qualified transportation fringe

(1) In general For purposes of this section, the term “qualified transportation fringe” means any of the following provided by an employer to an employee: (A) Transportation in a commuter highway vehicle if such transportation is in connection with travel between the employee’s residence and place of employment. (B) Any transit pass. (C) Qualified parking. (D) Any qualified bicycle commuting reimbursement.


26 USC § 132(f)(1)

Scoping language

For purposes of this section
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