2009 Stimulus Bill Increases Commuter Benefits from $120 to $230 month Section 132 Commuter Expenses That Qualify:

The Emergency Economic Recovery Act (2009 Stimulus Bill) signed into law on February 17, 2009 by President Obama increased the Commuter Benefit employee allowance from $120.00 per month to $230.00 per month significantly increasing the amount an employee can pretax for transit expenses outlined below. Parking Expenses remain at the 2009 indexed limit of $230.00 per month.

Core Documents provides employers with everything they need to establish a Section 132 Commuter Plan for only $99 plus $15 shipping and handling. Click on the "Section 132 Transit Plan" hyperlink in the blue right side bar for more information.

Section 132 commuter transit and parking expenses that do qualify for reimbursement:

Transit Passes:
— A pass, token, fare card, voucher or similar item entitling a person to transportation on mass transit facilities or provided by a person who transports people for compensation or hire in a vehicle which seats at least six adults, excluding the driver.

Qualified Parking:
— Parking provided on or near the employer's business premises or at a location from which the employee commutes by carpool, commuter highway vehicle, etc.

Commuter Highway Vehicle:
— Transportation provided by an employer to an employee, in a vehicle which seats at least six adults (excluding the driver), in connection with travel between the employee's home and work, provided that 80% of the vehicle's mileage is reasonably expected to be for transporting employee from home to work or on trips where at least half of the adult seating capacity is filled by employees.

Expense Limitations:
— Transit Passes
$230.00 per month for 2009.
— Qualified Parking
$230.00 per month for 2009.
— Commuter Highway Vehicle
$230.00 per month for 2009.

Commuter transit and parking expenses that do not qualify for reimbursement.