A bill to expand the working condition fringe exception of the Internal Revenue Code of 1954 with respect to employee use of vehicles.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to treat the use of a public vehicle by a public employee as a working condition fringe for purposes of the tax exclusion of certain employee fringe benefits. Defines a "public vehicle" as a vehicle used by a governmental unit to provide law enforcement, fire protection, emergency medical service, or any other service relating to the public safety. Treats the use of a farm use vehicle by an employee as a working condition fringe. Defines a "farm use vehicle" as any vehicle which is not a passenger automobile and is used in the employer's trade or business of farming.…