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The Maine Department of Administrative and Financial Services and the Maine Department of Transportation are pleased to offer the Pre-Tax Benefit Program for State Employees Commuting to and from Work.

How Commuter Tax Benefits Work

The Federal tax code allows commuters the use of tax-free dollars to pay for commuting by transit. Commuter benefits are regulated by the Internal Revenue Code, Section 132(f) – Qualified Transportation Fringe Benefits. As of February 2009, the tax code allows tax-free transportation fringe benefits of up to $230 per month per employee for transit expenses. This can be done as a pre-tax employee-paid payroll deduction (see your employer for form).

Employee Savings

Employees who set aside income on a pre-tax basis for a qualified transportation fringe benefit do not pay federal income or payroll taxes on the income set aside. For example, if you have a combined state and federal tax rate of 30% and spend $175 per month on transit expenses you could save $53 each month or $636 per year.

Employer Savings

Providing pre-tax commuter benefits to employees can save payroll taxes for employers. The value of the benefit paid to employees is considered a tax-free transportation fringe benefit and not wage or salary compensation, therefore, payroll taxes do not apply. Employers can save 7.65% in FICA on the amount employees set aside.

How to Get Started

Commuter benefit programs are easy for your employer to implement. See your employer for authorization form. Complete the authorization form with the proper $ amount up to $560 per month for transit and parking expenses. Then bring the completed form to your employee benefits administrator or human resource director or who handles payroll at place of employment to implement the payroll pre-tax deduction.


ShuttleBus-ZOOM will not discriminate on the bias of any characteristic protected by law, including Title VI of the Civil Rights Act of 1964, as amended. It is the policy of the ShuttleBus-ZOOM that no person shall, on the grounds of race, color, ethnicity, national origin, ancestry, religious belief, political affiliation or belief, age, gender, sexual orientation, marital status, physical or mental disability, veteran status, migrant worker, ex-offender, or former patient of a state institution be discriminated against in access to the services or provision of services of ShuttleBus-ZOOM.

ShuttleBus-Zoom Reasonable Modification Policy
ShuttleBus-Zoom is committed to providing safe, reliable, courteous, accessible and user-friendly services to its customers. To ensure equality and fairness, ShuttleBus-Zoom is committed to making reasonable modifications to its policies, practices and procedures to avoid discrimination and ensure programs and services are accessible to individuals with disabilities.  Requests for modifications can be made by calling 207-282-5408 or emailing

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