News & Analysis as of

Transportation Expenses

Epstein Becker & Green

Bicycles, Trains, and Automobiles: Illinois to Require Employers to Offer Pre-Tax Transportation Fringe Benefits

Epstein Becker & Green on

On July 28, 2023, Governor J.B. Pritzker signed into law House Bill No. 2068, “Transportation Benefits Program Act” (“Illinois Transit Law”), which requires employers to offer pre-tax transportation fringe benefits (“Transit...more

Jackson Lewis P.C.

New Jersey Enacts ‘Bill of Rights’ for Temporary Workers

Jackson Lewis P.C. on

New Jersey Governor Phil Murphy has signed into law the “Temporary Workers’ Bill of Rights,” providing temporary workers significant rights regarding their employment through temporary help service firms. Notice obligations...more

Perkins Coie

Washington State's New Rideshare Law

Perkins Coie on

Governor Jay Inslee signed ESHB 2076 into law on March 31, 2022, making Washington the first state to require minimum per-trip payments, paid sick leave, and workers’ compensation benefits for rideshare drivers. The law also...more

Houston Harbaugh, P.C.

Is Your Driller Really Enhancing The Value Of Your Gas?

Houston Harbaugh, P.C. on

Many Pennsylvania oil and gas leases have what is commonly known as a “market enhancement” royalty clause. These clauses typically prohibit the deduction of any post-production costs that are incurred transforming the raw gas...more

Schiffer Hicks Johnson

Three Steps Oil and Gas Producers Should Take Now

Schiffer Hicks Johnson on

In the wake of President Joe Biden’s executive order revoking the Keystone XL pipeline permit, oil and gas producers are bracing for additional actions. In fact, environmental and activist groups are already targeting oil and...more

McGuireWoods LLP

New D.C. Law Requires Employee Transportation Benefit to Reduce Private-Vehicle Commuting

McGuireWoods LLP on

On April 27, 2020, the District of Columbia enacted the D.C. Transportation Benefits Equity Amendment Act of 2020. The new law requires certain D.C. employers to reduce the number of employees who commute into the city by...more

Morgan Lewis

IRS Instructs Nonprofits on How to Claim Parking Tax Refund

Morgan Lewis on

On December 20, 2019, Congress retroactively repealed Internal Revenue Code (IRC) Section 512(a)(7), which had increased unrelated business taxable income by amounts paid or incurred for qualified transportation fringes....more

Bracewell LLP

New Law Repeals Parking Tax for Tax-Exempt Organizations

Bracewell LLP on

Good news for tax-exempt organizations! The “Further Consolidated Appropriations Act, 2020” (H.R. 1865 — 116th Congress (2019-2020)) (the “Act”) signed into law on December 20, 2019, retroactively repealed Section 512(a)(7)...more

Proskauer - Not for Profit/Exempt...

Repeal of Unrelated Business Income Tax on Qualified Transportation Fringe Benefits

Late on Friday, December 20, 2019, President Trump signed into law government funding legislation for the 2020 fiscal year that includes a provision repealing Section 512(a)(7), commonly referred to as the “parking tax.”...more

Seyfarth Shaw LLP

Goodbye to 2019 … and the Parking and Public Transit Benefits Tax

Seyfarth Shaw LLP on

Good news to close out the year: The “Further Consolidated Appropriations Act, 2020” (H.R. 1865 - the “2020 Act”) retroactively repeals the much maligned tax on qualified transportation fringe benefits (the so-called “church...more

Nilan Johnson Lewis PA

Nonprofit Parking Tax Is Repealed as Part of Government Spending Bill

Nilan Johnson Lewis PA on

I was wrong. I was on record opining that the nonprofit parking tax would never be repealed. But, it is a December miracle, because late on Friday, December 20, 2019, President Trump signed a $1.4 trillion spending package...more

Flaster Greenberg PC

New Jersey Requires Pre-Tax Transportation Fringe Benefits

Flaster Greenberg PC on

The federal Tax Cuts and Jobs Act of 2017 eliminated a federal tax deduction for employers which had allowed them to deduct the cost of providing qualified transportation benefits to employees (thereby removing the tax...more

Proskauer - Law and the Workplace

New Jersey Employees to Be Entitled to Pre-Tax Transportation Fringe Benefits

New Jersey will soon become the first state to require certain employers to offer employees tax-favored transportation benefits. S.B. 1567, also known as An Act Concerning Pre-Tax Transportation Fringe Benefits (the...more

Poyner Spruill LLP

Recent IRS Guidance Details Cost of Providing Employee Parking

Poyner Spruill LLP on

Do you provide parking for your employees? If so, take note: the expense has gone up (and, for tax-exempt employers, may now result in additional tax liability!)....more

Jackson Lewis P.C.

