Can tolls and gas be paid for with the pre-tax benefit?
No. The pre-tax benefit is strictly for commuting by mass transit and third-party vanpools. You can not use the benefit to pay for E-Z Pass, a popular question. There is an existing pre-tax parking benefit for those driving to work. It is also capped at $230/month per employee. Explore the parking benefit option with the third-party administrators. Many of them offer parking options in their services.