Expanding commuter choice tax benefit options

Document Type


Publication Date


Subject Area

planning - travel demand management, ridership - mode choice, ridership - commuting, ridership - commuting, ridership - demand, economics - benefits, organisation - management


Benefits, Commuters, Commuting, Employee benefits, Employees, Employers, Mode choice, Subsidies, Taxes, Travel demand management, Work trips


There are three primary goals associated with this project. The first goal is to evaluate the current level of use of Commuter Choice among employers. The evaluation will begin with a review of previous studies focused on Commuter Choice programs in order to gain a historical perspective. Following a review of previous projects, the Center for Urban Transportation Research (CUTR) will examine how and if tax data can be used to determine the current level of participation in Commuter Choice programs, and specifically the use of the Qualified Transportation Fringe Benefit, IRS Code Section 132(f). If current use cannot be determined through tax data, CUTR will distribute a survey to employers in order to determine current usage rates. The second goal of the project is to explore how Commuter Choice programs can be expanded to provide maximum utility to employers beyond what is currently offered to employees. CUTR will conduct interviews with employers to determine methods for expanding Commuter Choice benefits. From these interviews and the data collected in previous steps, CUTR's final goal is to develop a set of recommendations for expanding the benefits of Commuter Choice programs.