H.R.6030: To amend the Internal Revenue Code of 1986 to allow employers a refundable credit against income tax for 50 percent of the employer's cost of providing tax-free transit passes to employees.

Creating Opportunities to Motivate Mass-transit Utilization to Encourage Ridership Act of 2008 or the Commuter Act of 2008 - Amends the Internal Revenue Code to allow employers a refundable tax credit for 50% of the cost of transit passes provided on a tax-free basis to employees.