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IRS Issues Final Qualified Transportation Fringe Benefit Regulations
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 11, 2001
Excerpt: These final regulations provide rules to ensure that transportation benefits provided to employees are excludable from gross income. These final regulations reflect changes to the law made by the Energy Policy Act of 1992, the Taxpayer Relief Act of 1997, and the Transportation Equity Act for the 21st Century. These final regulations affect employers that offer qualified transportation fringes and employees who receive these benefits.

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