,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fdbb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #a1 #bjaf,mr4
 ,roskam 7= himself & ,mr4 ,blum5au]7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to treat qualifi$         
alt]native commut] programs z an        
excludable qualifi$ transportation fr+e 
b5efit4  #a4 ,%ort title ,?is ,act may  
be cit$ z ! ,commut] ,access ,re=m ,act4
  #b4 ,qualifi$ alt]native commut]      
programs treat$ z an excludable qualifi$
 transportation fr+e b5efit  7a7 ,9     
g5]al ,section #acb7;f77#a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ! foll[+3  7,e7 ,any           
transportation provid$ pursuant to a    
qualifi$ alt]native commut] program ( ! 
employ]4  4  7b7 ,application ( doll>   
limitation ,section #acb7;f77#b77;,b7 ( 
su* ,code is am5d$ by /rik+ qualifi$    
p>k+ & ins]t+ ! aggregate ( ! b5efits   
describ$ 9 subp>agraphs 7,c7 & 7,e7 (   

p>agraph 7#a74  7c7 ,qualifi$ alt]native
 commut] program ,section #acb7;f77#e7 (
 su* ,code is am5d$ by add+ at ! end !  
foll[+3  7,g7 ,qualifi$ alt]native      
commut] program  7i7 ,9 g5]al ,! t]m    
qualifi$ alt]native commut] program     
means1 ) respect to any employ]1 a      
program ( su* employ] pursuant to :i* ! 
employ] or ! program provides           
reimbursem5t to ! employee = ! co/ (    
qualifi$ ride-%>e commut+ transportation
 = ! employee betwe5 ! employee's       
resid5ce1 place ( employm5t1 or mass    
transit facility4  7ii7 ,qualifi$       
ride-%>e commut+ transportation ,! t]m  
qualifi$ ride-%>e commut+ transportation
 means transportation 9 a commut]       
vehicle provid$ by a transportation     
network company if su* transportation-- 
7,i7 is design$ to provide s]vice to    
multiple pass5g]s ) fully or p>tially   
ov]lapp+ j\rneys1 &  7,,ii7 ! f>e = ea* 
pass5g] = su* transportation is det]m9$ 
at ! beg9n+ ( ! trip & su* f>e is bas$  
^u su* transportation hav+ multiple     

rid]s4  7iii7 ,transportation network   
company ,! t]m transportation network   
company means a corporation1 p>tn]%ip1  
sole proprietor%ip1 or o!r entity t uses
 a digital network to connect rid]s to  
driv]s affiliat$ ) ! entity 9 ord] = a  
driv] to provide transportation s]vices 
to a rid]4  7iv7 ,commut] vehicle ,! t]m
 commut] vehicle means a vehicle ! seat+
 capacity 7n includ+ ! driv]7 ( :i* is  
at lea/ #d & n m ?an #f4  7v7 ,records  
requirem5t ,! t]m qualifi$ alt]native   
commut] program %all n include any      
program unless ! employ] 7or designee or
 contractor7 ma9ta9s records reg>d+ !   
f>e1 date1 "t1 & location ) respect to  
ea* trip4  7vi7 ,treatm5t ( p>tial trips
 ,transportation = a portion ( ! di/ance
 betwe5 an employee's resid5ce1 place ( 
employm5t1 or mass transit facility %all
 n fail to treat$ z describ$ 9 clause   
7i7 if su* transportation is "p ( a trip
 betwe5 su* employee's resid5ce1 place (
 employm5t1 or mass transit facility &  
su* transportation ei!r beg9s or ends   

ne> su* employee's resid5ce1 place (    
employm5t1 or mass transit facility4    
7vii7 ,exp5ses mu/ be reasonable ,a     
reimbursem5t = any co/ %all n be tak5   
into acc\nt "u clause 7i7 unless ! am\nt
 ( su* co/ is reasonable ) respect to ! 
transportation provid$4  4  7d7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to mon?s beg9n+ aft] 
! sev5? mon? :i* beg9s aft] ! date ( !  
enactm5t ( ?is ,act4