I 
114TH CONGRESS 
1ST SESSION 
H. R. 990 
To amend the Internal Revenue Code of 1986 to modify the exclusion for 
transportation benefits. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 13, 2015 
Mr. KING of New York (for himself, Mr. BLUMENAUER, Mr. MCGOVERN, Mr. 
SEAN PATRICK MALONEY of New York, Mr. HULTGREN, Mr. DOLD, Mr. 
LANCE, and Mr. LIPINSKI) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to modify 
the exclusion for transportation benefits. 
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 Parity Act 
of 2015’’. 
SEC. 2. QUALIFIED TRANSPORTATION FRINGE. 
(a) IN GENERAL.—Subsection (f) of section 132 of 
the Internal Revenue Code of 1986 is amended to read 
as follows: 
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‘‘(3) CASH
REIMBURSEMENTS.—For purposes 
of this subsection, the term ‘qualified transportation 
fringe’ includes a cash reimbursement by an em-
ployer to an employee for a benefit described in 
paragraph (1). The preceding sentence shall apply to 
a cash reimbursement for any transit pass only if a 
voucher or similar item which may be exchanged 
only for a transit pass is not readily available for di-
rect distribution by the employer to the employee. 
‘‘(4) NO CONSTRUCTIVE RECEIPT.—No amount 
shall be included in the gross income of an employee 
solely because the employee may choose between any 
qualified transportation fringe and compensation 
which would otherwise be includible in gross income 
of such employee. 
‘‘(5) DEFINITIONS.—For purposes of this sub-
section— 
‘‘(A) TRANSIT
PASS.—The term ‘transit 
pass’ means any pass, token, farecard, voucher, 
or similar item entitling a person to transpor-
tation (or transportation at a reduced price) if 
such transportation is— 
‘‘(i) on mass transit facilities (whether 
or not publicly owned), or 
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‘‘(ii) provided by any person in the 
business of transporting persons for com-
pensation or hire if such transportation is 
provided in a vehicle meeting the require-
ments of subparagraph (B)(i). 
‘‘(B) COMMUTER
HIGHWAY
VEHICLE.— 
The term ‘commuter highway vehicle’ means 
any highway vehicle— 
‘‘(i) the seating capacity of which is at 
least 6 adults (not including the driver), 
and 
‘‘(ii) at least 80 percent of the mileage 
use of which can reasonably be expected to 
be— 
‘‘(I) for purposes of transporting 
employees in connection with travel 
between their residences and their 
place of employment, and 
‘‘(II) on trips during which the 
number of employees transported for 
such purposes is at least 1⁄2 of the 
adult seating capacity of such vehicle 
(not including the driver). 
‘‘(C) QUALIFIED
PARKING.—The term 
‘qualified parking’ means parking provided to 
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an employee on or near the business premises 
of the employer or on or near a location from 
which the employee commutes to work by trans-
portation described in subparagraph (A), in a 
commuter highway vehicle, or by carpool. Such 
term shall not include any parking on or near 
property used by the employee for residential 
purposes. 
‘‘(D) TRANSPORTATION PROVIDED BY EM-
PLOYER.—Transportation referred to in para-
graph (1)(A) shall be considered to be provided 
by an employer if such transportation is fur-
nished in a commuter highway vehicle operated 
by or for the employer. 
‘‘(E) EMPLOYEE.—For purposes of this 
subsection, the term ‘employee’ includes an in-
dividual who is an employee within the meaning 
of section 401(c)(1). 
‘‘(F) QUALIFIED BICYCLE COMMUTING RE-
IMBURSEMENT.—For the purposes of this sub-
section, the term ‘qualified bicycle commuting 
reimbursement’ means any employer reimburse-
ment for reasonable expenses incurred by the 
employee for the purchase of a bicycle and bicy-
cle improvements, repair, and storage, or 
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bikesharing program, if such bicycle is regularly 
used for travel between the employee’s residence 
and place of employment. 
‘‘(6) INFLATION ADJUSTMENT.— 
‘‘(A) IN
GENERAL.—In the case of any 
taxable year beginning in a calendar year after 
2016, the dollar amounts contained in para-
graph (2) shall be increased by an amount 
equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, by substituting ‘calendar year 2015’ 
for ‘calendar year 1992’. 
‘‘(B) ROUNDING.—If any increase deter-
mined under subparagraph (A) is not a multiple 
of $5, such increase shall be rounded to the 
next lowest multiple of $5. 
‘‘(7) COORDINATION
WITH
OTHER
PROVI-
SIONS.—For purposes of this section, the terms 
‘working condition fringe’ and ‘de minimis fringe’ 
shall not include any qualified transportation fringe 
(determined without regard to paragraph (2)).’’. 
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(b) 
CONFORMING
AMENDMENTS.—Sections 
403(b)(3)(B), 414(s)(2), 415(c)(3)(D)(ii) of such Code 
are each amended by striking ‘‘132(f)(4),’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to months beginning after the date 
of the enactment of this Act, in taxable years ending after 
such date. 
Æ 
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