HR 193
102th 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: January 3, 1991
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 3, 1991
Referred to the House Committee on Ways and Means.
Jan 3, 1991
Introduced in House
Plain-English summary
Amends the Internal Revenue Code to exclude from gross income 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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1