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Internal Revenue Bulletin:  2012-24 

June 11, 2012 


Table of Contents

Notice 2012-38 Notice 2012-38

This notice solicits public comments on what additional guidance may be needed after Rev. Rul. 2006-57, which provides guidance on the use of smartcards, debit or credit cards, or other electronic media to provide qualified transportation fringes under sections 132(a)(5) and (f) of the Code, became effective on January 1, 2012. In particular, the notice requests public comments on a number of issues surrounding an employer’s provision of transit benefits in light of changes in technology in transit benefit administration.

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