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HomeMy WebLinkAboutResolution - 3337 STATE OF CALIFORNIA ) RESOLUTION NO. 3337 COUNTY OF RIVERSIDE)as CITY OF SAN JACINTO } A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN JACINTO SUPPORTING S. 322 and H.R. 891 WHEREAS, the Riverside Transit Agency (RTA) is responsible for providing public transit services in Western Riverside County; and WHEREAS, Western Riverside County has grown by over 300,000 people over the past decade, and is projected to grow by an additional 300,000 people over the next 10 years, creating new pressures on the Riverside Transit Agency to provide public transportation services; and WHEREAS, current RTA customers and transit commuters across the country benefit from employer commuter assistance subsidies when traveling by public transit at the same subsidy levels as drivers of automobiles, and WHEREAS, studies show that the use of transit by work commuters increases when commuter assistance subsidies are provided by employers, and WHEREAS, the higher tax free commuter benefit limit established by the American Reinvestment and Recovery Act (ARRA) is scheduled to expire on December 31, 2010; and WHEREAS, S. 322 and H.R. 891 will extend the higher tax free commuter benefit limit past the current sunset date of December 31, 2010; and WHEREAS, S. 322 and H.R. 891 will provide major incentives for people to utilize public transit as a way to commute to work. NOW, THEREFORE, BE IT RESOLVED determined and ordered by the City Council of the City of San Jacinto: 1. The City of San Jacinto hereby expresses its support for S. 322 and H.R. 891 that will extend the higher level of tax free transit commuter benefits an employee can receive; and 2. The City Manager is hereby directed to send letters to Representatives Darrell Issa, Mary Bono-Mack, Ken Calvert and Jerry Lewis urging their support of H.R. 891; and to send a letter to Senator Dianne Feinstein urging her support for S. 322; and 3. This Resolution shall take effect immediately upon its adoption. PASSED, APPROVED and ADOPTED, this 1st day of July, 2010, by the following vote: `-� Ayes: Ayres, Di Memmo, Mansperger, Potts, Stubblefield Nays: None Absent: None Abstain: None ITY OF AN J INT afe Stubblefrel Ma r ATTEST � Richard Miller, City Clerk APPROVED AS TO FORM: Best, Best & Krieger, LLP_ Q=;f"J #--I Qe:::u J ffre S. Ballingdrr, City Attorney Commuter Benefits Equity Act of 2009 (introduced in House) HR 891 IH 111th CONGRESS 1 st Session H. R. 891 To amend the Internal Revenue Code of 1986 to equalize the exclusion from gross income of parking and transportation fringe benefits and to provide for a common cost-of-living adjustment, and for other purposes. IN THE HOUSE OF REPRESENTATIVES February 4, 2009 Mr. MCGOVERN (for himself, Ms. LEE of California, Mr. HINCHEY, Mr. NADLER of New York, Mr. MCMAHON, Mr. BERMAN, Mr. KIRK, Mr. SERRANO, Mr. INSLEE, Mr. ISRAEL, Mr. DAVIS of Illinois, Mrs. LOWEY, Mr. KING of New York, Mr. SIRES, Mr. MORAN of Virginia. Mr. DOYLE, Mr. FILNER, Mr. CAPUANO, Mr. VAN HOLLEN, Ms. SCHWARTZ, Mr. CONNOLLY of Virginia, Mr. BISHOP of New York, Mr. TIERNEY, Mr. FRANK of Massachusetts, Mr. MARKEY of Massachusetts, Mrs. TAUSCHER, Mr. DELAHUNT, Mr. HALL of New York, Mr, CARNAHAN, Mr. BLUMENAUER, Mrs. CAPPS, and Mr. PRICE of North Carolina) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL. To amend the Internal Revenue Code of 1986 to equalize the exclusion from gross income of parking and transportation fringe benefits and to provide for a common cost-of-living adjustment, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the 'Commuter Benefits Equity Act of 2009'. SEC. 2. UNIFORM DOLLAR LIMITATION FOR ALL TYPES OF TRANSPORTATION FRINGE BENEFITS. (a) In General- Section 132(f)(2) of the Internal Revenue Code of 1986 (relating to limitation on exclusion) is amended-- (1) by striking '$100' in subparagraph (A) and inserting '$230', and (2) by striking '$175' in subparagraph (B) and inserting '$230'. (b) Inflation Adjustment Conforming Amendments- Subparagraph (A) of section 132(f)(6) of the Internal Revenue Code of 1986 (relating to inflation adjustment) is amended-- (1) by striking the last sentence, (2) by striking '1999' and inserting '2009', and (3) by striking '1998' and inserting '2008'. •-- (c) Effective Date-The amendments made by this section