,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #bbhh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #f1 #bjac ,mr4  
,grimm 7= himself1 ,mr4 ,blum5au]1 ,mr4 
,k+ ( ,new ,york1 & ,mr4 ,mc,govern7    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to modify ! exclusion =   
transportation b5efits4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,commut]     
,p>ity ,act ( #bjac4  #b4 ,qualifi$     
transportation fr+e  7a7 ,9 g5]al       
,subsection 7f7 ( section #acb ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7f7 ,qualifi$        
transportation fr+e  7#a7 ,9 g5]al ,=   
purposes ( ?is section1 ! t]m qualifi$  
transportation fr+e means any ( ! foll[+
 provid$ by an employ] to an employee3  
7,a7 ,transportation 9 a commut] highway
 vehicle if su* transportation is 9     
connection ) travel betwe5 ! employee's 
resid5ce & place ( employm5t4  7,b7 ,any
 transit pass4  7,c7 ,qualifi$ p>k+4    

7,d7 ,any qualifi$ bicycle commut+      
reimbursem5t4  7#b7 ,limitation on      
exclusion ,! am\nt ( ! fr+e b5efits :i* 
are provid$ by an employ] to any        
employee & :i* may be exclud$ f gross   
income "u subsection 7a77#e7 %all n     
exce$--  7,a7 #bbj p] mon? 9 ! case ( ! 
aggregate ( ! b5efits describ$ 9        
subp>agraphs 7,a7 & 7,b7 ( p>agraph     
7#a71  7,b7 #bbj p] mon? 9 ! case (     
qualifi$ p>k+1 &  7,c7 #ce p] mon? =    
qualifi$ bicycle commut+ reimbursem5t4  
7#c7 ,no con/ructive receipt ,no am\nt  
%all be includ$ 9 ! gross income ( an   
employee solely because ! employee may  
*oose betwe5 any qualifi$ transportation
 fr+e & comp5sation :i* w\ld o!rwise be 
includible 9 gross income ( su*         
employee4  7#d7 ,def9itions ,= purposes 
( ?is subsection--  7,a7 ,transit pass  
,! t]m transit pass means any pass1     
tok51 f>ec>d1 v\*]1 or simil> item      
entitl+ a p]son to transportation 7or   
transportation at a r$uc$ price7 if su* 
transportation is--  7i7 on mass transit

 facilities 7:e!r or n publicly own$71  
or  7ii7 provid$ by any p]son 9 !       
bus9ess ( transport+ p]sons =           
comp5sation or hire if su*              
transportation is provid$ 9 a vehicle   
meet+ ! requirem5ts ( subp>agraph       
7,b77i74  7,b7 ,commut] highway vehicle 
,! t]m commut] highway vehicle means any
 highway vehicle--  7i7 ! seat+ capacity
 ( :i* is at lea/ #f adults 7n includ+ !
 driv]71 &  7ii7 at lea/ #hj p]c5t ( !  
mileage use ( :i* c reasonably be       
expect$ to be--  7,i7 = purposes (      
transport+ employees 9 connection )     
travel betwe5 _! resid5ces & _! place ( 
employm5t1 &  7,,ii7 on trips dur+ :i* !
 numb] ( employees transport$ = su*     
purposes is at lea/  ( ! adult seat+    
capacity ( su* vehicle 7n includ+ !     
driv]74  7,c7 ,qualifi$ p>k+ ,! t]m     
qualifi$ p>k+ means p>k+ provid$ to an  
employee on or ne> ! bus9ess premises ( 
! employ] or on or ne> a location f :i* 
! employee commutes to "w by            
transportation describ$ 9 subp>agraph   

7,a71 9 a commut] highway vehicle1 or by
 c>pool4 ,su* t]m %all n include any    
p>k+ on or ne> prop]ty us$ by ! employee
 = resid5tial purposes4  7,d7           
,transportation provid$ by employ]      
,transportation ref]r$ to 9 p>agraph    
7#a77;,a7 %all be consid]$ to be provid$
 by an employ] if su* transportation is 
furni%$ 9 a commut] highway vehicle     
op]at$ by or = ! employ]4  7,e7         
,employee ,= purposes ( ?is subsection1 
! t]m employee includes an individual :o
 is an employee )9 ! mean+ ( section    
#dja7;c77#a74  7,f7 ,qualifi$ bicycle   
commut+ reimbursem5t ,= ! purposes ( ?is
 subsection1 ! t]m qualifi$ bicycle     
commut+ reimbursem5t means any employ]  
reimbursem5t = reasonable exp5ses       
incurr$ by ! employee = ! pur*ase ( a   
bicycle & bicycle improvem5ts1 repair1 &
 /orage1 or bike%>+ program1 if su*     
bicycle is regul>ly us$ = travel betwe5 
! employee's resid5ce & place (         
employm5t4  7#e7 ,inflation adju/m5t    
7,a7 ,9 g5]al ,9 ! case ( any taxable   

ye> beg9n+ 9 a cal5d> ye> aft] #bjad1 ! 
doll> am\nts conta9$ 9 p>agraph 7#b7    
%all be increas$ by an am\nt equal to-- 
7i7 su* doll> am\nt1 multipli$ by  7ii7 
! co/-(-liv+ adju/m5t det]m9$ "u section
 #a7;f77#c7 = ! cal5d> ye> 9 :i* !      
taxable ye> beg9s1 by sub/itut+ cal5d>  
ye> #bjac = cal5d> ye> #aiib4  7,b7     
,r\nd+ ,if any increase det]m9$ "u      
subp>agraph 7,a7 is n a multiple ( #e1  
su* increase %all be r\nd$ to ! next    
l[e/ multiple ( #e4  7#f7 ,coord9ation )
 o!r provisions ,= purposes ( ?is       
section1 ! t]ms work+ condition fr+e &  
de m9imis fr+e %all n include any       
qualifi$ transportation fr+e 7det]m9$   
)\t reg>d to p>agraph 7#b774  4  7b7    
,con=m+ am5dm5ts ,sections              
#djc7;b77#c77;,b71 #dad7s77#b71         
#dae7;c77#c77;,d77ii7 ( su* ,code are   
ea* am5d$ by /rik+ #acb7;f77#d714  7c7  
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjac4