,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #dji  ,,in ,,the ,,house ,,of   
,,representatives  ,january #ae1        
#bjbe,mr4 ,auchincloss 7for himself1    
,mr4 ,lawler1 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    
allow employers to deduct certain       
transportation fringe benefits4  #a4    
,short title ,this ,act may be cited as 
the ,supporting ,transit ,commutes ,act4
  #b4 ,deduction allowed for certain    
transportation fringe benefits provided 
by employers  7a7 ,in general ,section  
#bgd7l7 of the ,internal ,revenue ,code 
of #aihf is amended by redesignating    
paragraph 7#b7 as paragraph 7#c7 and    
inserting after paragraph 7#a7 the      
following new paragraph3  7#b7          
,exception for certain transportation   
fringe benefits  7,a7 ,in general       
,paragraph 7#a7 shall not apply to so   
much of any qualified transportation    

fringe described in subparagraph 7,a7 or
 7,b7 of section #acb7;f77#a7 as does   
not exceed the limitation described in  
section #acb7;f77#b77;,a74  7,b7        
,reduced deduction in case of benefits  
provided under salary reduction         
agreements ,in the case of any qualified
 transportation fringe with respect to  
which the employee may elect between    
receiving such fringe and receiving an  
amount directly in cash1 subparagraph   
7,a7 shall be applied by substituting   
#ej percent of so much for so much4  4  
7b7 ,conforming amendment ,section      
#bgd7l77#c7 of such ,code1 as           
redesignated by subsection 7a71 is      
amended-- 7#a7 by striking this         
subsection and inserting paragraph 7#a71
 and  7#b7 by inserting for qualified   
bicycle commuting reimbursement after   
,exception in the heading thereof4  7c7 
,effective date ,the amendments made by 
this section shall apply to amounts paid
 or incurred after the date of the      
enactment of this ,act1 in taxable years

 ending after such date4