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Text of IRS Rev. Proc. 2008-66: Inflation-Adjusted Tax Items for 2009; Parking Exclusion to be $230 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 16, 2008
21 pages. Section 132 aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass is $120 (up from $115); monthly limitation for fringe benefit exclusion amount fo qualified parking is $230 (up from $220); Section 137 adoption expense exclusion limit is $12,150.
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