[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[S. 1882 Introduced in Senate (IS)]

113th CONGRESS
  1st Session
                                S. 1882

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


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           December 20, 2013

  Mr. Schumer introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to extend 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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