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”.