,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bbda  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #bh1 #bjag,mr4 
,hold+ 7= himself & ,mr4 ,meehan7       
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 qualifi$  
alt]native commut] transportation       
s]vice4  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] transportation s]vice ,section 
#acb7;f77#e7 ( su* ,code is am5d$ by    
add+ at ! end ! foll[+3  7,g7 ,qualifi$ 
alt]native commut] transportation s]vice
  7i7 ,9 g5]al ,! t]m qualifi$          
alt]native commut] transportation s]vice
 means transportation 9 a commut]       
vehicle provid$ by a transportation     
network company if su* transportation-- 
7,i7 is design$ to provide pre>rang$    
rides to pass5g]s :o cons5t to %>e !    
ride 9 :ole or 9 "p1 &  7,,ii7 su*      
transportation is betwe5 ! employee's   
resid5ce1 place ( employm5t1 or a mass  
transit facility1 includ+ any portion ( 
! di/ance betwe5 an employee's resid5ce1
 place ( employm5t1 or mass transit4    
7ii7 ,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 transport ! rid] us+ a vehicle 
own$1 leas$1 or o!rwise au?oriz$ = use  

by ! driv] to a po9t *os5 by ! rid]4    
7iii7 ,commut] vehicle ,! t]m commut]   
vehicle means a vehicle ! seat+ capacity
 7n includ+ ! driv]7 ( :i* is at lea/   
f\r & n m ?an six4  4  7d7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to transportation provid$    
aft] ,decemb] #ca1 #bjag4