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Text of IRS Publication 15-B: Employer's Tax Guide to Fringe Benefits for Use in 2015 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Dec. 12, 2014
31 pages. "What's New: Cents-per-mile rule.... Qualified parking exclusion and commuter transportation benefit.... Qualified parking exclusion and commuter transportation benefit.... Contribution limit on a health flexible spending arrangement (FSA) ... Additional permitted election changes for health coverage under a cafeteria plan ... Reminders: Same-sex Marriage ... 'Use-or-lose' rule for health FSAs ... Additional Medicare Tax withholding."
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