What various vanpool arrangements qualify for the Transportation Commute Benefit?
A3: Transportation in a commuter highway vehicle (vanpool) which is provided “by-and for” (on behalf of) the employer is eligible for the Transportation Commute Benefit. These types of vanpool arrangements are: employer-owned; employer-leased; employee-owned; employee-leased, and public transit operated (see question 9 of IRS Bulletin 94-3).