Commuter Access Reform Act

Bill: 115-hr-2241
Sponsor: full_name: Rep. Holding, George [R-NC-2]
Introduced: 2017-04-28
Policy area: Taxation
Subjects: Commuting

Digital media

Employee benefits and pensions

Income tax exclusion

Transportation costs
Latest action: action_date: 2017-04-28
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2017-04-28
action_desc: Introduced in House
text: <p><b>Commuter Access Reform Act </b></p> <p>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. </p> <p>A &quot;qualified alternative commuter transportation service&quot; 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. </p> <p>A &quot;transportation network company&quot; 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. </p> <p>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. </p>

tv_txt: I 115th CONGRESS 1st Session H. R. 2241 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.

1. Short title This Act may be cited as the Commuter Access Reform Act . 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.