# Qualified Transportation Fringe Benefits
> **IRS** · Final regulation. · Published 2001-01-11 · Effective 2001-01-11 · 66 FR 2241
## Document
- **Document number:** 01-294
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 2241
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-01-11
- **Effective date:** 2001-01-11
- **Treasury docket:** TD 8933
## 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/11/01-294/qualified-transportation-fringe-benefits)
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