PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Gillen, Laura [D-NY-4] · D–NY
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Oct 2, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2026-09-21 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Lower Commuting Costs Act of 2026 would let individual taxpayers deduct qualifying travel costs between home and work or in their business. A deduction subtracts an amount from income when calculating taxes. The proposal would exclude reimbursed and lavish or extravagant expenses, cap the annual deduction, and prevent claiming another tax deduction or credit for the same costs.
This Act may be cited as the Lower Commuting Costs Act of 2026.
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.
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.
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).
The proposed deduction would cover amounts an individual pays or incurs for travel between home and employment, as well as travel in the individual's trade or business. Expenses would have to be unreimbursed and could not be lavish or extravagant.
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.
The base annual deduction limit would be $4,080, or $8,160 for a joint tax return, before the specified inflation adjustment.
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.
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—
For tax years beginning after 2026, the $4,080 base limit would increase using the referenced cost-of-living formula, substituting 2025 for its 2016 reference year. Any increase would be rounded to the nearest $10.
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.
If any increase under subparagraph (A) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10.
The Secretary would have to issue implementing regulations or guidance, including a simplified compliance rule, called a safe harbor, that reduces taxpayers' need to keep documentation for ordinary commuting expenses. The bill does not specify that rule's details.
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.
An amount allowed under the proposed deduction could not also qualify for a credit or deduction under another provision of the same tax-code chapter.
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).
The bill would create tax-code section 214 and add its deduction to section 62(a). The bill labels this treatment an “above-the-line” deduction; the surrounding text of section 62(a) is not supplied.
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
(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.
If enacted as written, the amendments would apply to amounts paid or incurred after December 31, 2026.
The amendments made by this section shall apply to amounts paid or incurred after December 31, 2026.
The supplied actions snapshot, updated October 2, 2026, records introduction in the House and referral to the House Committee on Ways and Means on September 21, 2026. It does not establish subsequent action or enactment.
Source snapshot updated 2026-10-02T20:02:00Z. 2026-09-21: Referred to the House Committee on Ways and Means. 2026-09-21: Introduced in House
A closer look
Reviewed version: Introduced in House · 2026-09-21. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy rider was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential treatment warranting a finding was identified in the complete supplied introduced text. Broad eligibility for the proposed deduction is not itself a targeted benefit under this review. This conclusion does not extend to other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Oct 2, 2026. How PlainBill uses AI