United States Government Printing Office printer prt distributor dst United States Congress House of Representatives Office of the Law Revision Counsel author aut Government Organization text government publication eng USCODE Bills and Statutes 2006_uscode_suppl_5 legislative 2012-04-26 Sec. 132 D09002ee1825ef61e-USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec132.htm D09002ee1825ef620-USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec132.pdf http://www.gpo.gov/fdsys/granule/USCODE-2011-title26/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec132 26USC132 http://www.gpo.gov/fdsys/granule/USCODE-2011-title26/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec132/content-detail.html http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec132.pdf http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec132.htm 26 U.S.C. 132 26 USC 132 26 U.S.C. 132 26 USC 132; INTERNAL REVENUE CODE; Certain fringe benefits 229 LEAF USCODE-2011-title26-subtitleA-chap1-subchapB-partIII-sec132 Sec. 132 section standard Added Pub. L. 98-369, div. A, title V, §531(a)(1), July 18, 1984, 98 Stat. 877; amended Pub. L. 99-272, title XIII, §13207(a)(1), (b)(1), Apr. 7, 1986, 100 Stat. 319; Pub. L. 99-514, title XI, §§1114(b)(5), <!-- PDFPage:512 -->1151(e)(2)(A), (g)(5), title XVIII, §§1853(a), 1899A(5), Oct. 22, 1986, 100 Stat. 2451, 2506, 2507, 2870, 2958; Pub. L. 100-647, title I, §1011B(a)(31)(B), title VI, §6066(a), Nov. 10, 1988, 102 Stat. 3488, 3702; Pub. L. 101-140, title II, §203(a)(1), (2), Nov. 8, 1989, 103 Stat. 830; Pub. L. 101-239, title VII, §§7101(b), 7841(d)(7), (19), Dec. 19, 1989, 103 Stat. 2304, 2428, 2429; Pub. L. 102-486, title XIX, §1911(a)-(c), Oct. 24, 1992, 106 Stat. 3012-3014; Pub. L. 103-66, title XIII, §§13101(b), 13201(b)(3)(F), 13213(d)(1), (2), (3)(B), (C), Aug. 10, 1993, 107 Stat. 420, 459, 474; Pub. L. 105-34, title IX, §970(a), title X, §1072(a), Aug. 5, 1997, 111 Stat. 897, 948; Pub. L. 105-178, title IX, §9010(a)(1), (b)(1), (2), (c)(1), (2), June 9, 1998, 112 Stat. 507, 508; Pub. L. 107-16, title VI, §665(a), (b), June 7, 2001, 115 Stat. 143; Pub. L. 108-121, title I, §103(a), (b), Nov. 11, 2003, 117 Stat. 1337; Pub. L. 108-311, title II, §207(13), Oct. 4, 2004, 118 Stat. 1177; Pub. L. 110-343, div. B, title II, §211(a)-(d), Oct. 3, 2008, 122 Stat. 3840, 3841; Pub. L. 111-5, div. B, title I, §1151(a), Feb. 17, 2009, 123 Stat. 333; Pub. L. 111-92, §14(a), Nov. 6, 2009, 123 Stat. 2995; Pub. L. 111-312, title VII, §727(a), Dec. 17, 2010, 124 Stat. 3317. futureAmend For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title. referencesInText The date of the enactment of this sentence, referred to in subsec. (f)(2), is the date of enactment of Pub. L. 111-5, which was approved Feb. 17, 2009.The date of the enactment of the American Recovery and Reinvestment Tax Act of 2009, referred to in subsec. (n)(1), is the date of enactment of Pub. L. 111-5, which was approved Feb. 17, 2009. priorProvisions A prior section 132 was renumbered section 140 of this title. amendments <b>2010</b>-Subsec. (f)(2). Pub. L. 111-312 substituted “January 1, 2012” for “January 1, 2011” in concluding provisions.<b>2009</b>-Subsec. (f)(2). Pub. L. 111-5 inserted concluding provisions.Subsec. (n)(1). Pub. L. 111-92, §14(a)(1), substituted “the American Recovery and Reinvestment Tax Act of 2009)” for “this subsection) to offset the adverse effects on housing values as a result of a military base realignment or closure”.Subsec. (n)(2). Pub. L. 111-92, §14(a)(2), struck out “clause (1) of” before “subsection (c)”.<b>2008</b>-Subsec. (f)(1)(D). Pub. L. 110-343, §211(a), added subpar. (D).Subsec. (f)(2)(C). Pub. L. 110-343, §211(b), added subpar. (C).Subsec. (f)(4). Pub. L. 110-343, §211(d), inserted “(other than a qualified bicycle commuting reimbursement)” after “qualified transportation fringe”.Subsec. (f)(5)(F). Pub. L. 110-343, §211(c), added subpar. (F).