106 STAT. 3012 PUBLIC LAW 102-486—OCT. 24, 1992 reqmres otherwise, includes the Oil Pipeline Board and any other office or component of the Commission to which the functions and authority vested in the Commission under section 402(b) of the Department of Energy Organization Act (42 U.S.C. 7172(b)) are delegated. (2) OIL PIPELINE.— (A) IN GENERAL.— Except as provided in subparagraph (B), the term "oil pipeline" means any common earner (within the meaning of the Interstate Commerce Act) which transports oil by pipeline subject to the functions and authority vested in the Commission under section 402(b) of the Department of Energy Organization Act (42 U.S.C. 7172(b)). (B) EXCEPTION. —The term "oil pipeline" does not include the Trans-Alaska Pipeline authorized by the Trans- Alaska Pipeline Authorization Act (43 U.S.C. 1651 et seq.) or any pipeline delivering oil directly or indirectly to the Trans-Alaska Pipeline. (3) OIL.— The term "oil" has the same meaning as is given such term for purposes of the transfer of functions from the Interstate Commerce Commission to the Federal Energy Regulatory Commission under section 402(b) of the Department of Energy Organization Act (42 U.S.C. 7172(b)). (4) RATE. —The term "rate" means all charges that an oil pipeline requires shippers to pay for transportation services. TITLE XIX—REVENUE PROVISIONS SEC. 1901. AMENDMENT OF 1986 CODE. Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. Subtitle A—Energy Conservation and Production Incentives SEC. 1911. TREATMENT OF EMPLOYER-PROVIDED TRANSPORTATION BENEFITS. (a) EXCLUSION.— Subsection (a) of section 132 (relating to exclusion of certain fringe benefits) is amended by striking "or" at the end of paragraph (3), by striking the period at the end of paragraph (4) and inserting ", or", and by adding at the end thereof the following new paragraph: "(5) qualified transportation fringe." (b) QUALIFIED TRANSPORTATION FRINGE. —Section 132 is amended by redesignating subsections (f), (g), (h), (i), (j), and (k) as subsections (g), (h), (i), (j), (k), and (1), respectively, and by inserting after subsection (e) the following new subsection: "(f) QUALIFIED TRANSPORTATION FRINGE.— "(1) IN GENERAL.—For purposes of this section, the term 'qualified transportation fringe' means any of the following provided by an employer to an employee:
�
