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                                  ENGROSSED HOUSE JOINT MEMORIAL NO. 4019

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State of Washington                               51st Legislature                              1989 Regular Session

By Representatives Nelson, D. Sommers and R. Fisher

Read first time 2/27/89 and referred to Committee on Transportation.

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 value of such employer-provided benefits, when those benefits are greater than fifteen dollars per month, then the total sum of those benefits are treated 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.