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HR 4043 101th Congress House Taxation Commuting Fringe benefits Income tax Mass rapid transit Tax exclusion Travel costs Van pools

To amend the Internal Revenue Code of 1986 to provide that employer subsidies for mass transit and van pooling be treated as working condition fringe benefits which are not included in gross income.

Introduced: February 21, 1990 See on congress.gov
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 21, 1990
Referred to the House Committee on Ways and Means.
Feb 21, 1990
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to include as a tax-excludible fringe benefit qualified employer-provided commuter services between an employee's residence and workplace. Includes as qualified services: (1) transportation furnished in a commuter highway vehicle (such as a van); and (2) transportation on public buses, trains, or subways that is paid for or reimbursed by the employer.

What's happening now February 21, 1990

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 4043: To amend the Internal Revenue Code of 1986 to provide that employer subsidies for mass transit and van pooling be treated as working condition fringe benefits which are not included in gross income.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-4043/
MLA
"H.R. 4043: To amend the Internal Revenue Code of 1986 to provide that employer subsidies for mass transit and van pooling be treated as working condition fringe benefits which are not included in gross income.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-4043/.
Bluebook (legal)
H.R. 4043, 101st Cong. (2026), https://openamerica.io/bill/101-HR-4043/.
Markdown link
[H.R. 4043: To amend the Internal Revenue Code of 1986 to provide that employer subsidies for mass transit and van pooling be treated as working condition fringe benefits which are not included in gross income.](https://openamerica.io/bill/101-HR-4043/)
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