H-1485.1          _______________________________________________

                             HOUSE JOINT MEMORIAL 4015

                  _______________________________________________

State of Washington              52nd Legislature             1991 Regular Session

By Representatives Nelson, Brough, R. Fisher, Betrozoff, Paris, Winsley, Heavey, Forner, Prentice, Brekke and Anderson.

Read first time February 18, 1991.  Referred to Committee on Transportation.Asking Congress for equal tax treatment of employer-provided transportation benefits.

     TO THE HONORABLE GEORGE BUSH, PRESIDENT OF THE UNITED STATES, AND TO THE PRESIDENT OF THE SENATE AND THE SPEAKER OF THE HOUSE OF REPRESENTATIVES, AND TO THE SENATE AND HOUSE OF REPRESENTATIVES OF THE UNITED STATES, IN CONGRESS ASSEMBLED:

     We, your Memorialists, the Senate and House of Representatives of the State of Washington, in legislative session assembled, respectfully represent and petition as follows:

     WHEREAS, Traffic congestion is a serious problem in the nation's cities; and

     WHEREAS, Steps must be taken to reduce the daily influx of automobiles into our cities; and

     WHEREAS, Many employers provide or subsidize public transit passes for employees as a way of reducing the use of automobiles; and

     WHEREAS, Current federal income tax laws treat the total value of the employer‑provided benefits, when those benefits are greater than fifteen dollars per month, as taxable income for employees; and

     WHEREAS, Some employers provide free parking for employees, which is treated as an untaxed employee benefit; and

     WHEREAS, Providing free parking for employees encourages the use of automobiles; and

     WHEREAS, This disparate treatment of employer‑provided benefits conflicts with the goals of the Urban Mass Transportation Act, which is designed to encourage use of public transit; and

     WHEREAS, Government policies should attempt to minimize traffic congestion; and

     WHEREAS, Increased use of transit would aid in achieving the nation's air quality goals;

     NOW, THEREFORE, Your Memorialists respectfully pray that the Congress amend the Internal Revenue Code to give equal tax treatment to these employer‑provided benefits.

     BE IT RESOLVED, That copies of this Memorial be immediately transmitted to the Honorable George Bush, President of the United States, the President of the United States Senate, the Speaker of the House of Representatives, and each member of Congress from the State of Washington.