Above-the-Line Commuting Deduction

Summary#

This proposal would amend the Internal Revenue Code of 1986 to establish an above-the-line deduction for commuting expenses. It was introduced in the House and referred to the House Committee on Ways and Means. Sponsors listed are Laura Gillen, Jefferson Van Drew, and Thomas Kean. No publicly available information on the deduction's amount, eligibility rules, or effective date.

What it means for you#

If enacted, people who pay commuting costs may be able to claim those costs as an above-the-line deduction when filing income taxes. Above-the-line deductions are taken before calculating adjusted gross income. No publicly available information on who would qualify or how the deduction would be claimed.

Expenses#

No publicly available information on estimated budget effects, cost to the Treasury, or any official fiscal score. No publicly available information on administrative or compliance costs.

Proponents' View#

The measure is sponsored by Laura Gillen, Jefferson Van Drew, and Thomas Kean. No publicly available statements or summary of proponents' arguments are included in the provided material.

Opponents' View#

No publicly available information about opposition, criticism, or alternative proposals is included in the provided material.