To amend the Internal Revenue Code of 1986 to provide a uniform dollar limitation for all types of transportation fringe benefits excludable from gross income.

Commuter Tax Equity Act of 2000 - Amends the Internal Revenue Code to raise the $65 transportation fringe benefit limitation (applicable to commuter highway vehicles and transit passes) to an amount ($175) that equals the amount permitted for qualified parking (thus providing for a uniform dollar limitation for all types of transportation fringe benefits).