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.

H.R. 3751 · 113th Congress · Dec 12, 2013 · Lineage

A BILL

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.

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

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