"All covered employers must provide at least one of the following transportation benefit programs to employees: [1] A benefit program that allows employees to make a monthly pre-tax election to pay for commuter highway vehicle, transit, or bicycling benefits ... [2] An employer-paid benefit program whereby the employer supplies, at the election of the employee, a transit pass for the public transit system requested by each employee or reimbursement of vanpooling or bicycling costs ... or [3] Employer-provided transportation at no cost to the covered employee in a vanpool or bus operated by or for the employer."  MORE >>