[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1892 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1892

  To amend the Internal Revenue Code of 1986 to treat as a qualified 
transportation fringe which is excludable from gross income the payment 
by the employer of certain telecommuting-related expenses of employees.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 12, 1997

 Mr. Price of North Carolina 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 as a qualified 
transportation fringe which is excludable from gross income the payment 
by the employer of certain telecommuting-related expenses of employees.

    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 ``Home Telecommuter Tax Policy Act''.

SEC. 2. EXCLUSION FOR CERTAIN TELECOMMUTING-RELATED EXPENSES PAID BY 
              EMPLOYER.

    (a) In General.--Paragraph (1) of section 132(f) of the Internal 
Revenue Code of 1986 (defining qualified transportation fringe) is 
amended by adding at the end the following new subparagraph:
                    ``(D) Any qualified telecommuting benefit.''
    (b) Qualified Telecommuting Benefit.--Paragraph (5) of section 
132(f) of such Code is amended by redesignating subparagraphs (D) and 
(E) as subparagraphs (E) and (F), respectively, and by inserting after 
subparagraph (C) the following new subparagraph:
                    ``(D) Qualified telecommuting benefit.--
                            ``(i) In general.--The term `qualified 
                        telecommuting benefit' means any payment of (or 
                        reimbursement for) the installation and use of 
                        an additional telephone line to any residence 
                        of the employee if any portion of the use of 
                        such line is use by such employee in performing 
                        services while at home in any trade or business 
                        of the employer.
                            ``(ii) Exception for separate charges for 
                        personal calls.--Such term shall not include 
                        any reimbursement for a separately-stated 
                        charge for a call not in the performance of 
                        services in any trade or business of the 
                        employer.''
    (c) Separate Limitation on Telecommuting Benefit Exclusion.--
            (1) In general.--Paragraph (2) of section 132(f) of such 
        Code is amended by striking ``and'' at the end of subparagraph 
        (A), by striking the period at the end of subparagraph (B) and 
        inserting ``, and'', and by adding at the end the following:
                    ``(C) $60 per month in the case of qualified 
                telecommuting benefits.
        In applying the limitation of subparagraph (C), any 
        reimbursement of an expense for which the employee is allowed a 
        deduction under section 62(a)(2) shall not be taken into 
        account.''
            (2) Inflation adjustment.--Paragraph (6) of section 132(f) 
        of such Code is amended by striking ``paragraph (2)(A) or (B)'' 
        and inserting ``subparagraph (A), (B), or (C) of paragraph 
        (2)''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
                                 <all>