PUBLIC LAW 102-240—DEC. 18, 1991 > 105 STAT. 2207 (3) commuter transit benefits should be part of a comprehensive solution to national transportation 'and air pollution problems; (4) current Federal law allows employers to provide only up to $21 per month in employee benefits for transit or van pools; (5) the current "cliff provision", which treats an entire commuter transit benefit as taxable income if it exceeds $21 per month, unduly penalizes the most effective employer efforts to change commuter behavior; (6) employer-provided commuter transit incentives offer many public benefits, including increased access of low-income persons to good jobs, inexpensive reduction of roadway and parking congestion, and cost-effective incentives for timely arrival at work; and (7) legislation to provide equitable treatment of employerprovided commuter transit benefits has been introduced with bipartisan support in both the Senate and House of Representatives. (b) PoucY. — The Congress strongly supports Federal policy that promotes increased use of employer-provided commuter transit benefits. Such a policy "levels the playing field" between transportation modes and is consistent with important national objectives of energy conservation, reduced reliance on energy imports, lessened Congestion, and clean air. SEC. 8005. BUDGET COMPLIANCE. (a) IN GENERAL.— I f obligations provided for programs pursuant to this Act for fiscal year 1992 will cause— (1) the total outlays in any of the fiscal years 1992 through 1995 which result from this Act, to exceed (2) the total outlays for such programs in any such fiscal year which result from appropriation Acts for fiscal year 1992 and are attributable to obligations for fiscal year 1992, then the Secretary of Transportation shall reduce proportionately the obligations provided for each program pursuant to this Act for fiscal year 1992 to the extent required to avoid such excess outlays. (b) COORDINATION WITH OTHER PROVISIONS.—The provisions of this section shall apply, notwithstanding any provision of this Act to the contrary. Approved December 18, 1991. LEGISLATIVE HISTORY—H.R. 2950 (S. 1204): HOUSE REPORTS: Nos. 102-171, Pt. 1 (Comm. on Public Works and Transportation) and Pt. 2 (Comm. on Ways and Means), and 102-404 (Comm. of Conference). SENATE REPORTS: No. 102-71 accompanying S. 1204 (Comm. on Environment and Public Works). CONGRESSIONAL RECORD, Vol. 137 (1991): June 11-14, 17-19, S. 1204 considered and passed Senate. Oct. 23, H.R. 2950 considered and passed House. Oct. 31, considered and passed Senate, amended, in lieu of S. 1204. Nov. 26, House agreed to conference report. Nov. 27, Senate agreed to conference report. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 27 (1991): Dec. 18, Presidential remarks and statement. o
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