[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1959 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 1959

 To amend the Internal Revenue Code of 1986 to allow a deduction from 
  gross income to individuals for expenses paid in using mass transit 
                              facilities.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 23, 2001

   Mr. Baca 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 allow a deduction from 
  gross income to individuals for expenses paid in using mass transit 
                              facilities.

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

SECTION 1. DEDUCTION FOR EXPENSES FOR USE OF MASS TRANSIT FACILITIES.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 222 as 
section 223 and by inserting after section 221 the following new 
section:

``SEC. 222. MASS TRANSIT EXPENSES.

    ``(a) General Rule.--In the case of an individual, there shall be 
allowed as a deduction for the taxable year an amount equal to the mass 
transit expenses paid by the taxpayer during the taxable year.
    ``(b) Mass Transit Expenses.--For purposes of this section, the 
term `mass transit expenses' means expenses for transportation of the 
taxpayer, the taxpayer's spouse, or any dependent of the taxpayer on 
mass transit facilities (whether or not publicly owned). Such term 
shall not include any expense reimbursed by an employer to the extent 
such reimbursement is not includible in gross income under section 
132.''
    (b) Deduction Allowed Whether or Not Individual Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting after paragraph (17) the following new paragraph:
            ``(18) Mass transit expenses.--The deduction allowed by 
        section 222.''
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the last 
item and inserting the following new items:

                              ``Sec. 222. Mass transit expenses.
                              ``Sec. 223. Cross reference.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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