shall apply to taxable years beginning after December 31, 2008. SEC. 3. CLARIFICATION OF FEDERAL EMPLOYEE BENEFITS. Section 7905 of title 5, United States Code, is amended— (1) in subsection (a)-- (A) in paragraph (2)(C) by inserting 'and' after the semicolon; (B) in paragraph (3) by striking '; and' and inserting a period; and (C) by striking paragraph (4); and (2) in subsection (b)(2)(A) by amending subparagraph (A) to read as follows: '(A) a qualified transportation fringe as defined in section 132(f)(1) of the Internal Revenue Code of 1986;'. Commuter Benefits Equity Act of 2009 (Introduced in Senate) S 322 IS 111th CONGRESS 1 st Session S. 322 To amend the Internal Revenue Code of 1986 to equalize the exclusion from gross income of parking and transportation fringe benefits and to provide for a common cost-of-living adjustment, and for other purposes. IN THE SENATE OF THE UNITED STATES January 26, 2009 Mr. SCHUMER (for himself, Mr. SPECTER, Mr. CARPER, Mr. MENENDEZ, Mr. KENNEDY, Mr. DODD, Mr. WYDEN, Mr. KERRY, Mrs. BOXER, Mr. LIEBERMAN, Mr. BINGAMAN, Mr. CARDIN, and Mr. LAUTENBERG) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the internal Revenue Code of 1986 to equalize the exclusion from gross income of parking and transportation fringe benefits and to provide for a common cost-of-living adjustment, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the 'Commuter Benefits Equity Act of 2009'. SEC. 2. UNIFORM DOLLAR LIMITATION FOR ALL TYPES OF TRANSPORTATION FRINGE BENEFITS. (a) In General- Section 132(f)(2) of the Internal Revenue Code of 1986 (relating to limitation on exclusion) is amended-- (1) by striking '$100' in subparagraph (A) and inserting '$230', and (2) by striking '$175' in subparagraph (B) and inserting '$230'. (b) Inflation Adjustment Conforming Amendments- Subparagraph (A) of section 132(f)(6) of the Internal Revenue Cade of 1986 (relating to inflation adjustment) is amended-- (1) by striking the last sentence, (2) by striking '1999' and inserting '2009', and (3) by striking '1998' and inserting '2008'. (c) Effective Date-The amendments made by this section shall apply to taxable years beginning after December 31, 2008. SEC. 3. CLARIFICATION OF FEDERAL EMPLOYEE BENEFITS. Section 7905 of title 5, United States Code, is amended— (1) in subsection (a)-- (A) in paragraph (2)(C) by inserting 'and' after the semicolon; (B) in paragraph (3) by striking '; and' and inserting a period; and (C) by striking paragraph (4); and (2) in subsection (b)(2)(A) by amending subparagraph (A) to read as follows: '(A) a qualified transportation fringe as defined in section 132(f)(1) of the Internal Revenue Code of 1986;'. TITLE 26--INTERNAL REVENUE CODE Subtitle A--Income Taxes CHAPTER 1--NORMAL TAXES AND SURTAXES Subchapter B--Computation of Taxable Income PART III--ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME Sec. 132. Certain fringe benefits (f) Qualified transportation fringe (1) In general For purposes of this section, the term "qualified transportation fringe" means any of the following provided by an employer to an employee: (A) Transportation in a commuter highway vehicle if such transportation is in connection with travel between the employee's residence and place of employment. (B) Any transit pass. (C) Qualified parking. (2) Limitation on exclusion The amount of the fringe benefits which are provided by an employer to any employee and which may be excluded from gross income under subsection (a)(5) shall not exceed— (A) $100 per month in the case of the aggregate of the benefits described in subparagraphs (A) and (B) of paragraph (1), and (B) $175 per month in the case of qualified parking. (3) Cash reimbursements For purposes of this subsection, the term "qualified transportation fringe" includes a cash reimbursement by an employer to an employee for a benefit described in paragraph (1). The preceding sentence shall apply to a cash reimbursement for any transit pass only if a voucher or similar item which may be exchanged only for a transit pass is not readily available for direct distribution by the employer to the employee. (4) No constructive receipt No amount shall be included in the gross income of an employee solely because the employee may choose between any qualified transportation fringe and compensation which would otherwise be includible in gross income