Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 105
EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS.
SEC. 105. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS.(a) Mass Transit and Parking Parity.—Section 132(f)(2) is amended—(1) by striking “$100” in subparagraph (A) and inserting “$175”, and(2) by striking the last sentence.(b) Effective Date.—The amendments made by this section shall apply to months after December 31, 2014.