Hi, Thomas, and I work for the IRS. Some employers offer fringe benefits to their employees. This includes things like paying for public transportation. If you’re an employer who offers these fringe benefits to your employees, here are some changes that will affect you. First, if you pay for your employees to use public transportation or pay for other commuting costs, you can no longer deduct these on your taxes. However, there is an exception to this when the expenses are necessary for the employee to get to work safely. For example, it may be unsafe for the employee to walk to or from home or use public transportation. There’s also another exception. While you can deduct reimbursements to employees who use their bicycle to get to work, you must now include that in your employees’ taxable income. For more details, go to irs.gov/newsroom/businesses. Then click “Employer Deduction for Certain Fringe Benefits.” And, if you find this video helpful, please share it. Thank you.