A Democratic bill with 2 Republican cosponsors · See all 3 cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- 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
- Scored +6
Does this cut taxes for middle-income families?
The bill creates an above-the-line deduction for commuting expenses, directly lowering the tax burden for middle-income individuals who commute to work.
- Scored +5
Would households on low incomes be better off under this?
Low-income households with regular commuting costs will see some relief via the above-the-line deduction.
- Scored +5
Would middle-income households be better off under this?
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. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — 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? — Middle-class families will benefit from the ability to deduct up to $4,080 (or twice that for joint returns) in commuting expenses. Would people in rural areas be better off under this? — Rural residents often face longer commutes and higher transportation costs, making this deduction particularly useful for them. Would people in middle age be better off under this? — Middle-aged workers will experience lower overall tax liabilities related to their daily commuting expenses. Would people in cities be better off under this? — Urban residents who commute to work will be able to utilize the new deduction for their travel expenses. Would people in their twenties and thirties be better off under this? — Young adults who frequently commute to places of employment stand to benefit directly from the new tax deduction. Would people over 65 be better off under this? — Older individuals who remain in the workforce and have travel expenses for employment will benefit from the deduction.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill creates an above-the-line deduction for commuting expenses, directly lowering the tax burden for middle-income individuals who commute to work. Is this likely to grow the economy? — By reducing the out-of-pocket costs of commuting for workers, the bill slightly enhances disposable income and economic activity.
- Social Issues And Justice
- Is this likely to lift people out of poverty? — Providing a tax deduction for travel to and from work can offer modest financial relief to low-income workers struggling with transportation costs.
- 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