[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3546 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 3546

To amend the Internal Revenue Code of 1986 to provide a uniform dollar 
 limitation for all types of transportation fringe benefits excludable 
                           from gross income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 27, 2000

  Mr. McGovern (for himself, Mr. Shays, Mr. Franks of New Jersey, Mr. 
Capuano, Ms. DeLauro, Ms. Pelosi, Mr. Forbes, Mrs. Tauscher, Mr. Cook, 
 Mr. Olver, Mr. Gejdenson, Mr. Boehlert, Mr. Pallone, and Mr. Borski) 
 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 provide a uniform dollar 
 limitation for all types of transportation fringe benefits excludable 
                           from gross income.

    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 ``Commuter Tax Equity Act of 2000''.

SEC. 2. UNIFORM DOLLAR LIMITATION FOR ALL TYPES OF TRANSPORTATION 
              FRINGE BENEFITS.

    (a) In General.--Subparagraph (A) of section 132(f)(2) of the 
Internal Revenue Code of 1986 (relating to limitation on exclusion) is 
amended by striking ``$65'' and inserting ``$175''.
    (b) Conforming Amendment.--Section 9010 of the Transportation 
Equity Act for the 21st Century is amended by striking subsection (c).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.
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