# 119-hr-9428: COVID–19 Commuter Benefits Distribution Act

119-hr-9428, COVID–19 Commuter Benefits Distribution Act, is a 119th Congress bill sponsored by Rep. Gillen, Laura [D-NY-4] (D-NY); status introduced; PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/legislation/119-hr-9428
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-9428
- Congress: 119
- Title: COVID–19 Commuter Benefits Distribution Act
- Status: introduced
- Introduced: 2026-06-24
- Sponsor: Rep. Gillen, Laura [D-NY-4] (D-NY)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-11-01

## Summary

**One-time taxable distributions from employer commuter benefit accounts** would be allowed under a specific procedure. Payments must be made in a six-month window after enactment and are capped at the account's highest balance from March 13, 2020 through December 31, 2023. - Employees: Workers could receive a one-time payment from their transportation fringe benefit account up to that cap. That one-time payment would be included in the employee's gross income in the year it is paid. - Employers and payroll administrators: Employers would provide the payment from accounts set up by salary-reduction agreements that allowed unused monthly amounts to carry forward. Employers must treat the distribution as taxable to the employee. - Tax treatment of other benefits: Whether later or other payments from the same account qualify as tax-free commuter benefits under the tax code would be determined without counting this one-time payment.

## Cosponsors (3)

- Rep. Garbarino, Andrew R. [R-NY-2] (R-NY), 2026-06-24T00:00:00.000Z
- Rep. Suozzi, Thomas R. [D-NY-3] (D-NY), 2026-06-24T00:00:00.000Z
- Rep. LaLota, Nick [R-NY-1] (R-NY), 2026-06-24T00:00:00.000Z

## Provisions PRIA read

- Workers: Tax on one-time commuter payout: cost, low. If enacted, this bill would allow a one-time payment from certain employer-run commuter accounts to employees during the six months after enactment. That one-time payment would be included in the employee's gross income for the tax year it is paid. The payable amount would be limited so it does not…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-2086: Rights for the TSA Workforce Act
- 119-hr-7977: Energy Bills Relief Act

## Sources
- [119-hr-9428 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/9428)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-2086: Rights for the TSA Workforce Act](https://policyrisk.com/legislation/119-hr-2086)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-9428 (as of 2026-11-01).