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Text of IRS Rev. Proc. 2011-52: Inflation-Adjusted 2012 Limits for Qualified Transportation Fringe Benefits, MSA Rules, Other Welfare Beneftit Tax Code Provisions (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Oct. 20, 2011
The monthly limit on the value of qualified transportation benefits exclusion for qualified parking provided by an employer to its employees for 2012 rises to $240, up $10 from the limit in 2011. However, the temporary increase in the monthly limit on the value of the qualified transportation benefits exclusion for transportation in a commuter highway vehicle and transit pass provided by an employer to its employees expires and reverts to $125 for 2012.

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