COMMUTE-TO-WORK BENEFITS.

SEC. 8004. COMMUTE-TO-WORK BENEFITS. (a) Findings.— The Congress finds that— (1) current Federal policy places commuter transit benefits at a disadvantage compared to drive-to-work benefits; (2) this Federal policy is inconsistent with important national policy objectives, including the need to conserve energy, reduce reliance on energy imports, lessen congestion, and clean our Nation’s air; 105 STAT. 2207 (3) commuter transit benefits should be part of a comprehensive solution to national transportation and air pollution problems; (4) current Federal law allows employers to provide only up to $21 per month in employee benefits for transit or van pools; (5) the current “cliff provision”, which treats an entire commuter transit benefit as taxable income if it exceeds $21 per month, unduly penalizes the most effective employer efforts to change commuter behavior; (6) employer-provided commuter transit incentives offer many public benefits, including increased access of low-income persons to good jobs, inexpensive reduction of roadway and parking congestion, and cost-effective incentives for timely arrival at work; and (7) legislation to provide equitable treatment of employer-provided commuter transit benefits has been introduced with bipartisan support in both the Senate and House of Representatives. (b) Policy.— The Congress strongly supports Federal policy that promotes increased use of employer-provided commuter transit benefits. Such a policy “levels the playing field” between transportation modes and is consistent with important national objectives of energy conservation, reduced reliance on energy imports, lessened Congestion, and clean air.