26 U.S.C. 132: Certain fringe benefits

2018

• Pub. L. 115–141, §401(a)(38), substituted "performing" for "peforming". (Consolidated Appropriations Act, 2018) Law text · (c)
• Pub. L. 115–141, §101(b), struck out concluding provisions which read as follows: "In the case of any taxable year beginning in a calendar year after 2002, clause (ii) shall be applied by substituting 'calendar year 2001' for 'calendar year 1998' for purposes of adjusting the dol… (Consolidated Appropriations Act, 2018) Law text · (f)

2017

• Pub. L. 115–97, §11002(d)(5), substituted "for 'calendar year 2016' in subparagraph (A)(ii) thereof" for "for 'calendar year 1992' ". Law text · (f)
• Pub. L. 115–97, §11047(a), added par. (8). Law text · (f)
• Pub. L. 115–97, §11048(a), substituted "For purposes of this section—" for "For purposes of this section,", designated remainder of existing provisions as par. (1) and inserted heading, substituted "The term" for "the term", and added par. (2). Law text · (g)

2015

• Pub. L. 114–113, §105(a)(2), struck out concluding provisions which read as follows: "In the case of any month beginning on or after the date of the enactment of this sentence and before January 1, 2015, subparagraph (A) shall be applied as if the dollar amount therein were the same… (Consolidated Appropriations Act, 2016) Law text · (f)
• Pub. L. 114–113, §105(a)(1), substituted "$175" for "$100". (Consolidated Appropriations Act, 2016) Law text · (f)

2014

• Pub. L. 113–295 substituted "January 1, 2015" for "January 1, 2014" in concluding provisions. Law text · (f)

2013

• Pub. L. 112–240 substituted "January 1, 2014" for "January 1, 2012" in concluding provisions. (American Taxpayer Relief Act of 2012) Law text · (f)

2010

• Pub. L. 111–312 substituted "January 1, 2012" for "January 1, 2011" in concluding provisions. (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (f)

2009

• Pub. L. 111–5 inserted concluding provisions. (American Recovery and Reinvestment Act of 2009) Law text · (f)
• Pub. L. 111–92, §14(a)(1), substituted "the American Recovery and Reinvestment Tax Act of 2009)" for "this subsection) to offset the adverse effects on housing values as a result of a military base realignment or closure". (Worker, Homeownership, and Business Assistance Act of 2009) Law text · (n)
• Pub. L. 111–92, §14(a)(2), struck out "clause (1) of" before "subsection (c)". (Worker, Homeownership, and Business Assistance Act of 2009) Law text · (n)

2008

• Pub. L. 110–343, §211(a), added subpar. (D). (Emergency Economic Stabilization Act of 2008) Law text · (f)
• Pub. L. 110–343, §211(b), added subpar. (C). (Emergency Economic Stabilization Act of 2008) Law text · (f)
• Pub. L. 110–343, §211(d), inserted "(other than a qualified bicycle commuting reimbursement)" after "qualified transportation fringe". (Emergency Economic Stabilization Act of 2008) Law text · (f)
• Pub. L. 110–343, §211(c), added subpar. (F). (Emergency Economic Stabilization Act of 2008) Law text · (f)

2004

• Pub. L. 108–311 substituted "152(f)(1)" for "151(c)(3)" in introductory provisions. (Working Families Tax Relief Act of 2004) Law text · (h)

2003

• Pub. L. 108–121, §103(a), added par. (8). (Military Family Tax Relief Act of 2003) Law text · (a)
• Pub. L. 108–121, §103(b), added subsec. (n) and redesignated former subsec. (n) as (o). (Military Family Tax Relief Act of 2003) Law text · (n), (o)

2001

• Pub. L. 107–16, §665(a), added par. (7). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (a)
• Pub. L. 107–16, §665(b), added subsec. (m) and redesignated former subsec. (m) as (n). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (m), (n)

1998

• Pub. L. 105–178, §9010(c)(1), substituted "$100" for "$65". (Transportation Equity Act for the 21st Century) Law text · (f)
• Pub. L. 105–178, §9010(b)(2)(A), substituted "$65" for "$60". (Transportation Equity Act for the 21st Century) Law text · (f)
• Pub. L. 105–178, §9010(b)(2)(B), substituted "$175" for "$155". (Transportation Equity Act for the 21st Century) Law text · (f)
• Pub. L. 105–178, §9010(a)(1), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: "Subsection (a)(5) shall not apply to any qualified transportation fringe unless such benefit is provided in addition to (and not in lieu of) any compensation othe… (Transportation Equity Act for the 21st Century) Law text · (f)
• Pub. L. 105–178, §9010(b)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "In the case of any taxable year beginning in a calendar year after 1993, the dollar amounts contained in paragraph (2)(A) and (B) shall be increased … (Transportation Equity Act for the 21st Century) Law text · (f)
• Pub. L. 105–178, §9010(c)(2), inserted concluding provisions. (Transportation Equity Act for the 21st Century) Law text · (f)

