H.R. 10511 – Lower Commuting Costs Act of 2026

AI-Generated Summary

Updated September 25, 2026 at 2:51 AM UTC

The Lower Commuting Costs Act of 2026 adds a new above‑the‑line deduction to the tax code that lets individuals deduct ordinary commuting costs between home and work. The deduction is limited to $4,080 per year (or $8,160 for joint returns) and is adjusted for inflation in future years. It applies to expenses incurred after December 31, 2026 and prevents taxpayers from claiming other credits or deductions for the same commuting costs.

Key Provisions

Creates a new Section 214 that allows a deduction for non‑reimbursed commuting expenses incurred between a taxpayer’s residence and place of employment or in the course of their trade or business.
Sets an annual deduction limit of $4,080 per individual (double for joint returns), with automatic cost‑of‑living adjustments for years beginning after 2026.
Requires the Treasury Secretary to issue guidance, including a safe‑harbor rule that reduces the documentation burden for ordinary commuting expenses.
Prohibits any other credit or deduction from being claimed on the same commuting expenses to avoid double benefits.
Amends Section 62(a) to list the new commuting deduction as an above‑the‑line deduction, making it available before calculating adjusted gross income.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 21, 2026

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HouseIntro Referral

Introduced in House

September 21, 2026

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 21, 2026

Bill Text

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Introduced in HouseIssued September 21, 2026

I

119th CONGRESS

2d Session

H. R. 10511

IN THE HOUSE OF REPRESENTATIVES

September 21, 2026

Ms. Gillen (for herself, Mr. Van Drew, and Mr. Kean) 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 establish an above-the-line deduction for commuting expenses.

1.

Short title

This Act may be cited as the Lower Commuting Costs Act of 2026.

2.

Above‑the‑line deduction for commuting expenses

(a)

Deduction allowed

Part VII of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by inserting after section 213 the following new section:

214.

Commuting expenses

(a)

In general

In the case of an individual, there shall be allowed as a deduction for the taxable year an amount equal to the amounts paid or incurred by the taxpayer for travel (other than amounts which are lavish or extravagant) which are not otherwise reimbursed—

(1)

between the taxpayer’s residence and place of employment, or

(2)

in the course of the trade or business of the taxpayer.

(b)

Limitation

(1)

In general

The amount of the deduction allowed under subsection (a) shall not exceed $4,080 (twice such amount in the case of a joint return) for any taxable year.

(2)

Inflation adjustment

(A)

In general

In the case of any taxable year beginning after 2026, the $4,080 dollar amount in paragraph (1) shall be increased by an amount equal to—

(i)

such dollar amount, multiplied by

(ii)

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2025 for calendar year 2016 in subparagraph (A)(ii) thereof.

(B)

Rounding

If any increase under subparagraph (A) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10.

(c)

Safe harbor

The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including a safe harbor limiting the need for a taxpayer to retain documentation with respect to the ordinary commuting expenses of such taxpayer.

(d)

No double benefit

No credit or deduction shall be allowed under any other provision of this chapter with respect to any amount for which a deduction is allowed under subsection (a).

.

(b)

Deduction allowed above-the-Line

Section 62(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(22)

Commuting expenses

The deduction allowed by section 214.

.

(c)

Effective date

The amendments made by this section shall apply to amounts paid or incurred after December 31, 2026.