I
119THCONGRESS
1
STSESSION 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
JANUARY15, 2025
Mr. A
UCHINCLOSS(for himself, Mr. LAWLER, and Mr. MCGOVERN) intro-
duced 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Supporting Transit 4
Commutes Act’’. 5
SEC. 2. DEDUCTION ALLOWED FOR CERTAIN TRANSPOR-6
TATION FRINGE BENEFITS PROVIDED BY EM-7
PLOYERS. 8
(a) I
NGENERAL.—Section 274(l) of the Internal 9
Revenue Code of 1986 is amended by redesignating para-10
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•HR 409 IH
graph (2) as paragraph (3) and inserting after paragraph 1
(1) the following new paragraph: 2
‘‘(2) E
XCEPTION FOR CERTAIN TRANSPOR -3
TATION FRINGE BENEFITS .— 4
‘‘(A) I
N GENERAL.—Paragraph (1) shall 5
not apply to so much of any qualified transpor-6
tation fringe described in subparagraph (A) or 7
(B) of section 132(f)(1) as does not exceed the 8
limitation described in section 132(f)(2)(A). 9
‘‘(B) R
EDUCED DEDUCTION IN CASE OF 10
BENEFITS PROVIDED UNDER SALARY REDUC -11
TION AGREEMENTS .—In the case of any quali-12
fied transportation fringe with respect to which 13
the employee may elect between receiving such 14
fringe and receiving an amount directly in cash, 15
subparagraph (A) shall be applied by sub-16
stituting ‘50 percent of so much’ for ‘so 17
much’.’’. 18
(b) C
ONFORMINGAMENDMENT.—Section 274(l)(3) 19
of such Code, as redesignated by subsection (a), is amend-20
ed— 21
(1) by striking ‘‘this subsection’’ and inserting 22
‘‘paragraph (1)’’, and 23
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(2) by inserting ‘‘FOR QUALIFIED BICYCLE COM -1
MUTING REIMBURSEMENT ’’ after ‘‘EXCEPTION’’ in 2
the heading thereof. 3
(c) E
FFECTIVEDATE.—The amendments made by 4
this section shall apply to amounts paid or incurred after 5
the date of the enactment of this Act, in taxable years 6
ending after such date. 7
Æ
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