Commuter Tax Benefits
ACT has provided resources below to help our members better understand and advocate for commuter tax benefits.
Our template letter and call script can be used to contact your representatives to ask for their support in defending the Qualified Transportation Fringe Benefit (QTFB) during the upcoming reconciliation process. Use this link to find your Congressperson or Senator if you are unsure. You may contact the elected offcials who represent your work site, service area, and/or your residential address, if they are different.
As of June 2025, The Qualified Transportation Fringe Benefit remains intact, with the exception of the bicycle benefit, in the House-Passed "One Big Beautiful Bill Act". In a climate of historic federal spending cuts, ACT believes that the strong advocacy of our members and the broader organization played a critical role in preserving these essential commuter benefits. The bill must now pass the Senate. Although unlikely, changes may still occur. Therefore, your advocacy efforts are best targeted at Senators.
Further, our white paper details ACT's recommendations for enhancing and improving the benefit as it currently stands.
Template Letter & Call Script for Protecting Commuter Benefits
The template letter and call script below can be used to contact your Member of Congress or Senator to urge them to protect commuter tax benefits from elimination.
Commuter Tax Benefit Recommendations - White Paper
Beginning this work in 2024, ACT's Commuter Tax Benefits Work Group set out to create recommendations for enhancing and improving the current Qualified Transportation Fringe Benefit (QTFB). ACT's Board of Directors officially approved the group's recommendations, and we are excited to share our work with the broader membership. This white paper includes the history of the QTFB, why protecting and improving these benefits is critical for TDM, and a detailed explanation of our recommendations.
Unrelated Business Income Tax (UBIT)
Included in the House-passed "One Big Beautiful Bill Act," is a provision reinstating the Unrelated Business Income Tax (UBIT). It requires nonprofit organizations, including hospitals, universities, and similar entities to include monies paid for any Qualified Transportation Fringe Benefits (QTFB) or any parking facility used in connection with qualified parking to be reported as taxable income. Notably, the provision includes an exemption for church-affiliated organizations, which will not be subject to this change. A similar provision was included in the original 2017 Tax Cuts & Jobs Act but was one of just a few portions of the law overturned through advocacy efforts from ACT and many other organizations. As the bill now moves to the Senate, ACT is closely monitoring the progress of this legislation and will intensify our advocacy efforts as needed.
Please contact Government Affairs and Policy Manager Emma Wasserman with any comments or questions.