< Back to H.R. 2157 (105th Congress, 1997–1998)

Text of To amend the Internal Revenue Code of 1986 to encourage the use of public transportation systems by allowing individuals a ...

...allowing individuals a credit against income tax for expenses paid to commute to and from work using public transportation.

This bill was introduced on July 11, 1997, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jul 11, 1997 (Introduced).

Source: GPO

HR 2157 IH

105th CONGRESS

1st Session

H. R. 2157

To amend the Internal Revenue Code of 1986 to encourage the use of public transportation systems by allowing individuals a credit against income tax for expenses paid to commute to and from work using public transportation.

IN THE HOUSE OF REPRESENTATIVES

July 11, 1997

Mr. YATES introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to encourage the use of public transportation systems by allowing individuals a credit against income tax for expenses paid to commute to and from work using public transportation.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. CREDIT FOR PUBLIC TRANSPORTATION COMMUTING EXPENSES.

    (a) IN GENERAL- Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to nonrefundable personal credits) is amended by inserting after section 23 the following new section:

‘SEC. 24. COMMUTING EXPENSES ON PUBLIC TRANSPORTATION.

    ‘(a) IN GENERAL- In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the aggregate amount paid by the taxpayer during the taxable year for transportation by public transit between the taxpayer’s place of abode and place of employment.

    ‘(b) PUBLIC TRANSIT- For purposes of subsection (a), the term ‘public transit’ means any public transportation system (including by bus, train, or boat) available for use by the general public as passengers.

    ‘(c) DENIAL OF DOUBLE BENEFIT- No deduction shall be allowed under any provision of this chapter for any payment for which a credit is allowed under this section.’

    (b) CLERICAL AMENDMENT- The table of sections for such subpart A is amended by inserting after the item relating to section 23 the following new item:

‘Sec. 24. Commuting expenses on public transportation.’

    (c) EFFECTIVE DATE- The amendments made by this section shall apply to amounts paid after the date of the enactment of this Act in taxable years ending after such date.