FINAL BILL REPORT

                 HJM 4015

Brief Description:  Asking Congress for equal tax treatment of employer‑provided transportation benefits.

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

House Committee on Transportation

Senate Committee on Transportation

Background:  Many employers provide subsidized or free parking, or transit passes for employees.  Federal income tax laws do not include the value of employer-provided parking as taxable income for employees.  Tax laws do, however, provide that when the value of employer-provided transit pass benefits are greater than $15 per month, the entire value of the pass is to be treated as taxable income.

Summary:  The Legislature memorializes Congress to request that federal tax laws be changed to give equal tax treatment to employer-provided benefits related to parking and transit passes.  Copies of the memorial are to be transmitted to the president of the United States, the president of the Senate, the speaker of the House and to each member of the Washington congressional delegation.

Votes on Final Passage:

House  95   0

Senate 44   0