Publication 15b |
2000 Tax Year |
Unsafe Conditions Commuting Rule
Under this rule, the value of commuting transportation you provide
a qualified employee solely because of unsafe conditions is $1.50 for
a one-way commute (that is, from home to work or from work to home).
You can use the unsafe conditions commuting rule if all the
following requirements are met.
- The employee would ordinarily walk or use public
transportation for commuting.
- You have a written policy under which you do not provide the
transportation for personal purposes other than commuting because of
unsafe conditions.
- The employee does not use the transportation for personal
purposes other than commuting because of unsafe conditions.
These requirements must be met on a trip-by-trip basis.
Commuting transportation.
This is transportation to or from work by any motorized wheeled
vehicle (including an automobile) manufactured for use on public
streets, roads, and highways. You or the employee must buy the
transportation from a party that is not related to you. If the
employee buys it, you must reimburse the employee for its cost (for
example, cabfare) under a bona fide reimbursement arrangement.
Qualified employee.
A qualified employee for 2001 is one who:
- Performs services during the year,
- Is paid on an hourly basis,
- Is not claimed under section 213(a)(1) of the Fair Labor
Standards Act of 1938 (as amended) to be exempt from the minimum wage
and maximum hour provisions,
- Is within a classification for which you actually pay, or
have specified in writing that you will pay, overtime pay of at least
one and one-half times the regular rate provided in section 207 of the
1938 Act, and
- Receives pay of not more than $75,000 during the
year.
However, an employee is not considered a qualified employee if
you do not comply with the recordkeeping requirements concerning the
employee's wages, hours, and other conditions and practices of
employment under section 211(c) of the 1938 Act and the related
regulations.
Unsafe conditions.
Unsafe conditions exist if, under the facts and circumstances, a
reasonable person would consider it unsafe for the employee to walk or
use public transportation at the time of day the employee must
commute. One factor indicating whether it is unsafe is the history of
crime in the geographic area surrounding the employee's workplace or
home at the time of day the employee commutes.
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