PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance.
Congressional Research Service
Version 00 · Introduced in Senate · May 12, 2022
COVID-19 Commuter Benefits Distribution Act
This bill allows a one-time withdrawal of certain unused amounts in an employee transportation fringe benefit account. (Conditions apply.)
As background, an employer may provide qualified transportation fringe benefits (e.g., transit passes and parking) to employees through a compensation reduction agreement, under which the employee designates a portion of their compensation for such benefits. Under current law, the amount designated under such an agreement (1) is excluded from the employee’s gross income (for federal tax purposes), up to a maximum monthly amount; and (2) may be used only for qualified transportation expenses.
Showing the opening paragraphs of the official summary.
Under the bill, an employee may withdraw unused amounts from a qualified transportation fringe benefit account, established through a compensation reduction agreement, without any conditions being placed on the use of such amounts. Only one withdrawal is allowed. Further, the withdrawal
must occur within a specified period of time;
may not exceed the lesser of the balance of the employee’s transportation fringe benefit account on the date of the withdrawal or the highest balance of such account during the period beginning on March 13, 2020, and ending on the bill's enactment date; and
must be included in the employee’s gross income.
People & committees
Sen. Gillibrand, Kirsten E. [D-NY] · D–NY
Legislative record
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Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Oct 30, 2026. Consult Congress.gov for the current record.
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