RD Instruction 2045-E

PART 2045 -- GENERAL

Subpart E -- Pre-Tax Parking Benefit Program

§ 2045.201 [Purpose]{.underline}.

This Instruction describes Rural Development policy on the Pre-Tax
Parking Benefit Program and provides the guidelines within which Rural
Development will provide the Pre-Tax Parking Benefit Program to eligible
employees who park in a commercial pay lot and then commute to work by
mass transit, vanpool or carpool.

Prior to implementing this Instruction for bargaining unit employees,
organizations must fulfill their bargaining obligations with the
employees' exclusive representative as required by the Federal Service
Labor-Management Relations Statute. Bargaining unit employees will
continue to be covered by existing contracts and past practices until
any new labor-management agreements are negotiated.

§ 2045.202 [Authority]{.underline}.

This Instruction is issued pursuant to the Federal Employees Clean Air
Incentives Act of 1994, Public Law 103-172, the Transportation Equity
Act for the 21st Century, Public Law 105-178, Executive Order 13150, the
Treatment of Employer Provided Transportation Benefits, Public Law
102-486, Section 1911, 26 Code of Federal Regulations Part I, Qualified
Transportation Fringe Benefits, Qualified Transportation Fringes under
26 USC 132(f), and Internal Revenue Service Notice 94-3.

§ 2045.203 [Administration]{.underline}.

The Office of Procurement and Administrative Services (PAS) administers
the Pre-Tax Parking Benefit Program for Rural Development. A program
coordinator will be designated in each State Office, and St. Louis from
their Human Resources Staff. The program coordinator for the National
Office will be an employee of PAS. PAS will provide the field program
coordinators with information on how to manage the Pre-Tax Parking
Benefit Program. Human Resources will be responsible for entering the
application information into the National Finance Center (NFC) database
for processing.

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Distribution: WSAL Personnel

General

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RD Instruction 2045-E

§ 2045.204 [Eligibility guidelines]{.underline}.

All Rural Development employees are eligible to participate in the
Pre-Tax Parking Benefit Program if they meet the following criteria:
Park in a commercial pay lot and use public transportation, mass
transit, commuter highway vehicle, or carpool to their place of
employment. Drivers of single occupant vehicles which are parked in a
commercial pay lot and do not meet the above criteria are not eligible
for this benefit.

§ 2045.205 [Application]{.underline}.

Complete Form AD-1185, \"Department of Agriculture Pre-Tax Parking
Application,\" to apply for the Pre-Tax Parking Benefit Program. The
form is self-explanatory. Use blue or black ink to complete the form and
return the completed original application to the program coordinator.
Facsimile or duplicated copies are not acceptable, original signatures
are required.

§ 2045.206 [Recertification]{.underline}.

A recertification process will take place at specified timeframes as
directed by the Agency to verify parking information. Complete Form\
AD-1185, and write \"Recertification\" in the top left hand corner of
the application, use blue or black ink to complete the form, and return
the original application to the program coordinator. Facsimile or
duplicated copies are not acceptable, original signatures are required.

§ 2045.207 [False applications]{.underline}.

Any potential violations will be referred to the Headquarters Personnel
Services Branch for further investigation and possible disciplinary
action. False applications may result in disciplinary action by Rural
Development up to and including dismissal from Federal employment and
prosecution for Federal income tax evasion.

§ 2045.208 [Application changes]{.underline}.

When an employee changes their home address, changes their mode of
transportation, or the monthly amount needed for parking, Form AD-1185,
needs to be completed using blue or black ink. Write \"Change\" in the
upper left-hand corner of the application and send the completed
original form to the program coordinator. Also, employees no longer
eligible to receive parking benefits must follow procedures under
section § 2045.209 of this Instruction. Facsimile or duplicated copies
are not acceptable, original signatures are required.

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RD Instruction 2045-E

§ 2045.209 [Canceling applications]{.underline}.

To cancel the pre-tax parking benefit, complete Form AD-1185, using blue
or black ink, write \"Cancellation\" in the upper left-hand corner of
application, and mail original to the program coordinator for
processing. Facsimile or duplicated copies are not acceptable, original
signatures are required.

§ 2045.210 [Statutory limit]{.underline}.

Eligible employees are allowed to request up to \$195 per month (or the
subsequent statutory limit) or actual expenses, whichever is less, for
qualified parking expenditures.

§§ 2045.211 - 2045.250 \[Reserved\]

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