Bill · H.R. 10511· House(119-HR-10511)
Lower Commuting Costs Act of 2026
- Introduced
- 9/21/2026
- Last activity
- 9/21/2026 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Laura Gillen
- Cosponsors
- - 1 - 2
- Introduced
- In Committee
What this bill would do
H.R. 10511 is known as the Lower Commuting Costs Act of 2026. The bill amends the Internal Revenue Code of 1986 to create an above-the-line deduction for commuting expenses. Individuals can deduct unreimbursed travel expenses between their residence and place of employment, or in the course of their trade or business. The deduction is capped at $4,080, or twice that amount for a joint return. This dollar limit will be adjusted for inflation in years after 2026. The amendments apply to amounts paid or incurred after December 31, 2026.
Yes· 3 of 10
Does this cut taxes for middle-income families?+6
The bill creates an above-the-line deduction for commuting expenses, directly lowering the tax burden for middle-income individuals who commute to work.
Would households on low incomes be better off under this?+5
Low-income households with regular commuting costs will see some relief via the above-the-line deduction.
Would middle-income households be better off under this?+5
Middle-class families will benefit from the ability to deduct up to $4,080 (or twice that for joint returns) in commuting expenses.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
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Section 2(a), adding new section 214(a), allows individuals to take a deduction for unreimbursed travel expenses paid or incurred between their residence and place of employment, or in the course of their trade or business. This could directly benefit working individuals by lowering their overall tax burden related to getting to work.
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Section 2(a), adding new section 214(b), establishes a deduction limit of $4,080, and twice that for joint returns, which is further adjusted for inflation for taxable years beginning after 2026. This provision ensures that the deduction value keeps pace with the cost of living over time.
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Section 2(a), adding new section 214(c), requires the Secretary to issue regulations or guidance including a safe harbor to limit the need for taxpayers to retain documentation for ordinary commuting expenses. This could make claiming the deduction simpler and less burdensome for individuals.
Potential Negative Impacts for People
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Section 2(a), adding new section 214(a), explicitly excludes travel amounts that are considered lavish or extravagant. Taxpayers may face uncertainty or burdens in determining whether their specific travel expenses meet this undefined restriction.
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Section 2(a), adding new section 214(d), states that no credit or deduction is allowed under any other provision of the chapter for any amount that receives a deduction under subsection (a). This prevents individuals from "double dipping" or combining other tax benefits with this new commuting deduction, which could limit overall tax savings if another benefit was previously more advantageous.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Low Income Households+5Good For Middle Class Households+5Good For Rural Residents+5Good For Middle Aged+4Good For Urban Residents+4Good For Young Adults+4Good For Seniors+3
- Economy And Finance
- Reduces Middle Class Taxes+6Improves Economic Growth+2
- Social Issues And Justice
- Improves Poverty Reduction+3
- 9/24/2026
- 1 Cosponsor added.
- 9/21/2026
- Referred to the House Committee on Ways and Means.
- 2 Cosponsors added.
- Introduced in House
Josh GottheimerDemocrat · New Jersey
Thomas KeanRepublican · New Jersey
Jefferson Van DrewRepublican · New Jersey