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# Sec. 70112. Extension and modification of qualified transportation fringe benefits
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70112-extension-and-modification-of-qualified-transportation-fringe-benefits/
- Published: 2025-07-21T16:11:40.000Z
- Updated: 2026-09-26T07:40:04.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-194, #discussionbridge-revision-f5294b655baf4f12f9443bb4ebde283e44543ea074106b187af28acbefce773c, #discussionbridge-resource-614e69fe-571a-434f-91a0-9e8678fe6287, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-1-providing-permanent-tax-relief, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

(a) In general.—Section 132(f) is amended—

(1) by striking subparagraph (D) of paragraph (1),

(2) in paragraph (2), by inserting “and” at the end of subparagraph (A), by striking “, and” at the end of subparagraph (B) and inserting a period, and by striking subparagraph (C),

(3) by striking “(other than a qualified bicycle commuting reimbursement)” in paragraph (4),

(4) by striking subparagraph (F) of paragraph (5), and

(5) by striking paragraph (8).

(b) Inflation adjustment.—Clause (ii) of section 132(f)(6)(A) is amended by striking “1998” in clause (ii) and inserting “1997”.

(c) Coordination with disallowance of certain expenses.—Subsection (l) of section 274 is amended—

(1) by striking “benefits.—” and all that follows through “No deduction” and inserting “benefits.—No deduction”, and

(2) by striking paragraph (2).

(d) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

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