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Supporting Transit Commutes Act
To amend the Internal Revenue Code of 1986 to allow employers to deduct certain transportation fringe benefits.
Summary
The Supporting Transit Commutes Act amends the Internal Revenue Code to allow employers to deduct the cost of providing certain transportation fringe benefits to their employees, such as transit passes and parking subsidies, which are currently not tax-deductible. For benefits offered under salary reduction agreements where employees can choose to receive cash instead, employers may deduct only 50 percent of the benefit cost. The bill updates the tax code's treatment of qualified bicycle commuting reimbursements and makes related conforming amendments. The changes apply to transportation benefits provided after the bill's enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
8 cosponsors
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC)
- Rep. Carson, André [D-IN-7] (D-IN)
- Rep. Kennedy, Timothy M. [D-NY-26] (D-NY)
- Rep. Latimer, George [D-NY-16] (D-NY)
- Rep. Lawler, Michael [R-NY-17] (R-NY)
- Rep. McGovern, James P. [D-MA-2] (D-MA)
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY)
- Rep. Watson Coleman, Bonnie [D-NJ-12] (D-NJ)
Actions (2)
- Jan 15, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 15, 2025 Introduced in House
More bills on these subjects (8)
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Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
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Full text
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>
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