This bill, known as the COVID-19 Commuter Benefits Distribution Act , enables employees to receive a one-time distribution from their specified transportation fringe benefit accounts . These accounts typically hold funds set aside by employers through compensation reduction agreements for qualified commuter expenses, with unused amounts often carried forward. A qualified payment must be made within six months of the Act's enactment and is limited to the highest balance held in the account between March 13, 2020, and December 31, 2023. While these distributions will be included in the employee's gross income for tax purposes, they allow individuals to access funds that may have accumulated due to reduced commuting during the pandemic.