Only the left has signed this so far (Bill Ranking)
H.R. 409 · 119th Congress (2025-2026)
9 members · Left 7 · Center 2 · Right 0 (Bill Ranking)
| Sponsor | Rep. Auchincloss, Jake (D-MA) (Introduced 01/15/2025) |
|---|---|
| Sponsor Voting Record | Lean left · DW-NOMINATE -0.28 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 9 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Ways and Means Committee |
| Latest Action | 01/15/2025 Referred to the House Committee on Ways and Means. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (01/15/2025)
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.
119 HR 409 IH: Supporting Transit Commutes Act U.S. House of Representatives 2025-01-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 409IN THE HOUSE OF REPRESENTATIVESJanuary 15, 2025Mr. Auchincloss (for himself, Mr. Lawler, and Mr. McGovern) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to allow employers to deduct certain transportation fringe benefits.1.Short titleThis Act may be cited as the Supporting Transit Commutes Act.
2.Deduction allowed for certain transportation fringe benefits provided by employers(a)In generalSection 274(l) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (2) as paragraph (3) and inserting after paragraph (1) the following new paragraph:(2)Exception for certain transportation fringe benefits(A)In generalParagraph (1) shall not apply to so much of any qualified transportation fringe described in subparagraph (A) or (B) of section 132(f)(1) as does not exceed the limitation described in section 132(f)(2)(A).(B)Reduced deduction in case of benefits provided under salary reduction agreementsIn the case of any qualified transportation fringe with respect to which the employee may elect between receiving such fringe and receiving an amount directly in cash, subparagraph (A) shall be applied by substituting 50 percent of so much for so much. .(b)Conforming amendmentSection 274(l)(3) of such Code, as redesignated by subsection (a), is amended—(1)by striking this subsection and inserting paragraph (1), and(2)by inserting for qualified bicycle commuting reimbursement after Exception in the heading thereof.(c)Effective dateThe amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date.
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 01/15/2025 | Library of Congress | Introduced in House |
| 01/15/2025 | Library of Congress | Introduced in House |
| 01/15/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| Title Type | Title |
|---|---|
| Display Title | Supporting Transit Commutes Act |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to allow employers to deduct certain transportation fringe benefits. |
| Short Title(s) as Introduced | Supporting Transit Commutes Act |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| House - Ways and Means Committee | 01/15/2025 Referred To |
No related bill information was received for H.R. 409.
Policy Area: Taxation
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.