I 
109TH CONGRESS 
2D SESSION 
H. R. 5662 
To amend the Internal Revenue Code of 1986 to provide individuals a 
deduction for certain mass public transportation expenses. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 21, 2006 
Mr. FITZPATRICK of Pennsylvania (for himself and Mr. BLUMENAUER) intro-
duced the following bill; which was referred to the Committee on Ways 
and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
individuals a deduction for certain mass public transpor-
tation expenses. 
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 ‘‘Reduce Individuals’ 
Dependence on Energy Act of 2006’’ or as the ‘‘RIDE 
Act of 2006’’. 
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SEC. 2. DEDUCTION FOR MASS PUBLIC TRANSPORTATION 
EXPENSES. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
‘‘SEC. 224. MASS PUBLIC TRANSPORTATION EXPENSES. 
‘‘(a) IN GENERAL.—In the case of an individual, 
there shall be allowed as a deduction the aggregate 
amount paid or incurred by the taxpayer during the tax-
able year for transportation for the taxpayer on mass tran-
sit facilities which are owned or operated by a Federal, 
State, or local government, or a political subdivision there-
of. 
‘‘(b) LIMITATION.—The amount allowed as a deduc-
tion under subsection (a) with respect to any taxpayer for 
any taxable year shall not exceed $1260 (twice such 
amount in the case of a joint return if neither spouse is 
described in subsection (c) for the taxable year). 
‘‘(c) 
EMPLOYEES
RECEIVING
TRANSPORTATION 
FRINGE BENEFITS INELIGIBLE.—Amounts paid or in-
curred for transportation of an individual during any tax-
able year shall not be taken into account under subsection 
(a) if such individual receives any qualified transportation 
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fringe which is excludable from gross income under section 
132 for such taxable year. 
‘‘(d) INFLATION ADJUSTMENT.— 
‘‘(1) IN GENERAL.—In the case of any taxable 
year beginning after 2007, the dollar amount con-
tained in subsection (b) shall be increased by an 
amount equal to— 
‘‘(A) such dollar amount, multiplied by 
‘‘(B) the cost-of-living adjustment deter-
mined under section 1(f)(3) for the calendar 
year in which the taxable year begins deter-
mined by substituting ‘calendar year 2006’ for 
‘calendar year 1992’. 
‘‘(2) ROUNDING.—If any increase determined 
under paragraph (1) is not a multiple of $5, such 
increase shall be rounded to the next lowest multiple 
of $5.’’. 
(b) DEDUCTION
ALLOWED
IN
COMPUTING
AD-
JUSTED GROSS INCOME.—Section 62(a) of such Code is 
amended by inserting after paragraph (20) the following 
new paragraph: 
‘‘(20) MASS
PUBLIC
TRANSPORTATION
EX-
PENSES.—The deduction allowed by section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
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is amended by redesignating the item relating to section 
224 as an item relating to section 225 and by inserting 
before such item the following new item: 
‘‘Sec. 224. Mass public transportation expenses.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2006. 
Æ 
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