Department of Treasury April 28, 2021 – Federal Register Recent Federal Regulation Documents

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Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274; Correction

Document Number: 2021-08391

Type: Rule

Date: 2021-04-28

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to the final regulations (Treasury Decision 9939), that were published in the Federal Register on Wednesday, December 16, 2020. The final regulations provide guidance regarding the elimination of the deduction for expenses related to certain transportation and commuting benefits provided by employers to their employees. The final regulations affect taxpayers who pay or incur such expenses.

https://regulations.justia.com/regulations/fedreg/2021/04/28/2021-08391.html