[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2157 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 2157

  To amend the Internal Revenue Code of 1986 to encourage the use of 
public transportation systems by allowing individuals a credit against 
 income tax for expenses paid to commute to and from work using public 
                            transportation.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 11, 1997

  Mr. Yates 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 encourage the use of 
public transportation systems by allowing individuals a credit against 
 income tax for expenses paid to commute to and from work using public 
                            transportation.

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

SECTION 1. CREDIT FOR PUBLIC TRANSPORTATION COMMUTING EXPENSES.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to nonrefundable 
personal credits) is amended by inserting after section 23 the 
following new section:

``SEC. 24. COMMUTING EXPENSES ON PUBLIC TRANSPORTATION.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a credit against the tax imposed by this chapter for the 
taxable year an amount equal to the aggregate amount paid by the 
taxpayer during the taxable year for transportation by public transit 
between the taxpayer's place of abode and place of employment.
    ``(b) Public Transit.--For purposes of subsection (a), the term 
`public transit' means any public transportation system (including by 
bus, train, or boat) available for use by the general public as 
passengers.
    ``(c) Denial of Double Benefit.--No deduction shall be allowed 
under any provision of this chapter for any payment for which a credit 
is allowed under this section.''
    (b) Clerical Amendment.--The table of sections for such subpart A 
is amended by inserting after the item relating to section 23 the 
following new item:

                              ``Sec. 24. Commuting expenses on public 
                                        transportation.''
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid after the date of the enactment of this Act in 
taxable years ending after such date.
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