U.S. Congress legislation · 119th Congress
HB10511: Lower Commuting Costs Act of 2026
Status: In committee, September 21, 2026
To amend the Internal Revenue Code of 1986 to establish an above-the-line deduction for commuting expenses.
What the bill says
To amend the Internal Revenue Code of 1986 to establish an above-the-line deduction for commuting expenses.
From the introduced text, September 21, 2026:
A BILL To amend the Internal Revenue Code of 1986 to establish an above-the-line deduction for commuting expenses. SECTION 1. Short title This Act may be cited as the Lower Commuting Costs Act of 2026 . SECTION 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: SECTION 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 …
Sponsors
- Laura Gillen (D, HD-004) · primary sponsor
- Jeff Van Drew (R, HD-002)
- Thomas Kean (R, HD-007)
- Josh Gottheimer (D, HD-005)
Latest actions
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Taxation
Common questions
- What is HB10511?
- HB10511 is a bill in Congress (119th Congress): Lower Commuting Costs Act of 2026.
- What does HB10511 do?
- In its own words: To amend the Internal Revenue Code of 1986 to establish an above-the-line deduction for commuting expenses.
- What is the status of HB10511?
- In committee as of September 21, 2026. Latest action: Referred to the House Committee on Ways and Means. (September 21, 2026).
- Who sponsored HB10511?
- Laura Gillen (D, HD-004), with 3 co-sponsors.
- Where is the official record for HB10511?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10511
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.