5 U.S.C. § 7905
EDITORIAL NOTES
REFERENCES IN TEXTSection 132(f)(5) of the Internal Revenue Code of 1986, referred to in subsec. (a)(4), is classified to section 132(f)(5) of Title 26, Internal Revenue Code.
AMENDMENTS2002-Subsec. (a)(1). Pub. L. 107-296 substituted ",a member of a uniformed service, and a student who provides voluntary services under section 3111" for "and a member of a uniformed service".
STATUTORY NOTES AND RELATED SUBSIDIARIES
CHANGE OF NAME"Government Publishing Office" substituted for "Government Printing Office" in subsec. (a)(3) on authority of section 1301(b) of Pub. L. 113-235 set out as a note preceding section 301 of Title 44, Public Printing and Documents.
EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107-296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107-296 set out as an Effective Date note under section 101 of Title 6, Domestic Security.
EFFECTIVE DATE Pub. L. 103-172, §3, Dec. 2, 1993, 107 Stat. 1997, provided that: "This Act [enacting this section and provisions set out as notes under this section and section 7901 of this title] and the amendments made by this Act shall take effect on January 1, 1994."
TRANSIT SUBSIDY FOR DEPARTMENT OF LABOR EMPLOYEES OF NATIONAL CAPITAL REGION Pub. L. 111-8, div. F, title I, §104, Mar. 11, 2009, 123 Stat. 761, provided that: "After September 30, 2008, the Secretary of Labor shall issue a monthly transit subsidy of not less than the full amount (of not less than $115) that each of its employees of the National Capital Region is eligible to receive." Pub. L. 110-161, div. G, title I, §104, Dec. 26, 2007, 121 Stat. 2167, provided that: "After September 30, 2007, the Secretary of Labor shall issue a monthly transit subsidy of not less than the full amount (of not less than $110) that each of its employees of the National Capital Region is eligible to receive."
TRANSIT PASS TRANSPORTATION FRINGE BENEFITS Pub. L. 109-59, title III, §3049(a), Aug. 10, 2005, 119 Stat. 1711, as amended by Pub. L. 109-435, title VI, §604(f), Dec. 20, 2006, 120 Stat. 3242, provided that:"(1) IN GENERAL.-Effective as of the first day of the next fiscal year beginning after the date of the enactment of this Act [Aug. 10, 2005], each covered agency shall implement a program under which all qualified Federal employees serving in or under such agency shall be offered transit pass transportation fringe benefits, as described in paragraph (2)."(2) BENEFITS DESCRIBED.-The benefits described in this paragraph are the transit pass transportation fringe benefits which, under section 2 of Executive Order No. 13150 [set out below], are required to be offered by Federal agencies in the National Capital Region on the date of the enactment of this Act."(3) DEFINITIONS.-In this subsection-"(A) the term 'covered agency' means any agency, to the extent of its facilities in the National Capital Region; "(B) the term 'agency' means any agency (as defined by 7905(a)(2) of title 5, United States Code), the Postal Regulatory Commission, and the Smithsonian Institution;"(C) the term 'National Capital Region' includes the District of Columbia and every county or other geographic area covered by section 2 of Executive Order No. 13150;"(D) the term 'Executive Order No. 13150' refers to Executive Order No. 13150 (5 U.S.C. 7905 note);"(E) the term 'Federal agency' is used in the same way as under section 2 of Executive Order No. 13150; and "(F) any determination as to whether or not one is a 'qualified Federal employee' shall be made applying the same criteria as would apply under section 2 of Executive Order No. 13150. "(4) RULE OF CONSTRUCTION.-Nothing in this subsection shall be considered to require that a covered agency-"(A) terminate any program or benefits in existence on the date of the enactment of this Act, or postpone any plans to implement (before the effective date referred to in paragraph (1)) any program or benefits permitted or required under any other provision of law; or"(B) discontinue (on or after the effective date referred to in paragraph (1)) any program or benefits referred to in subparagraph (A), so long as such program or benefits satisfy the requirements of paragraphs (1) through (3)."
TRANSPORTATION SUBSIDY FOR EMPLOYEES OF THE SENATE Pub. L. 107-68, title I, §112, Nov. 12, 2001, 115 Stat. 569, authorized an employing office of an employee of the Senate to provide a monthly transportation subsidy to such employee up to the maximum monthly amount authorized under section 132(f)(2)(A) of Title 26, Internal Revenue Code.
