offices of the In-
ternal Revenue Service, a report, which shall include 
a summary of the information contained in the sub-
missions under paragraph (1) for taxable years end-
ing in the previous calendar year.’’. 
(b) CONFORMING AMENDMENT.—Subsection (a) of 
section 1016 of such Code, as amended by this Act, is 
amended by striking ‘‘and’’ at the end of paragraph (37), 
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by striking the period at the end of paragraph (38) and 
inserting ‘‘, and’’, and by adding at the end the following 
new paragraph: 
‘‘(39) to the extent provided in section 30E(e), 
in the case of amounts with respect to which a credit 
has been allowed under section 30E.’’ 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 30E. Telework credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred after 
December 31, 2009. 
Æ 
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