To amend the Internal Revenue Code of 1986 to treat qualified alternative commuter programs as an excludable qualified transportation fringe benefit.

Commuter Access Reform Act This bill amends the Internal Revenue Code to treat any qualified alternative commuter transportation service as a qualified transportation fringe benefit that is excluded from an employee's gross income when it is provided by an employer. A "qualified alternative commuter transportation service" is transportation in a commuter vehicle provided by a transportation network company if the service: (1) is designed to provide prearranged rides to passengers who consent to share the ride in whole or in part; and (2) is between the employee's residence, place of employment, or a mass transit facility, including any portion of the distance. A "transportation network company" is an entity that uses a digital network to connect riders to drivers affiliated with the entity to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider. The benefit is subject to a limit on the aggregate amount of transportation fringe benefits for parking and a qualified alternative commuter transportation service that may be excluded from gross income.