3.0.0 1825 2019-02-20T20:54:26Z 2019-02-23T20:38:07Z House H HR 2011-05-11 112 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. BLUMENAUER:H.R. 1825.Congress has the power to enact this legislation pursuantto the following:The Constitution of the United States provides clearauthority for Congress to pass legislation regarding incometaxes. Article I of the Constitution, in detailingCongressional authority, provides that ``Congress shall havePower to lay and collect Taxes . . .'' (Section 8, Clause 1).Further clarifying Congressional power to enact an incometax, voters amended the Constitution by popular vote toprovide that ``Congress shall have power to lay and collecttaxes on incomes, from whatever source derived. . . .''(Sixteenth Amendment). The Commuter Relief Act modifies theincome tax code in a manner that is consistent with theseConstitutional authorities.[Page H3219]]]> hswm00 Ways and Means Committee House Standing Referred to 2011-05-11T14:00:27Z 2011-05-11 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2011-05-11 Sponsor introductory remarks on measure. (CR E853) IntroReferral B00100 9 Library of Congress 2011-05-11 Introduced in House IntroReferral Intro-H 9 Library of Congress 2011-05-11 Introduced in House IntroReferral 1000 9 Library of Congress B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 N C001036 Rep. Capps, Lois [D-CA-23] LOIS CAPPS D CA 23 2011-05-11 True C001078 Rep. Connolly, Gerald E. [D-VA-11] Gerald Connolly D VA E. 11 2011-05-11 True F000116 Rep. Filner, Bob [D-CA-51] BOB FILNER D CA 51 2011-05-11 True H001042 Rep. Hirono, Mazie K. [D-HI-2] Mazie Hirono D HI K. 2 2011-05-11 True K000336 Rep. Kucinich, Dennis J. [D-OH-10] DENNIS KUCINICH D OH J. 10 2011-05-11 True M000312 Rep. McGovern, James P. [D-MA-3] JAMES MCGOVERN D MA P. 3 2011-05-11 True M000725 Rep. Miller, George [D-CA-7] GEORGE MILLER D CA 7 2011-05-11 True M000933 Rep. Moran, James P. [D-VA-8] JAMES MORAN D VA P. 8 2011-05-11 True S001165 Rep. Sires, Albio [D-NJ-13] Albio Sires D NJ 13 2011-05-11 True P000598 Rep. Polis, Jared [D-CO-2] Jared Polis D CO 2 2011-05-11 True R000053 Rep. Rangel, Charles B. [D-NY-15] CHARLES RANGEL D NY B. 15 2011-05-11 True S000480 Rep. Slaughter, Louise McIntosh [D-NY-28] LOUISE SLAUGHTER D NY M. 28 2012-07-31 False Taxation Commuting Employee benefits and pensions Income tax credits Income tax exclusion Motor vehicles Pedestrians and bicycling Public transit Self-employed Transportation costs Taxation

00 2011-05-11 Introduced in House 2011-06-23T15:30:26Z Commuter Relief Act - Amends the Internal Revenue Code to: (1) establish a uniform monthly benefit amount of $200 for all types of transportation fringe benefits (commuting reimbursements, transit passes, parking, and bicycle commuting reimbursements) and allow a cost-of-living adjustment for such benefit amount beginning after 2012; (2) make self-employed individuals eligible for transit pass fringe benefits; (3) require certain employers who have an average of 50 employees during the calendar year to offer a parking cash-out program under which an employer offers employees a cash allowance equal to the regular amount paid by the employer for parking; (4) allow a 10% business tax credit for investment in commuter vans with a seating capacity of at least 7, but not more than 15, adults that are placed in service before January 1, 2019; and (5) permit employees to exclude from gross income for income tax purposes transit passes and reimbursements of bicycle commuting expenses in the same month.

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Short Titles as Introduced Display Title Official Title as Introduced Introduced in House 2011-05-11T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112hr1825ih/xml/BILLS-112hr1825ih.xml 2011-05-11 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.