Pub. L. 114-113, div. Q, tit. I, subtit. A, pt. 1, sec. 105 (as amended)
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) [26 U.S.C. 132] 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) [26 U.S.C. 132 note] Effective Date.—The amendments made by this section shall apply to months after December 31, 2014.
- Cross-references to the US Code
- 26 U.S.C. 13226 U.S.C. 132 note