IRS Qualified commuter transportation benefit.
This exclusion applies to the following benefits:
A transit pass
Example: EZ Rider Transit Pass Program through Club Ride
A ride in a commuter highway vehicle between the employee's home and work place
Example: Vanpool – any vehicle that seats at least 6 adults (not including the driver). In addition, you must reasonably expect that at least 80% of the vehicle mileage will be for transporting employees between their homes and work place with employees occupying at least one-half the vehicle's seats (not including the driver's).