Expands employer provided commuter transportation benefits to include micromobility-sharing arrangements and transportation network company services.
This bill expands employer provided commuter transportation benefits to include micromobility-sharing arrangements and transportation network company services. These services are now considered alternate means of commuting, making employer provided commuter transportation benefits for these services excludable from gross income. Employers may receive a tax credit for the provision of such benefits, subject to a limit per employee.
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