A bill to amend the Internal Revenue Code of 1954 to provide that the use of certain public safety and emergency vehicles and certain school buses for commuting purposes shall be treated as a fringe benefit not includible in gross income of the commuter to the extent such use is for the convenience of the employer.

Amends the Internal Revenue Code to treat the use of a schoolbus by an eligible employee or the use of a public safety vehicle by a public safety employee as a working condition fringe for purposes of the tax exclusion of certain employee fringe benefits. Defines "public safety employee" to include any person working in law enforcement, fire protection, or emergency medical services.