Statistics reveal there are more commuters on the roads today than any other time in history. With so many commuters on our roads, the need to improve the quality of air and conserve energy by reducing traffic congestion has become an integral part of maintaining a healthy environment. To help with these challenges, legislation known as "Qualified Transportation Fringe Benefits," or Commuter Reimbursement, was introduced under Internal Revenue Code (IRC) Section 132 to allow employers to offer their employees qualified transportation and parking benefits with the following limitations:
Vanpool and/or mass transit may not exceed $115 per month;
Parking may not exceed $220 per month;
Transportation must be via mass transit facilities, a commuter highway vehicle, or parking expenses for any type of vehicle near the employee's place of employment or a location from which the employee commutes to work via mass transit or vanpool;
Amounts can be changed month to month and deferred year to year; and
Pre-tax amounts taken as a payroll deduction CANNOT be returned to the employee as taxable compensation.
The State Personnel Administration has taken an active part in promoting healthy environmental conditions in providing State employees with the cost savings benefit offered under this legislation. As part of our efforts, your State of Georgia payroll deduction for parking, vanpool, and mass transit is automatically on a pre-tax basis. There is no enrollment process to take advantage of this benefit. The following link provides 2 examples of how this benefit works for you:
REMEMBER, pre-tax amounts taken as a payroll deduction CANNOT be returned to the employee as taxable compensation. If you terminate State employment and your payroll deductions are taken a month in advance, you MUST stop your deductions one-month prior to your termination. Please contact your personnel/payroll office for specific deadlines regarding discontinuation to avoid forfeiture.
If you choose, you may have your deductions taken on an after-tax basis by completing the Commuter Reimbursement After-Tax Selection Form.
If you have questions or comments regarding pre-tax transportation benefits, you may contact us at flextrans@spa.ga.gov or 1-888-968-0490 (404-656-2730 if you are calling within the metro Atlanta area).
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