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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 10511 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                               H. R. 10511

 To amend the Internal Revenue Code of 1986 to establish an above-the-
                 line deduction for commuting expenses.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           September 21, 2026

  Ms. Gillen (for herself, Mr. Van Drew, and Mr. Kean) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
 To amend the Internal Revenue Code of 1986 to establish an above-the-
                 line deduction for commuting expenses.

    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 ``Lower Commuting Costs Act of 2026''.

SEC. 2. ABOVE-THE-LINE DEDUCTION FOR COMMUTING EXPENSES.

    (a) Deduction Allowed.--Part VII of subchapter B of chapter 1 of 
subtitle A of the Internal Revenue Code of 1986 is amended by inserting 
after section 213 the following new section:

``SEC. 214. COMMUTING EXPENSES.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a deduction for the taxable year an amount equal to the 
amounts paid or incurred by the taxpayer for travel (other than amounts 
which are lavish or extravagant) which are not otherwise reimbursed--
            ``(1) between the taxpayer's residence and place of 
        employment, or
            ``(2) in the course of the trade or business of the 
        taxpayer.
    ``(b) Limitation.--
            ``(1) In general.--The amount of the deduction allowed 
        under subsection (a) shall not exceed $4,080 (twice such amount 
        in the case of a joint return) for any taxable year.
            ``(2) Inflation adjustment.--
                    ``(A) In general.--In the case of any taxable year 
                beginning after 2026, the $4,080 dollar amount in 
                paragraph (1) 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, 
                        determined by substituting `calendar year 2025' 
                        for `calendar year 2016' in subparagraph 
                        (A)(ii) thereof.
                    ``(B) Rounding.--If any increase under subparagraph 
                (A) is not a multiple of $10, such increase shall be 
                rounded to the nearest multiple of $10.
    ``(c) Safe Harbor.--The Secretary shall issue such regulations or 
other guidance as may be necessary or appropriate to carry out the 
purposes of this section, including a safe harbor limiting the need for 
a taxpayer to retain documentation with respect to the ordinary 
commuting expenses of such taxpayer.
    ``(d) No Double Benefit.--No credit or deduction shall be allowed 
under any other provision of this chapter with respect to any amount 
for which a deduction is allowed under subsection (a).''.
    (b) Deduction Allowed Above-the-Line.--Section 62(a) of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(22) Commuting expenses.--The deduction allowed by 
        section 214.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after December 31, 2026.
                                 <all>
Lower Commuting Costs Act of 2026

Full Text
