Qualified Parking
Qualified Parking means:
a parking space provided to an employee on or near the employer's business premises, or in or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or in a carpool. The maximum amount of qualified parking that can be excluded from an employee's income is $155 per month. Former IRC (check if this IRC provision is current here) § 132(f).
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