[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 851 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                 S. 851

  To allow Federal employees to take advantage of the transportation 
    fringe benefit provisions of the Internal Revenue Code that are 
                 available to private sector employees.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 21, 1999

  Mr. Chafee (for himself and Mr. Moynihan) introduced the following 
      bill; which was read twice and referred to the Committee on 
                          Governmental Affairs

_______________________________________________________________________

                                 A BILL


 
  To allow Federal employees to take advantage of the transportation 
    fringe benefit provisions of the Internal Revenue Code that are 
                 available to private sector employees.

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

SECTION 1. CASH PAYMENT TO FEDERAL EMPLOYEES FOR PARKING SPACES.

    (a) Short Title.--This Act may be cited as the ``Federal Employee 
Flexibility Act of 1999''.
    (b) In General.--Section 7905 of title 5, United States Code, is 
amended--
            (1) in subsection (a)--
                    (A) in paragraph (2)(C) by inserting ``and'' after 
                the semicolon;
                    (B) in paragraph (3) by striking ``; and'' and 
                inserting a period; and
                    (C) by striking paragraph (4); and
            (2) in subsection (b)(2)--
                    (A) by amending subparagraph (A) to read as 
                follows:
                    ``(A) a qualified transportation fringe as defined 
                in section 132(f)(1) of the Internal Revenue Code of 
                1986;'';
                    (B) in subparagraph (B) by striking ``and'' after 
                the semicolon;
                    (C) in subparagraph (C) by striking the period and 
                inserting a semicolon and ``and''; and
                    (D) by adding at the end the following:
                    ``(D) taxable cash payment to an employee in lieu 
                of an agency-provided parking space.''.
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