[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 863 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 863

   To amend the Internal Revenue Code of 1986 to allow employees to 
 receive transportation fringe benefits for the same month both in the 
form of transit passes and reimbursement of bicycle commuting expenses.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 4, 2009

Mr. Blumenauer (for himself and Mr. McGovern) introduced the following 
      bill; which was referred to the Committee on Ways and Means

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                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to allow employees to 
 receive transportation fringe benefits for the same month both in the 
form of transit passes and reimbursement of bicycle commuting expenses.

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

SECTION 1. EMPLOYEES MAY RECEIVE TRANSIT PASSES AND REIMBURSEMENT OF 
              BICYCLE COMMUTING EXPENSES AS EXCLUDABLE FRINGE BENEFITS 
              FOR THE SAME MONTH.

    (a) In General.--Subclause (II) of section 132(f)(5)(F)(iii) of the 
Internal Revenue Code of 1986 (defining qualified bicycling month) is 
amended by striking ``, (B),''.
    (b) Limitation.--Subparagraph (A) of section 132(f)(2) of such Code 
(relating to limitation on exclusions) is amended by striking ``and 
(B)'' and inserting ``, (B), and (D)''.
    (c) Repeal of Constructive Receipt Treatment of Bicycle Commuting 
Reimbursements.--Paragraph (4) of section 132(f) of such Code is 
amended by striking ``(other than a qualified bicycle commuting 
reimbursement)''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
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