TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES
SUBTITLE F: EMPLOYEE BENEFITS
CHAPTER 1: DEPARTMENT OF CENTRAL MANAGEMENT SERVICES
PART 2190 COMMUTER SAVINGS PROGRAM
SECTION 2190.10 SUMMARY AND PURPOSE OF THE COMMUTER SAVINGS PROGRAM (CSP)


 

Section 2190.10  Summary and Purpose of the Commuter Savings Program (CSP)

 

The Commuter Savings Program (CSP) is intended to serve as a qualified transportation fringe program under section 132(f) of the Internal Revenue Code (26 USC 132(f)) and is to be interpreted in a manner consistent with the requirements of this Section. The purpose of CSP is to enable participants the opportunity to pay qualified transportation expenses with pre-tax payroll deducted contributions, limited to expenses not claimed on federal tax forms.