[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3751 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 3751

To amend the Internal Revenue Code of 1986 to extend the rule providing 
parity for exclusion from income for employer-provided mass transit and 
                           parking benefits.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 12, 2013

  Ms. Norton 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 extend the rule providing 
parity for exclusion from income for employer-provided mass transit and 
                           parking benefits.

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

SECTION 1. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-
              PROVIDED MASS TRANSIT AND PARKING BENEFITS.

    (a) In General.--Paragraph (2) of section 132(f) of the Internal 
Revenue Code of 1986 is amended by striking ``January 1, 2014'' and 
inserting ``January 1, 2015''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months after December 31, 2013.
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