Expanding Commuter Choice Tax Benefit Options
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Expanding Commuter Choice Tax Benefit Options

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  • English

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    • NTL Classification:
      NTL-PUBLIC TRANSPORTATION-Transit Planning and Policy ; NTL-PUBLIC TRANSPORTATION-Transit Law and Regulation ; NTL-LAWS AND REGULATIONS-Federal Laws ; NTL-ECONOMICS AND FINANCE-Economic Impacts ; NTL-PUBLIC TRANSPORTATION-Transit Economics and Finances ;
    • Abstract:
      According to the US Census, 76.3 percent of U.S. workers drive alone to work. The Internal Revenue Code Section 132(f) provides incentives for employers to encourage alternative mode use, specifically transit and vanpooling, through commuter benefits to employees. This study focused primarily on the federal tax laws that allow employers to subsidize or have their employees use pre-tax salary to pay for qualified transit, vanpooling and parking costs. These benefits are described as qualified transportation fringe benefits in Internal Revenue Code Section 132(f). There were five objectives of this study: 1. Evaluate the current level of use of commuter benefits among employers; 2. Examine how commuter choice programs can be expanded to provide maximum utility to employers and employees, and the creation of commuter choice equity; 3. Survey and interview employers to understand their reaction to expansion and equity; 4. Estimate the tax revenue impact of those changes; and 5. Develop a set of recommendations for expanding commuter tax benefit programs. Illus., references, appendices; 115 p.
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