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Code · STATUTE-COMPILATIONS · American Taxpayer Relief Act of 2012 · Sec. 203

Sec. 203. EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS

60 words·~1 min read·/statute-compilations/comps-10390/sec-203

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## SEC. 203 EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS ###
(a)In General Paragraph
(2)of section 132(f) is amended by striking “January 1, 2012” and inserting “January 1, 2014”. ###
(b)Effective Date **[**[26 U.S.C. 132 note](/us/usc/t26/s132)**]** The amendment made by this section shall apply to months after December 31, 2011.
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Sec. 203
EXTENSION OF PARITY FOR EXCLUSION FROM INCOME FOR EMPLOYER-PROVIDED MASS TRANSIT AND PARKING BENEFITS
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