[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1825 Introduced in House (IH)]
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.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Commuter Relief
Act''.
(b) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 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. 6. Employees may receive transit passes and reimbursement of
bicycle commuting expenses as excludable
fringe benefits for the same month.
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--
(1) by striking ``$100'' in subparagraph (A) and inserting
``$200'', and
(2) by striking ``$175'' in subparagraph (B) and inserting
``$200''.
(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--
(1) by striking the last sentence,
(2) by striking ``1999'' and inserting ``2012'', and
(3) by striking ``1998'' and inserting ``2011''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
SEC. 3. ELIGIBILITY OF SELF-EMPLOYED INDIVIDUALS TO RECEIVE TRANSIT
FRINGE BENEFITS.
(a) In General.--Subparagraph (E) of section 132(f)(5) is amended--
(1) by striking ``For purposes of this subsection, the
term'' and inserting the following:
``(i) In general.--Except as provided in
clause (ii), the term'', and
(2) by adding at the end the following new clause:
``(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).''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
SEC. 4. PARKING CASH-OUT PROGRAMS.
(a) In General.--Subparagraph (C) of section 132(f)(5) is amended--
(1) by striking ``The term'' and inserting the following:
``(i) In general.--The term''.
(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.'', and
(3) by adding at the end the following new clauses:
``(ii) Specified employer.--For purposes of
this subparagraph, the term `specified
employer' means any employer who--
``(I) employs on average 50 or more
employees during the calendar year,
``(II) leases the parking
facilities referred to in clause (i),
``(III) can separately determine
the amount paid per parking space
leased, and
``(IV) can reduce the number of
parking space leased (on a basis not
less frequently than monthly) without
penalty.
``(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--
``(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), and
``(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.''.
(b) Effective Date.--The amendments made by this section shall
apply to parking provided during calendar years beginning after
December 31, 2011.
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:
``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.
``(b) Qualified Commuter Van.--For purposes of this section, the
term `qualified commuter van' means a vehicle--
``(1) the seating capacity of which is at least 7, but not
more than 15, adults (not including the driver),
``(2) which has a 3-year class life,
``(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),
``(4) with respect to which depreciation (or amortization
in lieu of depreciation) is allowable, and
``(5) is originally placed in service by the taxpayer
before January 1, 2019.
``(c) Leasing Exception.--
``(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.
``(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.
``(3) Termination.--This subsection shall not apply to any
amounts paid or incurred after December 31, 2014.
``(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.''.
(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:
``(37) the qualifying vanpool investment credit determined
under section 45S(a).''.
(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:
``(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.''
(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:
``Sec. 45S. Qualifying vanpool investment credit.''.
(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.
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),''.
(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)''.
(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)''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2011.
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