[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2367 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 2367

    To amend the Internal Revenue Code of 1986 to allow a credit to 
    employers for reimbursing the expenses of employees who provide 
                              carpooling.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 12, 2009

  Mr. Hodes 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 credit to 
    employers for reimbursing the expenses of employees who provide 
                              carpooling.

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

SECTION 1. CARPOOLING REIMBURSEMENT CREDIT.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to business-related 
credits) is amended by adding at the end the following new section:

``SEC. 45R. CARPOOLING REIMBURSEMENT CREDIT.

    ``(a) General Rule.--For purposes of section 38, the carpooling 
reimbursement credit determined under this section for the taxable year 
is an amount equal to 50 percent of the amount paid or incurred by the 
taxpayer during the taxable year to reimburse employees of the taxpayer 
for qualified carpooling expenses.
    ``(b) Limitation.--The amount of reimbursement which may be taken 
into account under subsection (a) shall not exceed $250 with respect to 
any employee of the taxpayer for any taxable year.
    ``(c) Qualified Carpooling Expenses.--For purposes of this 
section--
            ``(1) In general.--The term `qualifying carpooling 
        expenses' means the reasonable commuting expenses paid or 
        incurred by an employee of the taxpayer while providing a 
        carpooling service.
            ``(2) Reasonable commuting expenses.--The term `reasonable 
        commuting expenses' means reasonable expenses paid or incurred 
        in connection with driving a passenger automobile between an 
        individual's residence and place of employment.
            ``(3) Carpooling service.--The term `carpooling service' 
        means carrying as passengers (in addition to the driver) at 
        least 2 individuals who are also traveling between such 
        passenger's residence and place of employment.
    ``(d) No Double Benefit.--No deduction or credit shall be allowed 
under any other provision of this chapter with respect to the amount of 
the credit determined under this section.
    ``(e) Payments to State and Local Governments.--The Secretary shall 
pay to State and local governments the amount of the carpooling 
reimbursement credit that would be determined under subsection (a) if 
such State or local government were a taxpayer. For purposes of section 
1324 of title 31, United States Code, such payments shall be treated as 
a refunding of internal revenue collections to which subsection (b) of 
such section does not apply.''.
    (b) Credit To Be Part of General Business Credit.--Subsection (b) 
of section 38 of such Code (relating to general business credit) is 
amended by striking ``plus'' at the end of paragraph (34), by striking 
the period at the end of paragraph (35) and inserting ``, plus'', and 
by adding at the end the following new paragraph:
            ``(36) the carpooling reimbursement credit determined under 
        section 45R(a).''.
    (c) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 of such Code is amended by 
inserting after the item relating to section 45Q the following new 
item:

``Sec. 45R. Carpooling reimbursement credit.''.
    (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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