The purpose of the COVID-19 Commuter Benefits Distribution Act is to allow employees to access funds from their transportation fringe benefit accounts in a more flexible way. This is particularly relevant as many people have been affected by changes in commuting patterns due to the COVID-19 pandemic. The Act aims to provide financial relief by enabling one-time distributions from these accounts. Key provisions of the Act include the allowance for a one-time payment from specified transportation fringe benefit accounts.