HR 1825 IHCommentsClose CommentsPermalink

112th CONGRESSCommentsClose CommentsPermalink

1st SessionCommentsClose CommentsPermalink

H. R. 1825CommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to improve commuting and transportation options.CommentsClose CommentsPermalink

IN THE HOUSE OF REPRESENTATIVESCommentsClose CommentsPermalink

May 11, 2011CommentsClose CommentsPermalink

Mr. BLUMENAUER (for himself, Mrs. CAPPS, Mr. CONNOLLY of Virginia, Mr. FILNER, Ms. HIRONO, Mr. KUCINICH, Mr. MCGOVERN, Mr. GEORGE MILLER of California, Mr. MORAN, Mr. SIRES, Mr. POLIS, and Mr. RANGEL) introduced the following bill; which was referred to the Committee on Ways and MeansCommentsClose CommentsPermalink

A BILLCommentsClose CommentsPermalink

To amend the Internal Revenue Code of 1986 to improve commuting and transportation options.CommentsClose CommentsPermalink

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

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

(a) Short Title- This Act may be cited as the ‘Commuter Relief Act’.CommentsClose CommentsPermalink





(b) Table of Contents- The table of contents for this Act is as follows:CommentsClose CommentsPermalink





Sec. 1. Short title; table of contents.CommentsClose CommentsPermalink





Sec. 2. Increased uniform dollar limitation for all types of transportation fringe benefits.CommentsClose CommentsPermalink





Sec. 3. Eligibility of self-employed individuals to receive transit fringe benefits.CommentsClose CommentsPermalink





Sec. 4. Parking cash-out programs.CommentsClose CommentsPermalink





Sec. 5. Vanpool investment credit.CommentsClose CommentsPermalink





Sec. 6. Employees may receive transit passes and reimbursement of bicycle commuting expenses as excludable fringe benefits for the same month.CommentsClose CommentsPermalink

SEC. 2. INCREASED UNIFORM DOLLAR LIMITATION FOR ALL TYPES OF TRANSPORTATION FRINGE BENEFITS.

(a) In General- Paragraph (2) of section 132(f) of the Internal Revenue Code of 1986 (relating to limitation on exclusion) is amended--CommentsClose CommentsPermalink





(1) by striking ‘$100’ in subparagraph (A) and inserting ‘$200’, andCommentsClose CommentsPermalink





(2) by striking ‘$175’ in subparagraph (B) and inserting ‘$200’.CommentsClose CommentsPermalink





(b) Inflation Adjustment Conforming Amendments- Subparagraph (A) of section 132(f)(6) of the Internal Revenue Code of 1986 (relating to inflation adjustment) is amended--CommentsClose CommentsPermalink





(1) by striking the last sentence,CommentsClose CommentsPermalink





(2) by striking ‘1999’ and inserting ‘2012’, andCommentsClose CommentsPermalink





(3) by striking ‘1998’ and inserting ‘2011’.CommentsClose CommentsPermalink





(c) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2011.CommentsClose CommentsPermalink

SEC. 3. ELIGIBILITY OF SELF-EMPLOYED INDIVIDUALS TO RECEIVE TRANSIT FRINGE BENEFITS.

(a) In General- Subparagraph (E) of section 132(f)(5) is amended--CommentsClose CommentsPermalink





(1) by striking ‘For purposes of this subsection, the term’ and inserting the following:CommentsClose CommentsPermalink





‘(i) IN GENERAL- Except as provided in clause (ii), the term’, andCommentsClose CommentsPermalink





(2) by adding at the end the following new clause:CommentsClose CommentsPermalink





‘(ii) Self-Employed Individuals Eligible for Transit Pass Fringe Benefit- For purposes of paragraph (1)(B), such term includes an individual who is an employee within the meaning of section 401(c)(1).’.CommentsClose CommentsPermalink





(b) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2011.CommentsClose CommentsPermalink

SEC. 4. PARKING CASH-OUT PROGRAMS.

(a) In General- Subparagraph (C) of section 132(f)(5) is amended--CommentsClose CommentsPermalink





(1) by striking ‘The term’ and inserting the following:CommentsClose CommentsPermalink





‘(i) IN GENERAL- The term’.CommentsClose CommentsPermalink





(2) by adding at the end of clause (i), as amended by paragraph (1), the following: ‘Such term shall not include any parking with respect to any specified employer unless such employer establishes a parking cash-out program.’, andCommentsClose CommentsPermalink





(3) by adding at the end the following new clauses:CommentsClose CommentsPermalink





‘(ii) SPECIFIED EMPLOYER- For purposes of this subparagraph, the term ‘specified employer’ means any employer who--CommentsClose CommentsPermalink





‘(I) employs on average 50 or more employees during the calendar year,CommentsClose CommentsPermalink





‘(II) leases the parking facilities referred to in clause (i),CommentsClose CommentsPermalink





‘(III) can separately determine the amount paid per parking space leased, andCommentsClose CommentsPermalink





‘(IV) can reduce the number of parking space leased (on a basis not less frequently than monthly) without penalty.CommentsClose CommentsPermalink





