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 exclude from the gross income of an employee the following qualified employer-provided transportation benefits: (1) the value of transportation in a commuter highway vehicle between the employee's residence and workplace; and (2) up to $100 per month of the value of any transit pass entitling the employee to transportation on mass transit facilities. Requires that such benefits be provided: (1) under a nondiscriminatory written plan; and (2) in addition to (and not in lieu of) any other compensation.…