New Limits TEA-21 makes the Commuter Choice provision retroactive to January 1, 1998. To pay for these changes, the transit, vanpool and parking caps are frozen through 1999. Return to Top. Transit Benefit Programs in Massachusetts Companies in Massachusetts can offer the transit or vanpool benefit using transit pass programs, like the Corporate T Pass program, and voucher programs, like the Commuter Check program. With the Commuter Check program, the employer orders Commuter Check vouchers from the Commuter Check Corporation, and then distributes the vouchers to employees.
Employees use the vouchers, as cash, to purchase transit passes.
This program can be used by employees who use either a private or a public transit service. Return to Top. Federal Tax Code. Employers then can take the subsidy as a business expense and save over providing the same value in gross income. Employers save payroll taxes on the amount employees set aside.