‘(iii) PARKING CASH-OUT PROGRAM- For purposes of this subparagraph, the term ‘parking cash-out program’ means a program established by the employer under which--CommentsClose CommentsPermalink





‘(I) the employer offers employees a cash allowance equal to the regular amount paid by the employer for parking for a single employee under clause (i) in lieu of the parking referred to in clause (i), andCommentsClose CommentsPermalink





‘(II) any employee electing the cash allowance shall certify to the employer that the employee will comply with guidelines established by the employer to avoid neighborhood parking problems and violation of such guidelines are enforced by the employer by termination of eligibility of such employee for such cash allowance and employer sponsored parking.’.CommentsClose CommentsPermalink





(b) Effective Date- The amendments made by this section shall apply to parking provided during calendar years beginning after December 31, 2011.CommentsClose CommentsPermalink

SEC. 5. VANPOOL INVESTMENT CREDIT.

(a) In General- Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:CommentsClose CommentsPermalink

‘SEC. 45S. QUALIFYING VANPOOL INVESTMENT CREDIT.

‘(a) General Rule- For purposes of section 38, the qualifying vanpool investment credit for any taxable year is an amount equal to 10 percent of the basis of a qualified commuter van placed in service by the taxpayer during the taxable year.CommentsClose CommentsPermalink





‘(b) Qualified Commuter Van- For purposes of this section, the term ‘qualified commuter van’ means a vehicle--CommentsClose CommentsPermalink





‘(1) the seating capacity of which is at least 7, but not more than 15, adults (not including the driver),CommentsClose CommentsPermalink





‘(2) which has a 3-year class life,CommentsClose CommentsPermalink





‘(3) at least 80 percent of the mileage use of which can reasonably be expected to be for transportation described in section 132(f)(1)(A),CommentsClose CommentsPermalink





‘(4) with respect to which depreciation (or amortization in lieu of depreciation) is allowable, andCommentsClose CommentsPermalink





‘(5) is originally placed in service by the taxpayer before January 1, 2019.CommentsClose CommentsPermalink





‘(c) Leasing Exception-CommentsClose CommentsPermalink





‘(1) IN GENERAL- In the case of an employer who enters into a lease with an unrelated person for the provision of transportation described in section 132(f)(1)(A) and who makes an election under this subsection for a taxable year (in such form and manner as the Secretary may by regulation prescribe), in lieu of the amount determined under subsection (a), the qualifying vanpool investment credit with respect to the taxpayer for the taxable year shall be an amount equal to 10 percent of the amounts paid or incurred by the employer for the taxable year pursuant to such lease for the provision of such transportation.CommentsClose CommentsPermalink





‘(2) RELATED PERSONS- All persons treated as a single employer under subsection (a) or (b) of section 52 shall be treated as related persons for purposes of this subsection.CommentsClose CommentsPermalink





‘(3) TERMINATION- This subsection shall not apply to any amounts paid or incurred after December 31, 2014.CommentsClose CommentsPermalink





‘(d) Basis Reduction- For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit.’.CommentsClose CommentsPermalink





(b) Credit Treated as Part of General Business Credit- Section 38(b) of such Code is amended by striking ‘plus’ at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting ‘, plus’, and by adding at the end of following new paragraph:CommentsClose CommentsPermalink





‘(37) the qualifying vanpool investment credit determined under section 45S(a).’.CommentsClose CommentsPermalink





(c) Conforming Amendment- Subsection (a) of section 1016 of such Code is amended by striking ‘and’ at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting ‘, and’, and by adding at the end the following new paragraph:CommentsClose CommentsPermalink





‘(38) to the extent provided in section 45S(e), in the case of amounts with respect to which a credit has been allowed under section 45S.’CommentsClose CommentsPermalink





(d) Clerical Amendment- The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item:CommentsClose CommentsPermalink





‘Sec. 45S. Qualifying vanpool investment credit.’.CommentsClose CommentsPermalink





(e) Effective Date- The amendments made by this section shall apply to property placed in service, and amounts paid or incurred, after December 31, 2011.CommentsClose CommentsPermalink

SEC. 6. EMPLOYEES MAY RECEIVE TRANSIT PASSES AND REIMBURSEMENT OF BICYCLE COMMUTING EXPENSES AS EXCLUDABLE FRINGE BENEFITS FOR THE SAME MONTH.

(a) In General- Subclause (II) of section 132(f)(5)(F)(iii) of the Internal Revenue Code of 1986 (defining qualified bicycling month) is amended by striking ‘, (B),’.CommentsClose CommentsPermalink





(b) Limitation- Subparagraph (A) of section 132(f)(2) of such Code (relating to limitation on exclusions) is amended by striking ‘and (B)’ and inserting ‘, (B), and (D)’.CommentsClose CommentsPermalink





(c) Repeal of Constructive Receipt Treatment of Bicycle Commuting Reimbursements- Paragraph (4) of section 132(f) of such Code is amended by striking ‘(other than a qualified bicycle commuting reimbursement)’.CommentsClose CommentsPermalink





(d) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2011.CommentsClose CommentsPermalink