,i  #aacth ,,congress  #ast ,session    
,h4 ,r4 #bbhh  ,,in ,,the ,,house ,,of  
,,representatives  ,june #f1 #bjac ,mr4 
,grimm 7for himself1 ,mr4 ,blumenauer1  
,mr4 ,king of ,new ,york1 and ,mr4      
,mc,govern7 introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to modify the exclusion 
for transportation benefits4  #a4 ,short
 title ,this ,act may be cited as the   
,commuter ,parity ,act of #bjac4  #b4   
,qualified transportation fringe  7a7   
,in general ,subsection 7f7 of section  
#acb of the ,internal ,revenue ,code of 
#aihf is amended to read as follows3    
7f7 ,qualified transportation fringe    
7#a7 ,in general ,for purposes of this  
section1 the term qualified             
transportation fringe means any of the  
following provided by an employer to an 
employee3  7,a7 ,transportation in a    
commuter highway vehicle if such        
transportation is in connection with    

travel between the employee's residence 
and place of employment4  7,b7 ,any     
transit pass4  7,c7 ,qualified parking4 
7,d7 ,any qualified bicycle commuting   
reimbursement4  7#b7 ,limitation on     
exclusion ,the amount of the fringe     
benefits which are provided by an       
employer to any employee and which may  
be excluded from gross income under     
subsection 7a77#e7 shall not exceed--   
7,a7 #bbj per month in the case of the  
aggregate of the benefits described in  
subparagraphs 7,a7 and 7,b7 of paragraph
 7#a71  7,b7 #bbj per month in the case 
of qualified parking1 and  7,c7 #ce per 
month for qualified bicycle commuting   
reimbursement4  7#c7 ,no constructive   
receipt ,no amount shall be included in 
the gross income of an employee solely  
because the employee may choose between 
any qualified transportation fringe and 
compensation which would otherwise be   
includible in gross income of such      
employee4  7#d7 ,definitions ,for       
purposes of this subsection--  7,a7     

,transit pass ,the term transit pass    
means any pass1 token1 farecard1        
voucher1 or similar item entitling a    
person to transportation 7or            
transportation at a reduced price7 if   
such transportation is--  7i7 on mass   
transit facilities 7whether or not      
publicly owned71 or  7ii7 provided by   
any person in the business of           
transporting persons for compensation or
 hire if such transportation is provided
 in a vehicle meeting the requirements  
of subparagraph 7,b77i74  7,b7 ,commuter
 highway vehicle ,the term commuter     
highway vehicle means any highway       
vehicle--  7i7 the seating capacity of  
which is at least #f adults 7not        
including the driver71 and  7ii7 at     
least #hj percent of the mileage use of 
which can reasonably be expected to be--
  7,i7 for purposes of transporting     
employees in connection with travel     
between their residences and their place
 of employment1 and  7,,ii7 on trips    
during which the number of employees    

transported for such purposes is at     
least  of the adult seating capacity of 
such vehicle 7not including the driver74
  7,c7 ,qualified parking ,the term     
qualified parking means parking provided
 to an employee on or near the business 
premises of the employer or on or near a
 location from which the employee       
commutes to work by transportation      
described in subparagraph 7,a71 in a    
commuter highway vehicle1 or by carpool4
 ,such term shall not include any       
parking on or near property used by the 
employee for residential purposes4  7,d7
 ,transportation provided by employer   
,transportation referred to in paragraph
 7#a77;,a7 shall be considered to be    
provided by an employer if such         
transportation is furnished in a        
commuter highway vehicle operated by or 
for the employer4  7,e7 ,employee ,for  
purposes of this subsection1 the term   
employee includes an individual who is  
an employee within the meaning of       
section #dja7;c77#a74  7,f7 ,qualified  

bicycle commuting reimbursement ,for the
 purposes of this subsection1 the term  
qualified bicycle commuting             
reimbursement means any employer        
reimbursement for reasonable expenses   
incurred by the employee for the        
purchase of a bicycle and bicycle       
improvements1 repair1 and storage1 or   
bikesharing program1 if such bicycle is 
regularly used for travel between the   
employee's residence and place of       
employment4  7#e7 ,inflation adjustment 
7,a7 ,in general ,in the case of any    
taxable year beginning in a calendar    
year after #bjad1 the dollar amounts    
contained in paragraph 7#b7 shall be    
increased by an amount equal to--  7i7  
such dollar amount1 multiplied by  7ii7 
the cost-of-living adjustment determined
 under section #a7;f77#c7 for the       
calendar year in which the taxable year 
begins1 by substituting calendar year   
#bjac for calendar year #aiib4  7,b7    
,rounding ,if any increase determined   
under subparagraph 7,a7 is not a        

multiple of #e1 such increase shall be  
rounded to the next lowest multiple of  
#e4  7#f7 ,coordination with other      
provisions ,for purposes of this        
section1 the terms working condition    
fringe and de minimis fringe shall not  
include any qualified transportation    
fringe 7determined without regard to    
paragraph 7#b774  4  7b7 ,conforming    
amendments ,sections #djc7;b77#c77;,b71 
#dad7s77#b71 #dae7;c77#c77;,d77ii7 of   
such ,code are each amended by striking 
#acb7;f77#d714  7c7 ,effective date ,the
 amendments made by this section shall  
apply to taxable years beginning after  
,december #ca1 #bjac4