TRANSIT SUBSIDIES; APPROPRIATIONS Pub. L. 105-277, div. A, §101(f)[title II, §210], Oct. 21, 1998, 112 Stat. 2681-337, 2681-359, provided that: "Funds appropriated in this Act or subsequent Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Acts, for the National Institutes of Health may be used to provide transit subsidies in amounts consistent with the transportation subsidy programs authorized under section 629 of Public Law 101-509 [see note preceding section 7901 of this title] to non-FTE bearing positions including trainees, visiting fellows and volunteers." Similar provisions were contained in the following prior appropriations act: Pub. L. 105-78, title II, §210, Nov. 13, 1997, 111 Stat. 1489.
PURPOSE OF PUB. L. 103-172 Pub. L. 103-172, §1(b), Dec. 2, 1993, 107 Stat. 1995, provided that: "The purpose of this Act [enacting this section and provisions set out as notes under this section and section 7901 of this title] is to improve air quality and to reduce traffic congestion by providing for the establishment of programs to encourage Federal employees to commute by means other than single-occupancy motor vehicles."
EXECUTIVE DOCUMENTS
EX. ORD. NO. 13150. FEDERAL WORKFORCE TRANSPORTATIONEx. Ord. No. 13150, Apr. 21, 2000, 65 F.R. 24613, provided:By the authority vested in me as President by the Constitution and the laws of the United States of America, including the Transportation Equity Act for the 21st Century (Public Law 105-178) [see Tables for classification], section 1911 of the Energy Policy Act of 1992 (Public Law 102-486) [amending section 132 of Title 26, Internal Revenue Code], section 531(a)(1) of the Deficit Reduction Act of 1984 (26 U.S.C. 132), and the Federal Employees Clean Air Incentives Act (Public Law 103-172) [enacting this section and provisions set out as notes above], and in order to reduce Federal employees' contribution to traffic congestion and air pollution and to expand their commuting alternatives, it is hereby ordered as follows: SECTION 1. Mass Transportation and Vanpool Transportation Fringe Benefit Program. (a) By no later than October 1, 2000, Federal agencies shall implement a transportation fringe benefit program that offers qualified Federal employees the option to exclude from taxable wages and compensation, consistent with section 132 of title 26, United States Code, employee commuting costs incurred through the use of mass transportation and vanpools, not to exceed the maximum level allowed by law (26 U.S.C. 132 (f)(2)). These agency programs shall comply with the requirements of Internal Revenue Service regulations for qualified transportation fringe benefits under section 1.132-9 of title 26, Code of Federal Regulations, and other guidance.(b) Federal agencies are encouraged to use any nonmonetary incentive that the agencies may otherwise offer under any other provision of law or other authority to encourage mass transportation and vanpool use, as provided for in section 7905(b)(2)(C) of title 5, United States Code.SEC. 2. Federal Agencies in the National Capital Region. Federal agencies in the National Capital Region shall implement a "transit pass" transportation fringe benefit program for their qualified Federal employees by no later than October 1, 2000. Under this program, agencies shall provide their qualified Federal employees, in addition to current compensation, transit passes as defined in section 132(f)(5) of title 26, United States Code, in amounts approximately equal to employee commuting costs, not to exceed the maximum level allowed by law (26 U.S.C. 132(f)(2)). The National Capital Region is defined as the District of Columbia; Montgomery, Prince George's, and Frederick Counties in Maryland; Arlington, Fairfax, Loudon, and Prince William Counties in Virginia; and all cities now or hereafter existing in Maryland or Virginia within the geographic area bounded by the outer boundaries of the combined area of said counties.SEC. 3. Nationwide Pilot Program. The Department of Transportation, the Environmental Protection Agency, and the Department of Energy shall implement a "transit pass" transportation fringe benefit program, as described in section 2 of this order, for all of their qualified Federal employees as a 3 year pilot program by no later than October 1, 2000. Before determining whether the program should be extended to other Federal employees nationwide, it shall be analyzed by an entity determined by the agencies identified in section 4 of this order to ascertain, among other things, if it is effective in reducing single occupancy vehicle travel and local area traffic congestion.SEC. 4. Guidance. Federal agencies shall develop plans to implement this order in consultation with the Department of the Treasury, the Department of Transportation, the Environmental Protection Agency, the Office of Personnel Management, the General Services Administration, and the Office of Management and Budget. Federal agencies that currently have more generous programs or benefits in place may continue to offer those programs or benefits. Agencies shall absorb the costs of implementing this order within the sums received pursuant to the President's FY 2001 budget request to the Congress.SEC. 5. Judicial Review. This order is not intended to and does not create any right or benefit, substantive or procedural, enforceable at law by any party against the United States, its agencies or instrumentalities, its officers or employees, or any other person.William J. Clinton.
- Member
- The term "Member" means a Senator in, a Representative in, or a Delegate or Resident Commissioner to, the Congress.