,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #dji  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #ae1 #bjbe,mr4
 ,au*9closs 7= himself1 ,mr4 ,lawl]1 &  
,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 all[  
employ]s to d$uct c]ta9 transportation  
fr+e b5efits4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,support+ ,transit     
,commutes ,act4  #b4 ,d$uction all[$ =  
c]ta9 transportation fr+e b5efits       
provid$ by employ]s  7a7 ,9 g5]al       
,section #bgd7l7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by r$esignat+    
p>agraph 7#b7 z p>agraph 7#c7 & ins]t+  
aft] p>agraph 7#a7 ! foll[+ new         
p>agraph3  7#b7 ,exception = c]ta9      
transportation fr+e b5efits  7,a7 ,9    
g5]al ,p>agraph 7#a7 %all n apply to s  
mu* ( any qualifi$ transportation fr+e  
describ$ 9 subp>agraph 7,a7 or 7,b7 (   
section #acb7;f77#a7 z does n exce$ !   
limitation describ$ 9 section           

#acb7;f77#b77;,a74  7,b7 ,r$uc$ d$uction
 9 case ( b5efits provid$ "u sal>y      
r$uction agreem5ts ,9 ! case ( any      
qualifi$ transportation fr+e ) respect  
to :i* ! employee may elect betwe5      
receiv+ su* fr+e & receiv+ an am\nt     
directly 9 ca%1 subp>agraph 7,a7 %all be
 appli$ by sub/itut+ #ej p]c5t ( s mu* =
 s mu*4  4  7b7 ,con=m+ am5dm5t ,section
 #bgd7l77#c7 ( su* ,code1 z r$esignat$  
by subsection 7a71 is am5d$-- 7#a7 by   
/rik+ ?is subsection & ins]t+ p>agraph  
7#a71 &  7#b7 by ins]t+ = qualifi$      
bicycle commut+ reimbursem5t aft]       
,exception 9 ! head+ !re(4  7c7         
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ aft] ! date ( ! enactm5t ( ?is  
,act1 9 taxable ye>s end+ aft] su* date4