Commuter Access Reform Act
This bill amends the Internal Revenue Code to treat any qualified alternative commuter transportation service as a qualified transportation fringe benefit that is excluded from an employee's gross income when it is provided by an employer.
A "qualified alternative commuter transportation service" is transportation in a commuter vehicle provided by a transportation network company if the service: (1) is designed to provide prearranged rides to passengers who consent to share the ride in whole or in part; and (2) is between the employee's residence, place of employment, or a mass transit facility, including any portion of the distance.
A "transportation network company" is an entity that uses a digital network to connect riders to drivers affiliated with the entity to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider.
The benefit is subject to a limit on the aggregate amount of transportation fringe benefits for parking and a qualified alternative commuter transportation service that may be excluded from gross income.
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