H.R. 9428

In plain English

COVID-19 Commuter Benefits Distribution Act This bill allows a one-time withdrawal of certain unused amounts in an employee transportation fringe benefit account. (Conditions apply.) As background, an employer may provide qualified transportation fringe benefits (e.g., transit passes and parking) to employees through a compensation reduction agreement, under which the employee designates a portion of their compensation for such benefits. Under current law, the amount designated under such an agreement (1) is excluded from the employee’s gross income (for federal tax purposes), up to a maximum monthly amount; and (2) may be used only for qualified transportation expenses. Under the bill, an employee may withdraw unused amounts from a qualified transportation fringe benefit account, established through a compensation reduction agreement, without any conditions being placed on the use of such amounts. Only one withdrawal is allowed. Further, the withdrawal  must occur within a specified period of time; may not exceed the highest balance in the employee’s transportation fringe benefit account during the period beginning on March 13, 2020, and ending on December 31, 2023;

Congressional Research Service summary from Congress.gov (not yet simplified).

Sponsor and status

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How South Carolina voted

No recorded roll-call vote on this bill yet. Most bills never get one.

Who lobbied

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No lobbying reported on this bill in the reports we have loaded (January 2025 through September 2026). Lobbyists report each quarter, about 20 days after it ends, so any lobbying since October 2026 will be added once those reports are filed.