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)
Please see full publication below for more information.