H.R. 3751

To amend the Internal Revenue Code of 1986 to extend the rule providing parity for exclusion from income for employer-provided mass transit and parking benefits.

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I

113th CONGRESS

1st Session

H. R. 3751

IN THE HOUSE OF REPRESENTATIVES

December 12, 2013

Ms. Norton 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 extend the rule providing parity for exclusion from income for employer-provided mass transit and parking benefits.

1.

Extension of parity for exclusion from income for employer-provided mass transit and parking benefits

(a)

In general

Paragraph (2) of section 132(f) of the Internal Revenue Code of 1986 is amended by striking January 1, 2014 and inserting January 1, 2015.

(b)

Effective date

The amendment made by this section shall apply to months after December 31, 2013.