II
113th CONGRESS
1st Session
S. 1882
IN THE SENATE OF THE UNITED STATES
December 20, 2013
Mr. Schumer introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to extend parity for exclusion from income for employer-provided mass transit and parking benefits.
Extension of parity for exclusion from income for employer-provided mass transit and parking benefits
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
.
Effective date
The amendment made by this section shall apply to months after December 31, 2013.