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HR 1392 99th Congress House Taxation Fringe benefits Income tax Labor and Employment Tax exclusion Transportation and Travel Travel costs Wages

A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is…

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A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers.

Introduced: March 4, 1985 See on congress.gov
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Mar 4, 1985
Introduced in House
Mar 4, 1985
Referred to House Committee on Ways and Means.
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers. (Present law excludes employer-provided transportation only if such service is offered for sale to customers in the ordinary course of business.)

What's happening now March 4, 1985

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Mar 19, 1985
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1392: A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-1392/
MLA
"H.R. 1392: A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-1392/.
Bluebook (legal)
H.R. 1392, 99th Cong. (2026), https://openamerica.io/bill/99-HR-1392/.
Markdown link
[H.R. 1392: A bill to amend the Internal Revenue Code of 1954 to provide that transportation may be excluded from gross income as a no-additional-cost fringe benefit without regard to whether such service is offered for sale to customers.](https://openamerica.io/bill/99-HR-1392/)
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