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Commuter Tax Benefits: Implementing Commuter Benefits Under the Commuter Choice Leadership Initiative.
| 题名： | Commuter Tax Benefits: Implementing Commuter Benefits Under the Commuter Choice Leadership Initiative. |
| 关键词： | Benefits; Commuter Benefits Programs; Commuter Choice; Commuter Transportation; Commuting Patterns; Costs; Employers; Implementation; Income; Parking; Public Transportation; Subsidies; Taxes; Van Pool |
| 摘要： | The Federal tax code allows employers to provide tax-free transit, vanpool, and parking benefits to their employees. Called 'qualified transportation fringe' benefits, these commuter benefits can be deducted from corporate gross income for purposes of taxation when paid for by an employer. The employer and employee save on taxes on these benefits. The scope of tax-free commuter benefits was expanded greatly in 1998 with passage of the Transportation Equity Act for the 21st Centuryn (TEA-21). This act amended Section 132(f) of the Internal Revenue Code as it relates to employer provided commuter benefits. Under the revised tax code, qualified transportation fringe benefits may be offered by employers in three ways: (1) The employer can cover the full cost of thhe qualified transportation fringe benefit; (2) The employer can allow employees to reserve income on a pre-tax basis to cover the costs of a qualified transportation fringe benefits; or (3) The employer and employee can share the cost of the benefit. |
| 报告类型： | 科技报告 |
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