1. Short title This Act may be cited as the Commuter Access Reform Act . 2. Qualified alternative commuter programs treated as an excludable qualified transportation fringe benefit (a) In general Section 132(f)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (E) Any qualified alternative commuter transportation service. . (b) Application of dollar limitation Section 132(f)(2)(B) of such Code is amended by striking qualified parking and inserting the aggregate of the benefits described in subparagraphs (C) and (E) of paragraph (1) . (c) Qualified alternative commuter transportation service Section 132(f)(5) of such Code is amended by adding at the end the following: (G) Qualified alternative commuter transportation service (i) In general The term qualified alternative commuter transportation service means transportation in a commuter vehicle provided by a transportation network company if such transportation— (I) is designed to provide prearranged rides to passengers who consent to share the ride in whole or in part, and (II) such transportation is between the employee’s residence, place of employment, or a mass transit facility, including any portion of the distance between an employee’s residence, place of employment, or mass transit. (ii) Transportation network company The term transportation network company means a corporation, partnership, sole proprietorship, or other entity that uses a digital network to connect riders to drivers affiliated with the entity in order for a driver to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider. (iii) Commuter vehicle The term commuter vehicle means a vehicle the seating capacity (not including the driver) of which is at least four and not more than six. . (d) Effective date The amendments made by this section shall apply to transportation provided after December 31, 2017.