Transit Benefit Policies

Legislative

• Executive Order 13150
  • Summary: The Executive order that established the transit benefit program.
• Section 132 of the Internal Revenue Code
  • Summary: Lists the Internal Revenue regulations that govern the transit benefit program.
• Clean Air Act
  • Summary: The amendments of 1990 provides protections for the ozone layer, reducing acid rain and toxic pollutants, and improving air quality.
• Legislation Permitting Interns To Receive Transit Benefits
  • Summary: This legislation permits interns to receive transit benefits.

Best Practices

• GAO Report 1993 Mass Transit: Federal Participation in Transit Benefit Programs
  • Summary: In 1993 GAO reviewed the federal transit benefit program.
• GAO Report 2007 Federal Transit Benefit Program – Ineffective Controls
  • Summary: GAO identifies ineffective internal controls in the federal transit benefit program.
• OMB Memo on the Federal Transit Benefit Program
  • Summary: OMB provides minimum internal controls for the transit benefit program.
• Employer’s Guide to Fringe Benefits (IRS 15B)
  • Summary: The IRS provides definitions and clarification on fringe benefits.
• December 31, 2012 Federal Register Notice of OMB of DOT/OST/TRANServe as lead Federal Agency regarding return of Excess Transit Benefit
  • Summary: Federal Register Notice that OMB designated DOT as the lead Federal Agency to assist in the timely return of federal funds.
• OMB/DOT Designation Letter
  • Summary: OMB's designation letter to DOT.
• 80/50 Rule Update For Employee and Employer Operated Van Pools During COVID-19
  • Summary: Due to the COVID-19 Pandemic the IRS has made a temporary update to the 80/50 Rule.
• Best Practices for Vanpool Participants and Agency Coordinators
  • Summary: A guidance document for vanpool participants and agency coordinators
• Federal Transit Subsidy During a Lapse in Appropriations
  • Summary: A guidance document for agencies in the event of a lapse in appropriations.