HR 1825

112th CONGRESS
1st Session

H. R. 1825

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

IN THE HOUSE OF REPRESENTATIVES

May 11, 2011

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 Means


A BILL

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

SECTION 1. SHORT TITLE; TABLE OF CONTENTS.

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

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

SEC. 4. PARKING CASH-OUT PROGRAMS.

SEC. 5. VANPOOL INVESTMENT CREDIT.

`SEC. 45S. QUALIFYING VANPOOL INVESTMENT CREDIT.

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

END