What are qualifying transportation expenses?
Qualifying transportation expenses are defined in the Internal Revenue Code (26 U.S.C. Section 132-9), and include: • Use of mass transit facilities (subway, rail, bus) or other similar public transportation mode. • Use of a Commuter Highway Vehicle (having a seating capacity of at least 6 adults not including the driver), and which is used for transporting employees to and from work for at least 80% of the mileage. Vanpools would typically satisfy the criteria for vehicles of this type – while carpools would not (see Q&A # 10 for additional requirements).