of such employee. (5) Definitions For purposes of this subsection-- (A) Transit pass The term "transit pass" means any pass, token, farecard, voucher, or similar item entitling a person to transportation (or transportation at a reduced price) if such transportation is-- (i) on mass transit facilities (whether or not publicly owned), or (ii) provided by any person in the business of transporting persons for compensation or hire if such transportation is provided in a vehicle meeting the requirements of subparagraph (B)(i). (B) Commuter highway vehicle The term "commuter highway vehicle" means any highway vehicle-- (i) the seating capacity of which is at least 6 adults (not including the driver), and (ii) at least 80 percent of the mileage use of which can reasonably be expected to be-- (1) for purposes of transporting employees in connection with travel between their residences and their place of employment, and (11) on trips during which the number of employees transported for such purposes is at least 11/21 of the adult seating capacity of such vehicle (not including the driver). (C) Qualified parking The term "qualified parking" means parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work by transportation described in subparagraph (A), in a commuter highway vehicle, or by carpool. Such term shall not include any parking on or near property used by the employee for residential purposes. (D) Transportation provided by employer Transportation referred to in paragraph (1)(A) shall be considered to be provided by an employer if such transportation is furnished in a commuter highway vehicle operated by or for the employer. (E) Employee For purposes of this subsection, the term "employee" does not include an individual who is an employee within the meaning of section 401(0)(1). `— (6) Inflation adjustment (A) In general In the case of any taxable year beginning in a calendar year after 1999, the dollar amounts contained in subparagraphs (A) and (B) of paragraph (2) shall be increased by an amount equal to-- (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting "calendar year 1998" for"calendar year 1992".In the case of any taxable.year beginning in a calendar year after 2002, clause (ii) shall be applied by substituting 'calendar year 2001" for "calendar year 1998" for purposes of adjusting the dollar amount contained in paragraph (2)(A). (B) Rounding If any increase determined under subparagraph (A) is not a multiple of $5, such increase shall be rounded to the next lowest multiple of$5. (7) Coordination with other provisions For purposes of this section, the terms 'Working condition fringe" and "de minimis fringe" shall not include any qualified transportation fringe (determined without regard to paragraph (2)). TITLE 5 > PART III > Subpart F > CHAPTER 79 > § 7908 § 7905. Programs to encourage commuting by means other than single-occupancy motor vehicles (a) For the purpose of this section— (1) the term "employee" means an employee as defined by section 2105, a member of a uniformed service, and a student who provides voluntary services under section 3111; (2) the term "agency" means— (A) an Executive agency; (B) an entity of the legislative branch; and (C) the judicial branch; (3) the term "entity of the legislative branch" means the House of Representatives, the Senate, the Office of the Architect of the Capitol (including the Botanic Garden), the Capitol Police, the Congressional Budget Office, the Copyright Royalty Tribunal, the Government Printing Office, the Library of Congress, and the Office of Technology Assessment; and (4) the term "transit pass" means a transit pass as defined by section 132(f)(5) of the Internal Revenue Code of 1986. (b) (1) The head of each agency may establish a program to encourage employees of such agency to use means other than single-occupancy motor vehicles to commute to or from work. (2) A program established under this section may involve such options as— (A) transit passes (including cash reimbursements therefor, but only if a voucher or similar item which may be exchanged only for a transit pass is not readily available for direct distribution by the agency); (B) furnishing space, facilities, or services to bicyclists; and (C) any non-monetary incentive which the agency head may otherwise offer under any other provision of law or other authority. r..