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Commuter Expense Reimbursement Account (CERA) or Transportation

A Commuter Expense Reimbursement Account, allowed by Section 132 of the Internal Revenue Code, allows you to use before-tax dollars to pay parking and commuter costs. You can deduct up to $255 per month for parking costs or up to a maximum of $255 per month for mass transit or van pooling costs. There is a $255 limit for combining mass transit and van pooling.

This plan allows for remaining funds to roll over to the next year if you re-enroll in the new plan year however, not all employers allow this. Please confirm with your employer. If you do not re-enroll, you will have a run-out period to request reimbursement for commuter expenses incurred during the plan year. Any funds remaining in the account at the end of the run-out period will be forfeited to your employer. You must submit your request for reimbursement within 180 days from the date on which the expense is paid, not to exceed the plan’s run-out period.

Eligible Expenses

Van Pool – Any highway vehicle that seats at least six adults (not including the driver). In addition, at least 80% of the vehicle mileage will be for transporting employees between home and work, with employees occupying at least one-half of the vehicle’s seats (not including the driver). Maximum amount is $255 per month. If a participant enrolls in both the Mass Transit and Vanpooling accounts, the total combined deduction per month is $255.

Mass transit – The cost of transit passes (includes any pass, token, fare card or voucher) for mass transportation to and from work. Qualified amounts include costs of any pass, token, fare card, voucher, or other item that entitles the employee to use mass transit for the purpose of traveling to or from her/his place of work. Maximum amount is $255 per month. If a participant enrolls in both the Mass Transit and Vanpooling accounts, the total combined deduction per month is $255.

Parking – For parking at or near your primary work location; the location where you take mass transit; or the location where you pick up the van pool. Fuel, maintenance, and insurance costs are not covered. Maximum amount is $255 per month.

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