Title: Commuter Access Reform Act
Policy area: Taxation

Summary:
Commuter Access Reform Act
This bill amends the Internal Revenue Code to treat any qualified alternative commuter transportation service as a qualified transportation fringe benefit that is excluded from an employee's gross income when it is provided by an employer.
A "qualified alternative commuter transportation service" is transportation in a commuter vehicle provided by a transportation network company if the service: (1) is designed to provide prearranged rides to passengers who consent to share the ride in whole or in part; and (2) is between the employee's residence, place of employment, or a mass transit facility, including any portion of the distance.
A "transportation network company" is an entity that uses a digital network to connect riders to drivers affiliated with the entity to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider.
The benefit is subject to a limit on the aggregate amount of transportation fringe benefits for parking and a qualified alternative commuter transportation service that may be excluded from gross income.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2241 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2241

     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

                             April 28, 2017

Mr. Holding (for himself and Mr. Meehan) 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 qualified 
alternative commuter programs as an excludable qualified transportation 
                            fringe benefit.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Commuter Access Reform Act''.

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 qualified alternative commuter 
                transportation service.''.
    (b) Application of Dollar Limitation.--Section 132(f)(2)(B) of such 
Code is amended by striking ``qualified parking'' and inserting ``the 
aggregate of the benefits described in subparagraphs (C) and (E) of 
paragraph (1)''.
    (c) Qualified Alternative Commuter Transportation Service.--Section 
132(f)(5) of such Code is amended by adding at the end the following:
                    ``(G) Qualified alternative commuter transportation 
                service.--
                            ``(i) In general.--The term `qualified 
                        alternative commuter transportation service' 
                        means transportation in a commuter vehicle 
                        provided by a transportation network company if 
                        such transportation--
                                    ``(I) is designed to provide 
                                prearranged rides to passengers who 
                                consent to share the ride in whole or 
                                in part, and
                                    ``(II) such transportation is 
                                between the employee's residence, place 
                                of employment, or a mass transit 
                                facility, including any portion of the 
                                distance between an employee's 
                                residence, place of employment, or mass 
                                transit.
                            ``(ii) Transportation network company.--The 
                        term `transportation network company' means a 
                        corporation, partnership, sole proprietorship, 
                        or other entity that uses a digital network to 
                        connect riders to drivers affiliated with the 
                        entity in order for a driver to transport the 
                        rider using a vehicle owned, leased, or 
                        otherwise authorized for use by the driver to a 
                        point chosen by the rider.
                            ``(iii) Commuter vehicle.--The term 
                        `commuter vehicle' means a vehicle the seating 
                        capacity (not including the driver) of which is 
                        at least four and not more than six.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to transportation provided after December 31, 2017.
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