<b>2004</b>-Subsec. (h)(2)(B). Pub. L. 108-311 substituted “152(f)(1)” for “151(c)(3)” in introductory provisions.<b>2003</b>-Subsec. (a)(8). Pub. L. 108-121, §103(a), added par. (8).Subsecs. (n), (<em>o</em>). Pub. L. 108-121, §103(b), added subsec. (n) and redesignated former subsec. (n) as (<em>o</em>).<b>2001</b>-Subsec. (a)(7). Pub. L. 107-16, §665(a), added par. (7).Subsecs. (m), (n). Pub. L. 107-16, §665(b), added subsec. (m) and redesignated former subsec. (m) as (n).<b>1998</b>-Subsec. (f)(2)(A). Pub. L. 105-178, §9010(c)(1), substituted “$100” for “$65”.Pub. L. 105-178, §9010(b)(2)(A), substituted “$65” for “$60”.Subsec. (f)(2)(B). Pub. L. 105-178, §9010(b)(2)(B), substituted “$175” for “$155”.Subsec. (f)(4). Pub. L. 105-178, §9010(a)(1), amended heading and text of par. (4) generally. Prior to amendment, text read as follows: “Subsection (a)(5) shall not apply to any qualified transportation fringe unless such benefit is provided in addition to (and not in lieu of) any compensation otherwise payable to the employee. This paragraph shall not apply to any qualified parking provided in lieu of compensation which otherwise would have been includible in gross income of the employee, and no amount shall be included in the gross income of the employee solely because the employee may choose between the qualified parking and compensation.”Subsec. (f)(6). Pub. L. 105-178, §9010(b)(1), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of any taxable year beginning in a calendar year after 1993, the dollar amounts contained in paragraph (2)(A) and (B) shall be increased by an amount equal to-Subsec. (f)(6)(A). Pub. L. 105-178, §9010(c)(2), inserted concluding provisions.<b>1997</b>-Subsec. (e)(2). Pub. L. 105-34, §970(a), inserted at end of concluding provisions “For purposes of subparagraph (B), an employee entitled under section 119 to exclude the value of a meal provided at such facility shall be treated as having paid an amount for such meal equal to the direct operating costs of the facility attributable to such meal.”Subsec. (f)(4). Pub. L. 105-34, §1072(a), inserted at end “This paragraph shall not apply to any qualified parking provided in lieu of compensation which otherwise would have been includible in gross income of the employee, and no amount shall be included in the gross income of the employee solely because the employee may choose between the qualified parking and compensation.”<b>1993</b>-Subsec. (a)(6). Pub. L. 103-66, §13213(d)(1), added par. (6).Subsec. (f)(6)(B). Pub. L. 103-66, §13201(b)(3)(F), struck out before period at end “,determined by substituting ‘calendar year 1992’ for ‘calendar year 1989’ in subparagraph (B) thereof”.Subsecs. (g), (h). Pub. L. 103-66, §13213(d)(2), added subsec. (g) and redesignated former subsec. (g) as (h). Former subsec. (h) redesignated (i).Subsec. (i). Pub. L. 103-66, §13213(d)(2), redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j).Subsec. (i)(8). Pub. L. 103-66, §13101(b), amended heading and text of par. (8) generally. Prior to amendment, text read as follows: “Amounts which would be excludible from gross income under section 127 but for subsection (a)(2) thereof or the last sentence of subsection (c)(1) thereof shall be excluded from gross income under this section if (and only if) such amounts are a working condition fringe.”Subsec. (j). Pub. L. 103-66, §13213(d)(2), redesignated subsec. (i) as (j). Former subsec. (j) redesignated (k).Subsec. (j)(4)(B)(iii). Pub. L. 103-66, §13213(d)(3)(B), substituted “subsection (h)” for “subsection (f)”.Subsec. (k). Pub. L. 103-66, §13213(d)(2), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (<em>l</em>).Subsec. (<em>l</em>). Pub. L. 103-66, §13213(d)(2), (3)(C), redesignated subsec. (k) as (<em>l</em>) and substituted “subsections (e) and (g)” for “subsection (e)”. Former subsec. (<em>l</em>) redesignated (m).Subsec. (m). Pub. L. 103-66, §13213(d)(2), redesignated subsec. (<em>l</em>) as (m).