HR 409
119th Congress
House
Taxation
Commuting
Employee benefits and pensions
Income tax deductions
Transportation costs
Supporting Transit Commutes Act
Introduced: January 15, 2025
Introduced by:
Auchincloss, Jake
Democratic
· Massachusetts
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 15, 2025
Referred to the House Committee on Ways and Means.
Jan 15, 2025
Introduced in House
Plain-English summary
Supporting Transit Commutes Act
This bill provides employers a tax deduction for certain transportation fringe benefits given to employees.
Under the bill, employers may deduct costs for providing employees transportation in a commuter highway vehicle (e.g., van pool) between the employee’s home and place of work or a transit pass. The amount of the deduction cannot exceed the aggregate exclusion amount for such fringe benefits ($325 per month per employee in 2025 and adjusted annually). Further, under the bill, the deduction cannot exceed 50% of such amount for transportation fringe benefits provided under a salary reduction agreement.
What's happening now
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1