{"abstract":"This document contains final regulations relating to qualified transportation fringe benefits. These final regulations provide rules to ensure that transportation benefits provided to employees are excludable from gross income. These final regulations reflect changes to the law made by the Energy Policy Act of 1992, the Taxpayer Relief Act of 1997, and the Transportation Equity Act for the 21st Century. These final regulations affect employers that offer qualified transportation fringes and employees who receive these benefits.","action":"Final regulation.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service (IRS)","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2001/01/11/01-294.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":602,"title":26}],"citation":"66 FR 2241","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective January 11, 2001.","disposition_notes":null,"docket_ids":["TD 8933"],"dockets":[],"document_number":"01-294","effective_on":"2001-01-11","end_page":2251,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2001/01/11/01-294.xml","html_url":"https://www.federalregister.gov/documents/2001/01/11/01-294/qualified-transportation-fringe-benefits","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/01-294?publication_date=2001-01-11","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2001-01-11/01-294/mods.xml","not_received_for_publication":null,"page_length":11,"page_views":{"count":630,"last_updated":"2026-10-23 16:15:07 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2001-01-11/pdf/01-294.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2001-01-11","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2001/01/11/01-294.txt","regulation_id_number_info":{"1545-AX33":null},"regulation_id_numbers":["1545-AX33"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":2241,"subtype":null,"title":"Qualified Transportation Fringe Benefits","toc_doc":"Qualified transportation fringe benefits","toc_subject":"Income taxes:","topics":["Employment taxes","Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":66}