<b>1992</b>-Subsec. (a)(5). Pub. L. 102-486, §1911(a), added par. (5).Subsecs. (f) to (h). Pub. L. 102-486, §1911(b), added subsec. (f) and redesignated former subsecs. (f) and (g) as (g) and (h), respectively. Former subsec. (h) redesignated (i).Subsec. (i). Pub. L. 102-486, §1911(b), (c), redesignated subsec. (h) as (i), redesignated pars. (5) to (9) as (4) to (8), respectively, and struck out former par. (4), “Parking”, which read as follows: “The term ‘working condition fringe’ includes parking provided to an employee on or near the business premises of the employer.” Former subsec. (i) redesignated (j).Subsecs. (j) to (<em>l</em>). Pub. L. 102-486, §1911(b), redesignated subsecs. (i) to (k) as (j) to (<em>l</em>), respectively.<b>1989</b>-Subsec. (f)(2)(B). Pub. L. 101-239, §7841(d)(19), substituted “section 151(c)(3)” for “section 151(e)(3)” in introductory provisions.Subsec. (h)(1). Pub. L. 101-239, §7841(d)(7), substituted “to highly compensated employees” for “to officers, etc.,” in heading.Pub. L. 101-140, §203(a)(2), amended par. (1) to read as if amendments by Pub. L. 100-647, §1011B(a)(31)(B), had not been enacted, see 1988 Amendment note below.Pub. L. 101-140, §203(a)(1), amended par. (1) to read as if amendments by Pub. L. 99-514, §1151(g)(5), had not been enacted, see 1986 Amendment note below.Subsec. (h)(9). Pub. L. 101-239, §7101(b), added par. (9).<b>1988</b>-Subsec. (h)(1). Pub. L. 100-647, §1011B(a)(31)(B), substituted “there shall” for “there may be” and “who are” for “who may be” in last sentence.Subsec. (h)(8). Pub. L. 100-647, §6066(a), added par. (8).<b>1986</b>-Subsec. (c)(3)(A). Pub. L. 99-514, §1853(a)(2), substituted “are provided by the employer to an employee for use by such employee” for “are provided to the employee by the employer”.Subsec. (e)(2). Pub. L. 99-514, §1114(b)(5)(A), struck out “officer, owner, or” before “highly compensated employee” and “officers, owners, or” before “highly compensated employees” in last sentence.Subsec. (f)(2)(B)(ii). Pub. L. 99-514, §1853(a)(1), substituted “are deceased and who has not attained age 25” for “are deceased”.Subsec. (f)(3). Pub. L. 99-272, §13207(a)(1), added par. (3).Subsec. (g). Pub. L. 99-514, §1151(e)(2)(A), in amending subsec. (g) generally, designated par. (2) as the entire subsection, struck out former subsec. heading, “Special rules relating to employer”, struck out “For purposes of this section-”, and struck out par. (1) which read as follows: “All employees treated as employed by a single employer under subsection (b), (c), or (m) of section 414 shall be treated as employed by a single employer for purposes of this section.”Subsec. (h)(1). Pub. L. 99-514, §1151(g)(5), inserted “For purposes of this paragraph and subsection (e), there may be excluded from consideration employees who may be excluded from consideration under section 89(h).”Pub. L. 99-514, §1114(b)(5)(A), struck out “officer, owner, or” before “highly compensated employee” and “officers, owners, or” before “highly compensated employees”.Subsec. (h)(3)(B)(i). Pub. L. 99-514, §1899A(5), substituted “such use is” for “such use in”.Subsec. (h)(6). Pub. L. 99-272, §13207(b)(1), added par. (6).Subsec. (h)(7). Pub. L. 99-514, §1114(b)(5)(B), added par. (7).Subsec. (i). Pub. L. 99-514, §1853(a)(3), substituted “subsection (c)(2)” for “subsection (c)(2)(B)”. effectiveDate amendments Pub. L. 111-312, title VII, §727(b), Dec. 17, 2010, 124 Stat. 3317, provided that: “The amendment made by this section [amending this section] shall apply to months after December 31, 2010.”Pub. L. 111-92, §14(b), Nov. 6, 2009, 123 Stat. 2996, provided that: “The