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Text of IRS Notice 2008-74: Extension of Time for Transit Systems to Comply with Voucher Requirements (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Sept. 3, 2008
2 pages. Excerpt: The purpose of this notice is to delay the effective date of Revenue Ruling 2006-57 [which] provides guidance to employers on the use of smartcards, debit or credit cards, or other electronic media to provide qualified transportation fringes under Internal Revenue Code §§ 132(a)(5) and 132(f).... [T]he ruling's effective date is ... delayed until January 1, 2010. Nevertheless, employers and employees may rely on Revenue Ruling 2006-57 with respect to transactions occurring prior to January 1, 2010.

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