[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6422 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 6422

     To amend the Internal Revenue Code of 1986 to treat qualified 
alternative commuter programs as an excludable qualified transportation 
                            fringe benefit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            December 1, 2016

 Mr. Roskam (for himself and Mr. Blumenauer) 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 treat qualified 
alternative commuter programs as an excludable qualified transportation 
                            fringe benefit.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Commuter Access Reform Act''.

SEC. 2. QUALIFIED ALTERNATIVE COMMUTER PROGRAMS TREATED AS AN 
              EXCLUDABLE QUALIFIED TRANSPORTATION FRINGE BENEFIT.

    (a) In General.--Section 132(f)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following:
                    ``(E) Any transportation provided pursuant to a 
                qualified alternative commuter program of the 
                employer.''.
    (b) Application of Dollar Limitation.--Section 132(f)(2)(B) of such 
Code is amended by striking ``qualified parking'' and inserting ``the 
aggregate of the benefits described in subparagraphs (C) and (E) of 
paragraph (1)''.
    (c) Qualified Alternative Commuter Program.--Section 132(f)(5) of 
such Code is amended by adding at the end the following:
                    ``(G) Qualified alternative commuter program.--
                            ``(i) In general.--The term `qualified 
                        alternative commuter program' means, with 
                        respect to any employer, a program of such 
                        employer pursuant to which the employer or the 
                        program provides reimbursement to the employee 
                        for the cost of qualified ride-share commuting 
                        transportation for the employee between the 
                        employee's residence, place of employment, or 
                        mass transit facility.
                            ``(ii) Qualified ride-share commuting 
                        transportation.--The term `qualified ride-share 
                        commuting transportation' means transportation 
                        in a commuter vehicle provided by a 
                        transportation network company if such 
                        transportation--
                                    ``(I) is designed to provide 
                                service to multiple passengers with 
                                fully or partially overlapping 
                                journeys, and
                                    ``(II) the fare for each passenger 
                                for such transportation is determined 
                                at the beginning of the trip and such 
                                fare is based upon such transportation 
                                having multiple riders.
                            ``(iii) Transportation network company.--
                        The term `transportation network company' means 
                        a corporation, partnership, sole 
                        proprietorship, or other entity that uses a 
                        digital network to connect riders to drivers 
                        affiliated with the entity in order for a 
                        driver to provide transportation services to a 
                        rider.
                            ``(iv) Commuter vehicle.--The term 
                        `commuter vehicle' means a vehicle the seating 
                        capacity (not including the driver) of which is 
                        at least 4 and not more than 6.
                            ``(v) Records requirement.--The term 
                        `qualified alternative commuter program' shall 
                        not include any program unless the employer (or 
                        designee or contractor) maintains records 
                        regarding the fare, date, time, and location 
                        with respect to each trip.
                            ``(vi) Treatment of partial trips.--
                        Transportation for a portion of the distance 
                        between an employee's residence, place of 
                        employment, or mass transit facility shall not 
                        fail to treated as described in clause (i) if 
                        such transportation is part of a trip between 
                        such employee's residence, place of employment, 
                        or mass transit facility and such 
                        transportation either begins or ends near such 
                        employee's residence, place of employment, or 
                        mass transit facility.
                            ``(vii) Expenses must be reasonable.--A 
                        reimbursement for any cost shall not be taken 
                        into account under clause (i) unless the amount 
                        of such cost is reasonable with respect to the 
                        transportation provided.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to months beginning after the seventh month which begins after 
the date of the enactment of this Act.
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