Commuter Benefits Guide

This guide provides information on qualified transportation fringe benefits (Section 132(f) of the Internal Revenue Code) such as transit, vanpool and parking that employers may provide to workers.
This comprehensive guide includes: Type of Qualified Transportation Fringe Benefits | Tax Free Limits | Tax Savings for Employers and Employees | Tax Benefits of Employee Pre-tax Deductions | Frequently Asked Questions | Qualified Transportation Fringe Benefit Rules Regarding Electronic Payment Media | Profiles of Organizations Providing Subsidized Commuter Benefits | Eight Steps to Starting a Commuter Benefit Program as a Pre-Tax Payroll Deduction | Employer Decision-Making Process | Effects of Commuter Benefits on Travel Behavior |Additional Resources | A Brief History of Qualified Transportation Fringe Benefits