,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fagc  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #bf1        
#bjaf,mrs4 ,watson ,coleman 7= h]self1  
,mr4 ,bey]1 ,mr4 ,bi%op ( ,georgia1 ,mr4
 ,br5dan ,f4 ,boyle ( ,p5nsylvania1 ,mr4
 ,crd5as1 ,ms4 ,cl>ke ( ,new ,york1 ,mr4
 ,cony]s1 ,ms4 ,fudge1 ,mr4 ,grijalva1  
,mr4 ,gutirrez1 ,mr4 ,honda1 ,mr4       
,israel1 ,ms4 ,jackson ,lee1 ,mr4       
,jeffries1 ,mr4 ,meeks1 ,ms4 ,moore1    
,mr4 ,nadl]1 ,mrs4 ,napolitano1 ,ms4    
,norton1 ,ms4 ,plaskett1 ,mr4 ,s]rano1  
,mr4 ,tonko1 & ,mr4 ,de,saulnier7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to all[ a refundable cr$it
 aga9/ tax = commut+ mass transit co/s4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,transit ,tax ,cr$it ,act ( #bjaf4    
#b4 ,cr$it aga9/ tax = commut+ mass     
transit co/s  7a7 ,9 g5]al ,subp>t ,c ( 
"p ,,iv ( sub*apt] ,a ( *apt] #a ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 

by ins]t+ aft] section #cf;,b ! foll[+  
new section3  #cf;,c4 ,commut+ mass     
transit co/s  7a7 ,9 g5]al ,9 ! case (  
an individual1 !re %all be all[$ z a    
cr$it aga9/ ! tax impos$ by ?is subtitle
 = su* taxable ye> an am\nt equal to #ae
 p]c5t ( ! am\nt paid or incurr$ by !   
taxpay] dur+ su* taxable ye> = a transit
 pass 7z def9$ 9 section                
#acb7;f77#e77;,a77 = use by ! taxpay] or
 ! taxpay]'s sp\se or dep5d5ts = travel 
betwe5 ! resid5ce & place ( employm5t ( 
su* taxpay]1 sp\se1 or dep5d5t1 z ! case
 may be4  7b7 ,requirem5t ( employm5t   
)\t qualifi$ transportation fr+e ,no    
cr$it %all be all[able "u ?is section ) 
respect to transit passes = use by any  
individual unless--  7#a7 su* individual
 is an employee at any "t dur+ ! taxable
 ye>1 &  7#b7 no am\nt is excludable f  
gross income z a qualifi$ transportation
 fr+e "u section #acb ) respect to su*  
individual = ! taxable ye>4  7c7 ,doll> 
limitation  7#a7 ,9 g5]al ,! cr$it all[$
 "u subsection 7a7 ) respect to transit 

passes = use by any individual = any    
taxable ye> %all n exce$ #dfj4  7#b7    
,adju/m5t = inflation ,9 ! case ( any   
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjag1 ! doll> am\nt 9 p>agraph 7#a7    
%all be increas$ by an am\nt equal to-- 
7,a7 su* doll> am\nt1 multipli$ by  7,b7
 ! co/-(-liv+ adju/m5t det]m9$ "u       
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s1 det]m9$ by         
sub/itut+ cal5d> ye> #bjaf = cal5d> ye> 
#aiib 9 subp>agraph 7,b7 !re(4  4  7b7  
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,c ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #cf;,b ! foll[+ new   
item3  ,sec4 #cf;,c4 ,commut+ mass      
transit co/s4  4  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 ) respect to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjaf4