"Because employers generally can deduct expenses attributable to parking available to the general public but not expenses associated with qualified parking, the IRS requires employers to distinguish between the two types of parking expenses. Employers that provide parking benefits in a facility they own or lease, in particular, may need to model the various methods for calculating their disallowed deduction in order to find the optimal combination of ease and tax benefit. Employers that have been relying on the proposed regulations, or the IRS's interim guidance in Notice 2018‑99, may continue to rely on that guidance for expenses paid or incurred in taxable years beginning after 2017 and before December 16, 2020."

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