A bill to amend the Internal Revenue Code of 1986 to include electric charging of certain vehicles as a qualified transportation fringe benefit excluded from gross income.

This bill amends the Internal Revenue Code to treat the charging of an electric vehicle provided on or near the business premises of the employer as a qualified transportation fringe benefit that is excluded from an employee's gross income. The bill limits the benefit to $175 per month (adjusted for inflation) and specifies requirements for the electric vehicles.