A bill to amend the Internal Revenue Code of 1986 to exclude from gross income the value of certain transportation furnished by an employer.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit the exclusion from an employee's gross income of the following qualified employer-provided transportation benefits: (1) the value of transportation in a commuter highway vehicle between the employee's residence and place of employment; and (2) up to $45 per month of the value of any transit pass entitling the employee to transportation on mass transit facilities.…