Commuter Benefits Provisions of the Taxpayer Relief Act of 1997

PDFResearch PaperEmployee benefitsCommutingEmployer sponsored transportationCentral business districtsFederal lawsModal shiftIncentivesMode choiceUnited StatesApogee Research, Inc.NTL-PUBLIC TRANSPORTATION-PUBLIC TRANSPORTATIONNTL-PUBLIC TRANSPORTATION-Transit Law and RegulationNTL-PUBLIC TRANSPORTATION-Transit Planning and PolicyNTL-PUBLIC TRANSPORTATION-Transit Energy and EnvironmentNTL-ENERGY AND ENVIRONMENT-Air QualityNTL-ENERGY AND ENVIRONMENT-Environment ImpactsNTL-PLANNING AND POLICY-Travel DemandNTL-PLANNING AND POLICY-Management SystemsNTL-LAWS AND REGULATIONS-Federal LawsUS Transportation CollectionThe Taxpayer Relief Act of 1997 makes offering a menu of commute benefits, sometimes called transportation fringe benefits, far more appealing to employers. Downtown employers and their employees are most likely to take advantage of the new tax law provisions. The new law will aid efforts to attract and retain a downtown workforce. Increased availability of the full menu of tax-exempt commute benefits, combined with the choice to take salary instead of certain benefits, is expected to create noticeable net shifts in commute modes, principally from single-occupant driving to carpooling and transit. The law will improve air quality commensurate with its impacts on transportation mode-share. The new tax law will be of interest to air quality and transportation planners long concerned that relentless growth in vehicle travel might offset the benefits of cleaner cars, fuels and factories. Air quality agencies may wish to develop more effective transportation control measures and adjust their emissions baselines to account for the new law, conduct outreach to employers and offer comprehensive commute benefits to their own employees. In addition, transportation and local planning agencies may wish to expand transit pass programs (referred to as Transit Check); use multiple transportation options, instead of just parking, to attract and retain downtown employers; and reexamine parking-related zoning practices. 7p