Help for Employers
The following links are designed to assist employers with the
development of trip reduction programs and telework programs.
Transportation Fringe Benefits (IRS' Final Rule)
This issue (January 11, 2001) of the Federal Register contains final
regulations relating to qualified transportation fringe benefits. These final
regulations provide rules to ensure that transportation benefits provided to
employees are excludable from gross income. These final regulations reflect
changes to the law made by the Energy Policy Act of 1992, the Taxpayer Relief
Act of 1997, and the Transportation Equity Act for the 21st Century. These final
regulations affect employers that offer qualified transportation fringes and
employees who receive these benefits.
Commuter Choice Tax Benefits Summary Table
trip reduction software
Commuter Tax Benefit
This new EPA-website provides summary of employer
benefits and examples
of employers who provide commuter benefits packages to employees. Each of
the following companies (Calvert Group, Geico, Intel, Kaiser Permanente, Nike,
Pitney Bowes, and Walt Disney Company) have already made significant progress in
providing commuter options and services to their employees.
of employer-based TDM and telework programs compiled from a variety of sources.
Provides a summary table of the benefits to employers
and employees from Internal Revenue Code Section 132(f). This
employers to provide employees with up to $65 per month in tax-free commute to
work fringe benefits for transit and vanpooling.
to a Less-Taxing Commute
This August 2000 article from the Society for Human Resource Management's
HR Magazine summarizes the issues and concerns businesses have with
administering the Section 132(f) tax-advantaged commuting benefits.
Frequently Asked Questions on Commuter Choice Tax
Benefits for Employers and Employees
software to predict impacts of an Employer Trip Reduction Program
developed based on the actual experiences documented in 7,000 employer trip
reduction plans. Predicts change in average vehicle ridership and number
of trips reduced per 100 employees. (Source: Center for Urban Transportation
Research. A Florida Department of Transportation funded research project).