There is one summary for H.R.863. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (02/04/2009)

Amends the Internal Revenue Code to: (1) allow employees to receive transit passes and reimbursements of bicycle commuting expenses as tax-exempt employer-provided fringe benefits in the same month; and (2) exempt reimbursements of bicycle commuting expenses from inclusion in gross income as constructively received.