1997

• Pub. L. 105–34, §970(a), inserted at end of concluding provisions "For purposes of subparagraph (B), an employee entitled under section 119 to exclude the value of a meal provided at such facility shall be treated as having paid an amount for such meal equal to the direct operating … (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §1072(a), inserted at end "This paragraph shall not apply to any qualified parking provided in lieu of compensation which otherwise would have been includible in gross income of the employee, and no amount shall be included in the gross income of the employee solely … (Taxpayer Relief Act of 1997) Law text · (f)

1993

• Pub. L. 103–66, §13213(d)(1), added par. (6). · (a)
• Pub. L. 103–66, §13201(b)(3)(F), struck out before period at end ", determined by substituting 'calendar year 1992' for 'calendar year 1989' in subparagraph (B) thereof". · (f)
• Pub. L. 103–66, §13213(d)(2), added subsec. (g) and redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i). · (g), (h)
• Pub. L. 103–66, §13213(d)(2), redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j). · (i)
• Pub. L. 103–66, §13101(b), amended heading and text of par. (8) generally. Prior to amendment, text read as follows: "Amounts which would be excludible from gross income under section 127 but for subsection (a)(2) thereof or the last sentence of subsection (c)(1) thereof shall be ex… · (i)
• Pub. L. 103–66, §13213(d)(2), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k). · (j)
• Pub. L. 103–66, §13213(d)(3)(B), substituted "subsection (h)" for "subsection (f)". · (j)
• Pub. L. 103–66, §13213(d)(2), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l). · (k)
• Pub. L. 103–66, §13213(d)(2), (3)(C), redesignated subsec. (k) as (l) and substituted "subsections (e) and (g)" for "subsection (e)". Former subsec. (l) redesignated (m). · (l)
• Pub. L. 103–66, §13213(d)(2), redesignated subsec. (l) as (m). · (m)

1992

• Pub. L. 102–486, §1911(a), added par. (5). · (a)
• Pub. L. 102–486, §1911(b), added subsec. (f) and redesignated former subsecs. (f) and (g) as (g) and (h), respectively. Former subsec. (h) redesignated (i). · (f), (g), (h)
• Pub. L. 102–486, §1911(b), (c), redesignated subsec. (h) as (i), redesignated pars. (5) to (9) as (4) to (8), respectively, and struck out former par. (4), "Parking", which read as follows: "The term 'working condition fringe' includes parking provided to an employee on or near the bus… · (i)
• Pub. L. 102–486, §1911(b), redesignated subsecs. (i) to (k) as (j) to (l), respectively. · (j), (k), (l)

1989

• Pub. L. 101–239, §7841(d)(19), substituted "section 151(c)(3)" for "section 151(e)(3)" in introductory provisions. · (f)
• Pub. L. 101–239, §7841(d)(7), substituted "to highly compensated employees" for "to officers, etc.," in heading. · (h)
• Pub. L. 101–140, §203(a)(2), amended par. (1) to read as if amendments by Pub. L. 100–647, §1011B(a)(31)(B), had not been enacted, see 1988 Amendment note below. · (h)
• Pub. L. 101–140, §203(a)(1), amended par. (1) to read as if amendments by Pub. L. 99–514, §1151(g)(5), had not been enacted, see 1986 Amendment note below. · (h)
• Pub. L. 101–239, §7101(b), added par. (9). · (h)

1988

• Pub. L. 100–647, §1011B(a)(31)(B), substituted "there shall" for "there may be" and "who are" for "who may be" in last sentence. · (h)
• Pub. L. 100–647, §6066(a), added par. (8). · (h)

1986

• Pub. L. 99–514, §1853(a)(2), substituted "are provided by the employer to an employee for use by such employee" for "are provided to the employee by the employer". · (c)
• Pub. L. 99–514, §1114(b)(5)(A), struck out "officer, owner, or" before "highly compensated employee" and "officers, owners, or" before "highly compensated employees" in last sentence. · (e)
• Pub. L. 99–514, §1853(a)(1), substituted "are deceased and who has not attained age 25" for "are deceased". · (f)
• Pub. L. 99–272, §13207(a)(1), added par. (3). · (f)
• Pub. L. 99–514, §1151(e)(2)(A), in amending subsec. (g) generally, designated par. (2) as the entire subsection, struck out former subsec. heading, "Special rules relating to employer", struck out "For purposes of this section—", and struck out par. (1) which read as follows: "All empl… · (g)
• Pub. L. 99–514, §1151(g)(5), inserted "For purposes of this paragraph and subsection (e), there may be excluded from consideration employees who may be excluded from consideration under section 89(h)." · (h)
• Pub. L. 99–514, §1114(b)(5)(A), struck out "officer, owner, or" before "highly compensated employee" and "officers, owners, or" before "highly compensated employees". · (h)
• Pub. L. 99–514, §1899A(5), substituted "such use is" for "such use in". · (h)
• Pub. L. 99–272, §13207(b)(1), added par. (6). · (h)
• Pub. L. 99–514, §1114(b)(5)(B), added par. (7). · (h)
• Pub. L. 99–514, §1853(a)(3), substituted "subsection (c)(2)" for "subsection (c)(2)(B)". · (i)