### Question
How does NORMAL TAXES AND SURTAXES define qualified transportation fringe?


### Answer
Under *26 U.S.C. § 132*, **qualified transportation fringe** is defined as:

> any of the following provided by an employer to an employee:



(A) Transportation in a commuter highway vehicle if such transportation is in connection with travel between the employee's residence and place of employment

#### Citation:
  - *26 U.S.C. § 132*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

