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OLS Field Name OLS Field Data
Main Title Commuter tax benefits : implementing commuter benefits under the commuter choice leadership initiative /
CORP Author Environmental Protection Agency, Washington, DC. Office of Transportation and Air Quality.
Publisher U.S. Environmental Protection Agency, Office of Air and Radiation, Office of Transportation and Air Quality,
Year Published 2001
Report Number EPA 420-S-01-005
Stock Number PB2014-103602
OCLC Number 875687183
Subjects Tax incentives. ; Commuters. ; United States--Officials and employees.
Additional Subjects Taxes ; Benefits ; Commuter transportation ; Commuting patterns ; Costs ; Employers ; Implementation ; Income ; Parking ; Public transportation ; Subsidies ; Van pools ; Commuter benefits programs ; Commuter choice
Internet Access
Description Access URL
Library Call Number Additional Info Location Last
ELCD  EPA 420-S-01-005 PDF file on file NVFEL Library/Ann Arbor, MI 04/10/2014
NTIS  PB2014-103602 Most EPA libraries have a fiche copy filed under the call number shown. Check with individual libraries about paper copy. NTIS 07/30/2014
Collation 1 online resource ([26] pages)
Abstract The Federal tax code allows employers to provide tax-free transit, vanpool, and parking benefits to their employees. Called 'qualified transportation fringe' benefits, these commuter benefits can be deducted from corporate gross income for purposes of taxation when paid for by an employer. The employer and employee save on taxes on these benefits. The scope of tax-free commuter benefits was expanded greatly in 1998 with passage of the Transportation Equity Act for the 21st Centuryn (TEA-21). This act amended Section 132(f) of the Internal Revenue Code as it relates to employer provided commuter benefits. Under the revised tax code, qualified transportation fringe benefits may be offered by employers in three ways: (1) The employer can cover the full cost of thhe qualified transportation fringe benefit; (2) The employer can allow employees to reserve income on a pre-tax basis to cover the costs of a qualified transportation fringe benefits; or (3) The employer and employee can share the cost of the benefit.
Notes Title from title screen (viewed on April 4, 2014). "EPA 420-S-01-005." "September 2001."
Place Published Washington, D.C.
Availability Notes Product reproduced from digital image. Order this product from NTIS by: phone at 1-800-553-NTIS (U.S. customers); (703)605-6000 (other countries); fax at (703)605-6900; and email at orders@ntis.gov. NTIS is located at 5301 Shawnee Road, Alexandria, VA, 22312, USA.
Corporate Au Added Ent United States. Environmental Protection Agency. Office of Air and Radiation,; United States. Environmental Protection Agency. Office of Transportation and Air Quality.
PUB Date Free Form Sep 2001
Category Codes 85; 91B; 43G
NTIS Prices PC A03
BIB Level m
Medium computer
Content text
Carrier online resource
Cataloging Source RDA
Control Number 111201970
OCLC Time Stamp 20140404132159
Language eng
Origin OCLC
OCLC Rec Leader 01436nam 2200325Ki 45020