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H.R. 409

U.S. House•In House Committee

Summary

H.R. 409, the Supporting Transit Commutes Act, was introduced in the House on Jan 15, 2025 by Rep. Jake Auchincloss (D) with 8 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 15, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 409 has 8 co-sponsors.

hb409/introduced-in-house.txt
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.
 I  119th CONGRESS  1st Session  H. R. 409  IN THE HOUSE OF REPRESENTATIVES   January 15, 2025   Mr. Auchincloss  (for himself,  Mr. Lawler , and  Mr. McGovern ) 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 allow employers to deduct certain transportation fringe benefits.
1.
Short title
This Act may be cited as the   Supporting Transit Commutes Act  .
2.
Deduction allowed for certain transportation fringe benefits provided by employers
(a)
In general
 Section 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 general
Paragraph (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 agreements
In 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 amendment
Section 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 date
The 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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-01-15
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Jan 15, 2025

hb409/introduced-in-house.md

Shown Here:
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.

Sponsors

Rep. Jake Auchincloss (D) sponsors H.R. 409, and 8 members have co-sponsored it, 2 of them from the day it was introduced.

Committees

H.R. 409 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jan 15, 2025 · 1,160 Bills

Actions

H.R. 409 has taken 2 actions since Jan 15, 2025.

ChamberAction
Jan 15, 2025
House
Introduced in House
Jan 15, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 409 has not gone to a roll call.

Titles

H.R. 409 goes by 3 titles, 1 of them short titles.

  • Supporting Transit Commutes Act — Display Title
  • To amend the Internal Revenue Code of 1986 to allow employers to deduct certain transportation fringe benefits. — Official Title as Introduced
  • Supporting Transit Commutes Act — Short Title(s) as Introduced

Lobbying

2 clients hired 2 firms and 7 registered lobbyists who named H.R. 409 in 9 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Education, Family issues/Abortion/Adoption, Labor Issues/Antitrust/Workplace, Agriculture, Civil Rights/Civil Liberties, Copyright/Patent/Trademark, Health Issues.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
SOCIETY FOR HUMAN RESOURCE MANAGEMENT—Virginia15—
SAZERAC COMPANY, INC.Distiller of spiritsDistrict of Columbia14$240K

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
SOCIETY FOR HUMAN RESOURCE MANAGEMENT15—
S-3 GROUP14$240K

Lobbyists

Named on the filings that cite the bill.

LobbyistFirmsClientsFilings
CHARLES TAYLOR115
JOSE CEBALLOS114
KEVIN CASEY114
MARTIN DELGADO114
MARTIN REISER114
MICHAEL LONG114
OLIVIA KURTZ114

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
SOCIETY FOR HUMAN RESOURCE MANAGEMENTSOCIETY FOR HUMAN RESOURCE MANAGEMENT2025 second_quarter$560K2nd Quarter - Report
SOCIETY FOR HUMAN RESOURCE MANAGEMENTSOCIETY FOR HUMAN RESOURCE MANAGEMENT2026 first_quarter$360K1st Quarter - Report
SOCIETY FOR HUMAN RESOURCE MANAGEMENTSOCIETY FOR HUMAN RESOURCE MANAGEMENT2025 third_quarter$310K3rd Quarter - Report
SOCIETY FOR HUMAN RESOURCE MANAGEMENTSOCIETY FOR HUMAN RESOURCE MANAGEMENT2025 first_quarter$280K1st Quarter - Report
SOCIETY FOR HUMAN RESOURCE MANAGEMENTSOCIETY FOR HUMAN RESOURCE MANAGEMENT2025 fourth_quarter$190K4th Quarter - Report
SAZERAC COMPANY, INC.S-3 GROUP2025 fourth_quarter$60K4th Quarter - Report
SAZERAC COMPANY, INC.S-3 GROUP2025 third_quarter$60K3rd Quarter - Report
SAZERAC COMPANY, INC.S-3 GROUP2025 second_quarter$60K2nd Quarter - Report
SAZERAC COMPANY, INC.S-3 GROUP2025 first_quarter$60K1st Quarter - Report

Classification

The Congressional Research Service files H.R. 409 under Taxation, one of its 31 policy areas, and gives it 4 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 409’s is Taxation.

hr409/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Legislative Subjects

H.R. 409 carries 4 of CRS’s legislative subjects, from Commuting to Transportation costs.

hr409/subjects.txt
CommutingEmployee benefits and pensionsIncome tax deductionsTransportation costs

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 409, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 8 (Wednesday, January 15, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. AUCHINCLOSS:H.R. 409.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H186]

Source: congress.gov · legiscan.com