Supporting Transit Commutes Act

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Latest Action

Jan 15, 2025

Referred to the House Committee on Ways and Means.

Summaries (1)

Introduced in House - Jan 15, 2025 00

Supporting Transit Commutes Act This bill provides employers a tax deduction for certain transportation fringe benefits given to employees.Under the bill, employers may deduct costs for providing employees transportation in a commuter highway vehicle (e.g., van pool) between the employee’s home and place of work or a transit pass. The amount of the deduction cannot exceed the aggregate exclusion amount for such fringe benefits ($325 per month per employee in 2025 and adjusted annually). Further, under the bill, the deduction cannot exceed 50% of such amount for transportation fringe benefits provided under a salary reduction agreement.

Actions (3)

Referred to the House Committee on Ways and Means.

Type: IntroReferral | Source: House floor actions | Code: H11100

Jan 15, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: Intro-H

Jan 15, 2025

Introduced in House

Type: IntroReferral | Source: Library of Congress | Code: 1000

Jan 15, 2025

Subjects (5)

Commuting Employee benefits and pensions Income tax deductions Taxation (Policy Area) Transportation costs

Cosponsors (7)

Rep. Suozzi, Thomas R. [D-NY-3]

(D-NY)
Oct 3, 2025

Rep. Latimer, George [D-NY-16]

(D-NY)
Feb 27, 2025

Del. Norton, Eleanor Holmes [D-DC-At Large]

(D-DC)
Jan 31, 2025

Rep. Watson Coleman, Bonnie [D-NJ-12]

(D-NJ)
Jan 31, 2025

Rep. Carson, André [D-IN-7]

(D-IN)
Jan 28, 2025

Rep. Lawler, Michael [R-NY-17]

(R-NY)
Jan 15, 2025

Rep. McGovern, James P. [D-MA-2]

(D-MA)
Jan 15, 2025

Text Versions (1)

Introduced in House

Jan 15, 2025

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Full Bill Text

Length: 2,583 characters Version: Introduced in House Version Date: Jan 15, 2025 Last Updated: Nov 13, 2025 6:30 AM

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 409 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 409

To amend the Internal Revenue Code of 1986 to allow employers to deduct
certain transportation fringe benefits.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

January 15, 2025

Mr. Auchincloss (for himself, Mr. Lawler, and Mr. McGovern) introduced
the following bill; which was referred to the Committee on Ways and
Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to allow employers to deduct
certain transportation fringe benefits.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1.

This Act may be cited as the ``Supporting Transit Commutes Act''.

SEC. 2.

PROVIDED BY EMPLOYERS.

(a) In General.--

Section 274 (l) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (2) as paragraph (3) and inserting after paragraph (1) the following new paragraph: `` (2) Exception for certain transportation fringe benefits.

(l) of the Internal Revenue Code of
1986 is amended by redesignating paragraph

(2) as paragraph

(3) and
inserting after paragraph

(1) the following new paragraph:
``

(2) Exception for certain transportation fringe
benefits.--
``
(A) In general.--Paragraph

(1) shall not apply to
so much of any qualified transportation fringe
described in subparagraph
(A) or
(B) of

section 132 (f) (1) as does not exceed the limitation described in

(f)

(1) as does not exceed the limitation described
in

section 132 (f) (2) (A) .

(f)

(2)
(A) .
``
(B) 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 cash, subparagraph
(A) shall be applied by
substituting `50 percent of so much' for `so much'.''.

(b) Conforming Amendment.--

Section 274 (l) (3) of such Code, as redesignated by subsection (a) , is amended-- (1) by striking ``this subsection'' and inserting ``paragraph (1) '', and (2) by inserting ``for qualified bicycle commuting reimbursement'' after ``Exception'' in the heading thereof.

(l) (3) of such Code, as
redesignated by subsection

(a) , is amended--

(1) by striking ``this subsection'' and inserting
``paragraph

(1) '', and

(2) by inserting ``for qualified bicycle commuting
reimbursement'' after ``Exception'' in the heading thereof.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred after the date of the enactment of
this Act, in taxable years ending after such date.
<all>

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 409 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 409

To amend the Internal Revenue Code of 1986 to allow employers to deduct 
 certain transportation fringe benefits.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 January 15, 2025

Mr. Auchincloss (for himself, Mr. Lawler, and Mr. McGovern) introduced 
 the following bill; which was referred to the Committee on Ways and 
 Means

_______________________________________________________________________

 A BILL

To amend the Internal Revenue Code of 1986 to allow employers to deduct 
 certain transportation fringe benefits.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Supporting Transit Commutes Act''.

SEC. 2. DEDUCTION ALLOWED FOR CERTAIN TRANSPORTATION FRINGE BENEFITS 
 PROVIDED BY EMPLOYERS.

    (a) In General.--

Section 274
            (l) of the Internal Revenue Code of 
1986 is amended by redesignating paragraph

    (2) as paragraph

    (3) and 
inserting after paragraph

    (1) the following new paragraph:
 ``

    (2) Exception for certain transportation fringe 
 benefits.--
 ``
        (A) In general.--Paragraph

    (1) shall not apply to 
 so much of any qualified transportation fringe 
 described in subparagraph
        (A) or
        (B) of 

section 132

    (f)

    (1) as does not exceed the limitation described 
 in 

section 132

    (f)

    (2)
        (A) .
 ``
        (B) 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 cash, subparagraph
        (A) shall be applied by 
 substituting `50 percent of so much' for `so much'.''.

    (b) Conforming Amendment.--

Section 274
            (l) (3) of such Code, as 
redesignated by subsection

    (a) , is amended--

    (1) by striking ``this subsection'' and inserting 
 ``paragraph

    (1) '', and

    (2) by inserting ``for qualified bicycle commuting 
 reimbursement'' after ``Exception'' in the heading thereof.
            (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act, in taxable years ending after such date.
 <all>

View original source ↗

119-hr409