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Title	Expanding Commuter Choice Tax Benefit Options
Record ID	24812
Personal Name Creator	Hagelin, Christopher A.
Corporate Contributor	National Center for Transit Research (University of South Florida)
Publication Date	20031000
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.
TRT Terms	Employer sponsored transportation ; Mode choice ; Commuting ; Work trips ; Employee benefits ; Federal laws ; Taxes
General Subjects	Commuter tax benefits; Internal Revenue Code Section 132(f); Qualified transportation fringe benefits
Classification	NTL - PUBLIC TRANSPORTATION - Transit Law and Regulation; NTL - PUBLIC TRANSPORTATION - Transit Planning and Policy; NTL - PUBLIC TRANSPORTATION - Transit Economics and Finances; NTL - ECONOMICS AND FINANCE - Economic Impacts; NTL - LAWS AND REGULATIONS - Federal Laws
Geographical Coverage	United States
TRIS Online Accession No	00965903
Report Number	473-08,
Resource type	Research Paper
URL	http://ntl.bts.gov/lib/24000/24800/24812/473-08.pdf
Format	PDF
Language:	English
Database	NTL Digital Repository

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