amendments made by this act [probably should be “this section”, amending this section] shall apply to payments made after February 17, 2009.”Pub. L. 111-5, div. B, title I, §1151(b), Feb. 17, 2009, 123 Stat. 333, provided that: “The amendment made by this section [amending this section] shall apply to months beginning on or after the date of the enactment of this section [Feb. 17, 2009].”Pub. L. 110-343, div. B, title II, §211(e), Oct. 3, 2008, 122 Stat. 3841, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2008.”Amendment by Pub. L. 108-311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108-311, set out as a note under section 2 of this title.Pub. L. 108-121, title I, §103(c), Nov. 11, 2003, 117 Stat. 1338, provided that: “The amendments made by this section [amending this section] shall apply to payments made after the date of the enactment of this Act [Nov. 11, 2003].”Pub. L. 107-16, title VI, §665(c), June 7, 2001, 115 Stat. 143, provided that: “The amendments made by this section [amending this section] shall apply to years beginning after December 31, 2001.”Pub. L. 105-178, title IX, §9010(a)(2), June 9, 1998, 112 Stat. 507, provided that: “The amendment made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 1997.”Pub. L. 105-178, title IX, §9010(b)(3), June 9, 1998, 112 Stat. 508, provided that: “The amendments made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 1998.”Pub. L. 105-178, title IX, §9010(c)(3), June 9, 1998, 112 Stat. 508, provided that: “The amendments made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 2001.”Section 970(b) of Pub. L. 105-34 provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1997.”Section 1072(b) of Pub. L. 105-34 provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1997.”Section 13101(c)(2) of Pub. L. 103-66 provided that: “The amendment made by subsection (b) [amending this section] shall apply to taxable years beginning after December 31, 1988.”Amendment by section 13201(b)(3)(F) of Pub. L. 103-66 applicable to taxable years beginning after Dec. 31, 1992, see section 13201(c) of Pub. L. 103-66, set out as a note under section 1 of this title.Amendment by section 13213(d)(1), (2), (3)(B) and (C) of Pub. L. 103-66 applicable to reimbursements or other payments in respect of expenses incurred after Dec. 31, 1993, see section 13213(e) of Pub. L. 103-66, set out as a note under section 62 of this title.Section 1911(d) of Pub. L. 102-486 provided that: “The amendments made by this section [amending this section] shall apply to benefits provided after December 31, 1992.”Amendment by section 7101(b) of Pub. L. 101-239 applicable to taxable years beginning after Dec. 31, 1988, <!-- PDFPage:514 -->see section 7101(c) of Pub. L. 101-239, set out as a note under section 127 of this title.Amendment by Pub. L. 101-140 effective as if included in section 1151 of Pub. L. 99-514, see section 203(c) of Pub. L. 101-140, set out as a note under section 79 of this title.Amendment by section 1011B(a)(31)(B) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.Section 6066(b) of Pub. L. 100-647 provided that: “The amendment made by subsection (a) [amending this section] shall apply to transportation furnished after December 31, 1987, in taxable years ending after such date.”Amendment by section 1114(b)(5) of Pub. L. 99-514 applicable to years beginning after Dec. 31, 1987, see section 1114(c)(2) of Pub. L. 99-514, set out as a note under section 414 of this title.Amendment by section 1151(e)(2)(A), (g)(5) of Pub. L. 99-514 applicable, with certain qualifications and exceptions, to years beginning after Dec. 31, 1988, see section 1151(k) of Pub. L. 99-514, as amended, set out as a note under section 79 of this title.Amendment by section 1853(a) of Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title.Section 13207(a)(2) of