Originally Posted by JPCowan

It's clear from the other posts that the provision has been dropped and is not in any bill. However, assuming hypothetically that it had become law, it would not be something you could claim a deduction for on turbo tax. Rather, I believe, it was something that an employer would have to arrange and would actually be given to you (or other employees that claimed it) as an additional tax free fringe benefit. That is, it was dependent on an employer providing it for employees. In that regard it was similar to a provision that many employers, federal government included, offer in the Washington DC area: up to $110 month in metro fare cards to use mass transit. I'm not totally certain it worked this way however.