Transit Passes Any pass, token, fare card, voucher, or similar item that entitles the employee to transportation (or transportation at a reduced price), provided that such transportation is mass transit facilities, or provided by an entity in the business of transporting persons if such transportation is provided in the type of highway vehicle eligible for use in vanpooling. Reimbursement maximum amount is $100 per month. |
Qualified Parking Parking provided to an employee on or near the business premises of the employer. It can also mean parking provided on or near a location from which the employee commutes to work by mass transit or by vanpooling, in a commuter highway vehicle, or by car pool. It does not include parking in or near an employee's residence. Reimbursement maximum amount is $190 per month. |
Vanpooling (Commuter Highway Vehicle) Transportation to and from work and an employee's residence, but only if in a "commuter highway vehicle." The latter term is limited to a highway vehicle with a seating capacity of six or more adults (not including the driver), and at least 80% of the mileage is of which can reasonably be expected to be for purposes of transportation of employees between work and residences, and on trips during which the number of employees carried is at least one half of the adult seating capacity of such vehicle (not including the driver). The can include transportation furnished by the employer. These provisions appear calculated to prevent the benefit from being available for typical limousine service limited to only a small number of employees. Reimbursement maximum amount is $100 per month. |
