Qualified Transportation Benefits -

..Includes transit pass, qualified parking, van pooling, or bicycle commuting

..Prior law

– employer deduction for both

– Employer subsidy (all four)

– Employee pre-tax payment (except bicycle)

..Tax Reform eliminated the employer deduction

– Employers cannot deduct either transportation subsidies or employee pre-tax payments (except bicycle)

– Employees can still receive tax-free transportation benefits (except bicycle)