# Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274; Correction
> **IRS** · Correcting amendments. · Published 2021-04-28 · Effective 2021-04-28 · 86 FR 22345
## Document
- **Document number:** 2021-08391
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 86 FR 22345
- **CFR reference:** 26 CFR 1
- **Publication date:** 2021-04-28
- **Effective date:** 2021-04-28
- **Treasury docket:** TD 9939
## Abstract

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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2021/04/28/2021-08391/qualified-transportation-fringe-transportation-and-commuting-expenses-under-section-274-correction)
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