Pub. L. 99-272 provided that: “The amendment made by this subsection [amending this section] shall take effect on January 1, 1985.”Section 13207(b)(2) of Pub. L. 99-272 provided that: “The amendment made by this subsection [amending this section] shall take effect on January 1, 1985.” effectiveDate Section 531(i) of Pub. L. 98-369, formerly §531(h), as redesignated by Pub. L. 99-272, title XIII, §13207(d), Apr. 7, 1986, 100 Stat. 320, provided that: “The amendments made by this section [enacting this section and section 4977 of this title, amending sections 61, 125, 3121, 3231, 3306, 3401, 3501, and 6652 of this title and section 409 of Title 42, The Public Health and Welfare, redesignating former section 132 of this title as 133, and enacting provisions set out as notes under this section and section 125 of this title] shall take effect on January 1, 1985.” regulations Secretary of the Treasury or his delegate to issue before Feb. 1, 1988, final regulations to carry out amendments made by section 1114 of Pub. L. 99-514, see section 1141 of Pub. L. 99-514, set out as a note under section 401 of this title. amendments No monies appropriated by Pub. L. 101-136 to be used to implement or enforce section 1151 of Pub. L. 99-514 or the amendments made by such section, see section 528 of Pub. L. 101-136, set out as a note under section 89 of this title.For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101-1147 and 1171-1177] or title XVIII [§§1800-1899A] of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title. false false false

PART III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME Title 42 Section 3374 42 U.S.C. 3374 Volume 98 Page 877 98 Stat. 877 Volume 100 Page 319 Volume 100 Page 2451 100 Stat. 319 100 Stat. 2451 Volume 100 Page 320 Volume 100 Page 2095 100 Stat. 320 100 Stat. 2095 Volume 102 Page 3488 102 Stat. 3488 Volume 103 Page 830 Volume 103 Page 2304 103 Stat. 830 103 Stat. 2304 Volume 106 Page 3012-3014 106 Stat. 3012-3014 Volume 107 Page 420 107 Stat. 420 Volume 111 Page 897 111 Stat. 897 Volume 112 Page 507 112 Stat. 507 Volume 112 Page 507 Volume 112 Page 508 112 Stat. 507 112 Stat. 508 Volume 115 Page 143 115 Stat. 143 Volume 115 Page 143 115 Stat. 143 Volume 117 Page 1337 117 Stat. 1337 Volume 117 Page 1338 117 Stat. 1338 Volume 118 Page 1177 118 Stat. 1177 Volume 122 Page 3840 122 Stat. 3840 Volume 122 Page 3841 122 Stat. 3841 Volume 123 Page 333 Volume 123 Page 2995 123 Stat. 333 123 Stat. 2995 Volume 123 Page 333 Volume 123 Page 2996 123 Stat. 333 123 Stat. 2996 Volume 124 Page 3317 124 Stat. 3317 Volume 124 Page 3317 124 Stat. 3317 Public Law 98-369 Public Law 98-369 Public Law 99-272 Public Law 99-272 Public Law 99-514 Public Law 99-514 Public Law 100-647 Public Law 100-647 Public Law 101-136 Public Law 101-140 Public Law 101-140 Public Law 101-239 Public Law 101-239 Public Law 102-486 Public Law 102-486 Public Law 103-66 Public Law 103-66 Public Law 105-34 Public Law 105-34 Public Law 105-178 Public Law 105-178 Public Law 107-16 Public Law 107-16 Public Law 108-121 Public Law 108-121 Public Law 108-311 Public Law 108-311 Public Law 110-343 Public Law 110-343 Public Law 111-5 Public Law 111-5 Public Law 111-92 Public Law 111-92 Public Law 111-312 Public Law 111-312 U.S. Government Printing Office 2011-12-31 monographic 2011 annual deposited born digital 3837 p. Y 1.2/5: http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26 P0b002ee1825e83b9 000645501 26USC DGPO 2012-04-26 2012-04-27 USCODE-2011-title26 machine generated eng fdlp USCODE USCODE-2011-title26 26 true 5 2006 false false 2012-01-03 false true USCODE-title26 Title 26 http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/content-detail.html http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26.htm http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf U.S.C. Title 26, 2011