Section 132(f) and Ferries

[oriecat]

Does anyone know the IRS position on the use of pretax benefits for ferry rides? The code clearly shows ferries as an allowed form of mass transit, but it isn't clear (at least to me) whether that only means riding the ferry as a passenger, or whether that can include car and driver tolls. I've had a couple people tell me that car tolls cannot be included, but to me the code isn't specifically clear about that and no one has any backup to support their position, other than saying that the code has to be for "mass transit", and I fail to see how if you can take the same ferry and either walk on or drive on, it is mass transit for one but not the other.

Thank you!

[Sheila K]

Although common sense seems to rarely apply when governmental regulations are on the table, it would seem to me that "mass transit" implies the movement of multiple people "in place of" a single vehicle. If the car AND driver are on the ferry, then it is a timesaving device (probably keeping the driver from going the long way). If only a passenger is on the ferry, then I see "mass transit", as the passenger is using the ferry "in place of" a single vehicle.

Sadly, I do not have any governmental cites to back this up...I'm just sayin'!