United States            Air and Radiation  .       EPA420-F-00-015

        Environmental Protection Agency                     May 2000


            '-'•-.                                 '

        Office of Transportation and Air Quality
            ••

Commuter
Choice
Benefits for
       Commuters,
               Companies,
                      Communities .
TRAQ Website: www.epa.gov/otaq/traq

EPA's Transportation Air Quality Center Telephone Information Request Line: (734) 214-4100

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w
hat is Commuter Choice?
     Commmuter Choice is a best business and management practice that
     encourages a broad range of community options by providing financial and
     other incentives to employers and employees.

          Who will  benefit
          from Commuter Choice?
             Employees:
           Save money
           More transportation
           choices
                                 Employers:
                         - Save on payroll taxes
                         - Enhance recruiting and retention
                          Entire Communities:
          - Improve air quality and reduce congestion
          - Improve quality of life through more transportation choices
          - Increase use of transit, vanpools, carpools, bikepaths and walkways
         E
      xamples of possible savings
r
  An      ^.!
  employee
  can save
  $218 in     1
  taxes.
r        -[--.
  A large
  employer
          r
  can realize
  $1 million
                An employee who
                sets aside  $65  a
                month before taxes
                for transit benefits,
                receives a total of
                $780  per year in
    untaxed compensation. At a tax rate
    of 28%, the employee has $218 in
    actual annual tax savings.
                            For a business with  in payroll
                            25,000 employees (  tax Savings.
                            who each set aside
                            $65 a month before
                            taxes for transit benefits, the employer
                            does not have to pay federal payroll
                            taxes on $19.5 million per year. At a
                            tax rate of 6%, the employer has an
                            annual tax savings of over $1 million.
EPA's Transportation Air Quality Center Telephone Information Request Line: (734) 214-4100
Find  it  all  at  http://www.epa.gov/otaq/traq

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      Tax Law
     Information

   • Information is available
   on the IRAQ website
   about recent tax law
   changes
H,
           State
      Implementation

    Plan (SIP) Guidance

   • Detailed description of how
   states and regions can incorporate
   emissions reductions from
    Commuter Choice Programs
    into their efforts to meet
    Clean Air Act requirements
     .ow  do I
find out
more  about
Commuter
Choice?
I
I
I
I
I
I
Commuter Choice
    Fact Sheets

-*- Overview information
-*• Detailed description of
  benefits for employers and
  employees
                         Check out the
                            Website

       www.epa.gov/otaq/traq
EPA's Transportation Air Quality Center Telephone Information Request Line: (734) 214-4100
   Printed on recycled paper that contains at least 20% post consumer fiber.

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