Commuter Access Reform Act

This bill amends the Internal Revenue Code to treat transportation provided by an employer's qualified alternative commuter program as a qualified transportation fringe benefit that is excluded from an employee's gross income.

A "qualified alternative commuter program" reimburses an employee for the cost of certain ride-share commuting transportation between the employee's residence, place of employment, or a mass transit facility.

The benefit applies to ride-sharing commuting transportation in a commuter vehicle provided by a transportation network company if: (1) it is designed to provide service to multiple passengers with fully or partially overlapping journeys, and (2) the fare for each passenger is determined at the beginning of the trip and is based on the transportation having multiple riders.

The benefit is subject to a limit on the aggregate amount of transportation fringe benefits for parking and an alternative commuter program that may be excluded from gross income.