Pub. L. 112-240, tit. II, sec. 203 (as amended)
EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS.
SEC. 203. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS.
(a) In General.—Paragraph (2) of section 132(f) is amended by striking “January 1, 2012” and inserting “January 1, 2014”.
(b) [26 U.S.C. 132 note] Effective Date.—The amendment made by this section shall apply to months after December 31, 2011.
- Cross-references to the US Code
- 26 U.S.C. 132 note