Public Transportation Resources
Regional Transit Authorities
- Massachusetts Bay Transportation Authority (MBTA)
The nation's oldest and 6th largest transportation system serving the Boston Metropolitan area.
Brockton Area Transit Authority
Cape Ann Transportation Authority
Greenfield Montague Transportation Area
Martha's Vineyard Transit Authority
Organizations
- TransitWorks
Is dedicated to maintaining and improving the quality of the MBTA, and seeks to use customer outreach and feedback activities to help the MBTA provide you, the rider, with the best service possible.
Transportation Fringe Benefit
Qualified transportation fringe benefits (Section 132(f) of the Internal Revenue Code) or "Commuter Tax Benefits" are like money in the bank. Employers save on payroll related taxes. Employees save on federal income taxes. Also check out IRS Taxable Fringe Benefit Guide for more details about Commuter Tax Benefits.
The just signed American Recovery and Reinvestment Act of 2009 (stimulus bill) includes an increase in the transportation fringe benefit (IRS section 132f) from $120/month to reach parity with the parking benefit at $230/month. As described the benefit is effectively immediately, which could enable you to increase the pre-tax benefit for employees February passes – although this might not work for most of you with complex payroll systems.
"PART VI-PARITY FOR TRANSPORTATION
2 FRINGE BENEFITS
3 SEC. 1151. INCREASED EXCLUSION AMOUNT FOR COM4 MUTER TRANSIT BENEFITS AND TRANSIT PASSES.
(a) IN GENERAL.-Paragraph (2) of section 132(f) is amended by adding at the end the following sentence:
''In the case of any month beginning on or after the date of the enactment of this sentence and before January 1, 2011, subparagraph (A) shall be applied as if the dollar amount therein were the same as the dollar amount in effect for such month under subparagraph (B).''.
(b) EFFECTIVE DATE.-The amendment made by this section shall apply to months beginning on or after the date of the enactment of this"