Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
United States tax code provision
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
employers
employees |
| gptkbp:codifiedIn |
26 U.S.C. § 132(f)
|
| gptkbp:covers |
transit passes
commuter highway vehicle transportation qualified parking |
| gptkbp:enables |
tax-free transportation benefits
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:excludes |
bicycle commuting reimbursement (after 2017, except for certain years)
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 132(f)
|
| gptkbp:limitation |
monthly exclusion amounts
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:relatedTo |
qualified transportation fringe benefits
|
| gptkbp:bfsParent |
gptkb:Commuter_Benefits
|
| gptkbp:bfsLayer |
8
|