3.0.0 6422 2023-01-11T13:33:57Z 2023-01-11T13:33:57Z House HR 2016-12-01 114 [Congressional Record Volume 162, Number 172 (Thursday, December 1, 2016)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. ROSKAM:H.R. 6422.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, which states ``The Congress shallhave Power To lay and collect Taxes,'' and Article I, Section7, which states ``All Bills for raising Revenue shalloriginate in the House of Representatives.''[Page H7119]]]> hswm00 Ways and Means Committee House Standing Referred to 2016-12-01T15:00:50Z 2016-12-01 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2016-12-01 Introduced in House IntroReferral Intro-H 9 Library of Congress 2016-12-01 Introduced in House IntroReferral 1000 9 Library of Congress R000580 Rep. Roskam, Peter J. [R-IL-6] Peter Roskam R IL J. 6 N B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2016-12-01 True Taxation Taxation 00 2016-12-01 Introduced in House 2016-12-05T17:17:09Z Commuter Access Reform Act

This bill amends the Internal Revenue Code to treat transportation provided by an employer's qualified alternative commuter program as a qualified transportation fringe benefit that is excluded from an employee's gross income.

A "qualified alternative commuter program" reimburses an employee for the cost of certain ride-share commuting transportation between the employee's residence, place of employment, or a mass transit facility.

The benefit applies to ride-sharing commuting transportation in a commuter vehicle provided by a transportation network company if: (1) it is designed to provide service to multiple passengers with fully or partially overlapping journeys, and (2) the fare for each passenger is determined at the beginning of the trip and is based on the transportation having multiple riders.

The benefit is subject to a limit on the aggregate amount of transportation fringe benefits for parking and an alternative commuter program that may be excluded from gross income.

]]> Commuter Access Reform Act Display Title Commuter Access Reform Act Official Title as Introduced To amend the Internal Revenue Code of 1986 to treat qualified alternative commuter programs as an excludable qualified transportation fringe benefit. Introduced in House IH Short Titles as Introduced Commuter Access Reform Act Introduced in House 2016-12-01T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr6422ih/xml/BILLS-114hr6422ih.xml 2016-12-01 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.