Interim IRS Guidance Addressing Taxation Impact Of Transportation And Parking Fringe Benefits Creates Planning Opportunities For...

Jackson Lewis P.C. on

In Notice 2018-99, the Internal Revenue Service sets forth interim guidance for taxpayers to determine parking expenses for qualified transportation fringes (QTFs) that are nondeductible and for tax-exempt organizations to...more

Seyfarth Shaw LLP

New Guidance For Nonprofits And The Tax On Parking And Public Transit Benefits

Seyfarth Shaw LLP on

Two recent Treasury Notices provide interim guidance to nonprofits trying to calculate (or seeking to avoid) the tax they may have to pay for the provision of certain parking and public transit benefits to their employees,...more

Proskauer - Not for Profit/Exempt...

Inclusion of Qualified Transportation Fringe Benefits in UBTI: Guidance, Relief, and Rumors of Possible Repeal

December 10, 2018 saw significant activity with respect to Section 512(a)(7) of the Internal Revenue Code (the “Code”), which requires tax-exempt employers to increase their unrelated business taxable income (“UBTI”) by...more

Robinson & Cole LLP

IRS Issues Interim Guidance on Qualified Transportation Fringe Benefits

Robinson & Cole LLP on

The IRS issued two pieces of interim guidance with respect to the new treatment of qualified transportation fringe benefits following the changes made by the Tax Cuts and Jobs Act (Tax Act). The Tax Act required parking...more

BCLP

IRS issues guidance for determining nondeductible amount of parking fringe expenses and unrelated business taxable income;...

BCLP on

WASHINGTON – The Internal Revenue Service today issued interim guidance regarding the treatment of qualified transportation fringe benefit expenses paid or incurred after Dec. 31, 2017. The new rules assist taxpayers in...more

Akin Gump Strauss Hauer & Feld LLP

President Trump Signs Tax Reform Bill into Law

On December 15, 2017, the House and Senate conference committee agreed on the terms of the final tax reform bill, previously referred to as the “Tax Cuts and Jobs Act” (the “Act”), which was subsequently approved by both...more

Foodman CPAs & Advisors

Claiming Vehicle Expenses… Keep a Record!

Foodman CPAs & Advisors on

Recently, a CPA lost his own business automobile deduction case in the U.S. Tax Court. The CPA had deducted business automobile expenses based on calculations from an after the fact MapQuest and not a contemporaneous diary...more

Bradley Arant Boult Cummings LLP

Will Expanding P3 Legislation Impact You?

Recent legislation in Kentucky and Tennessee: Kentucky and Tennessee have recently been added to the growing list of states allowing the use of public-private partnerships (P3). The Kentucky Legislation (HB 309) was...more

Orrick, Herrington & Sutcliffe LLP

Sales Tax Revenue Bonds Provide Critically Needed Transportation Funding Source

Funding transportation infrastructure in California is becoming increasingly difficult, as diminished gasoline taxes and other state and federal funding sources continue to be insufficient to provide fully for burgeoning...more

McGuireWoods LLP

Déjà Vu All Over Again: Congress Grants Retroactive Transit Parity, IRS Issues Payroll Guidance

McGuireWoods LLP on

As discussed in a prior WorkCite article, the recently enacted Consolidated Appropriations Act, 2016 (the Act) permanently removed the disparity between the taxation of (i) commuter vehicle/transit benefits and (ii) qualified...more

FordHarrison

Congress Gives Commuters a Christmas Present

FordHarrison on

On Friday, December 18, 2015, when President Obama signed the Protecting Americans from Tax Hikes (PATH) Act into law, one of the provisions included in the law made the monthly limit on qualified transportation benefits for...more

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