A bill to amend the Internal Revenue Code of 1954 to provide employers a credit against tax for costs incurred in ride-sharing programs.

Amends the Internal Revenue Code to allow a credit against the income tax of an employer for administrative expenses paid or incurred in connection with the operation of a ride-sharing commuter program for his employees. Determines such credit by multiplying the average number of such employer's employees during the taxable year by a specified amount keyed to the percentage of employees participating in the program.