# 119-s-4928: COVID–19 Commuter Benefits Distribution Act

119-s-4928, COVID–19 Commuter Benefits Distribution Act, is a 119th Congress bill sponsored by Sen. Gillibrand, Kirsten E. [D-NY] (D-NY); status introduced; PRIA reads it as touching household money (as of 2026-11-01).

- Canonical: https://policyrisk.com/legislation/119-s-4928
- As of: 2026-11-01
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4928
- Congress: 119
- Title: COVID–19 Commuter Benefits Distribution Act
- Status: introduced
- Introduced: 2026-06-24
- Sponsor: Sen. Gillibrand, Kirsten E. [D-NY] (D-NY)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-11-01

## Summary

**Creates a one-time payout option from employer commuter benefit accounts to employees.** The payment would be capped at each account's highest balance between March 13, 2020 and December 31, 2023 and must be paid within a six month window after enactment. - Employees: Workers could receive a one-time qualified payment from their employer's commuter account equal to no more than the account's highest balance during March 13, 2020 to December 31, 2023. Any such payment would be included in the employee's gross income in the year it is paid. - Employers and plans: The bill targets employer-established, salary-reduction commuter accounts that permit unused monthly amounts to carry forward. It lets employers make the one-time distribution from those specified transportation fringe benefit accounts. - Tax and rules: The bill treats the one-time payment as taxable and says future determinations about whether other payments qualify under section 132 of the tax code must be made without counting the qualified payment. It also contemplates Treasury guidance on carryforward rules for these accounts.

## Cosponsors (1)

- Sen. Schumer, Charles E. [D-NY] (D-NY), 2026-06-24T00:00:00.000Z

## Provisions PRIA read

- One-time commuter payout for workers: mixed, low. If enacted, you would be able to get one one-time payment from your employer transportation (commuter) account. The payment must be made within the six-month period after the law takes effect. The payment cannot be larger than the highest balance that account had between March 13, 2020 and December…

## Related bills

- 119-s-5022: Cannabis Administration and Opportunity Act
- 119-s-2823: FAMILY Act
- 119-s-2763: Keep Billionaires Out of Social Security Act
- 119-s-4203: Voter Empowerment Act of 2026
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-3869: Healthy Families Act

## Sources
- [119-s-4928 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4928)

## Related
- [119-s-5022: Cannabis Administration and Opportunity Act](https://policyrisk.com/legislation/119-s-5022)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-2763: Keep Billionaires Out of Social Security Act](https://policyrisk.com/legislation/119-s-2763)
- [119-s-4203: Voter Empowerment Act of 2026](https://policyrisk.com/legislation/119-s-4203)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-3869: Healthy Families Act](https://policyrisk.com/legislation/119-s-3869)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4928 (as of 2026-11-01).