The Buckhead Area Transportation Management Association (BATMA) works with businesses and property managers in Buckhead to encourage the use of alternative commutes such as carpooling, vanpooling, transit, teleworking, biking and walking through programs and incentives. BATMA provides services to over 80 businesses and 20 property management firms that benefit over 3,000 commuters by reducing traffic and emissions. Employers can offer tax-free commuter benefits to employees through the Commuter Choice and Commuter Rewards programs.

2. Commuter
Benefits

3. Our Mission
The Buckhead Area Transportation Management Association (BATMA)
works cooperatively with community partners to improve mobility,
accessibility and air q
y quality in Buckhead by sponsoring p g
y y p g programs and
providing incentives to encourage commuters to take transit, carpool,
vanpool, telework, bike and walk to work.
Over 80 businesses
Over 20 property management firms
Over 3,000 commuters

4. Hidden Costs of Commuting

5. Alternative commute options…
• Carpool
• Vanpool
• Transit
• Telework
T l k
• Alternative Work
Schedules
• Bike
• W lk
Walk

6. What seems like an The equivalent of:
endless stream of cars Is only 88 people 2 Carpools
in this photo … 1 Vanpool
1 Xpress bus

7. Commuter Benefits
Commuter Choice
Commuter Rewards
Note: The information presented here does not constitute official tax guidance or
a ruling by the U.S. Government. Taxpayers are urged to consult with the
Internal Revenue Service of the U.S. Department of Treasury or a tax
professional for specific guidance related to the Federal tax law.

8. Commuter Choice
• Federal Tax Code allows employers to provide tax-free bike,
transit, vanpool, and parking benefits to their employees
(“qualified
(“q alified transportation fringe” benefits)
benefits).
• Tax-free benefits were expanded in 1998 by The Transportation
Equity Act for the 21st Century (TEA-21) that amended the
(TEA 21)
federal tax code (132-f) to create financial incentives related to
employer provided commuter benefits.
• TEA-21
TEA 21 was expanded in
2009 with the Federal Stimulus Package
to almost double the benefits, and to
include bike commuting for the 1st time.

9. Commuter Choice
• Commuter Benefits have tax advantages because they are not
subject to Federal Income and
payroll taxes. This is not a federal
tax
t credit.
dit
• Under the tax code employers can
offer qualified transportation fringe
benefits in three ways:
– Employers can cover the cost of
the tax-free transportation fringe
benefit
– Employers can allow employees to reserve income on a pre-
tax basis to cover the cost
– Employers can share the cost with employees
p y p y
• Employees can participate in commuter benefits programs only
if the programs are offered by their employer.

10. Types of Qualified Commuter Benefits
Transit passes – up to $230 Vanpool fares – up to $230
Bike expenses – up to $20
p p Qualified Parking – up to $230
g p

11. Benefit Options
Option 1
Employer Paid: Employer provides up to $230 a
month for transit and vanpooling costs.
Employer Tax
E l T Employee Tax
E l T
Benefit Benefit
Employer pays no payroll Employee receives up to
taxes on the benefit – $230 a month tax-free to use
making it cheaper than transit or vanpools for their
providing a comparable commute to work.
work
salary increase. Employees do not pay taxes
on the value.
(Savings vary, dependent upon employer type – private, federal/government, or non-profit)

12. Benefit Options
Option 2
Employee Pre-Tax Deduction: Employer allows
employees to reserve up to $230 a month in pre-tax
income to pay for transit and vanpools.
Employer Tax Employee Tax
Benefit Benefit
Employer pays no payroll Employee saves on income
taxes on the income that is tax, payroll tax, and state tax
reserved by the employee
employee. (GA).
(GA) Benefit is not treated as
taxable salary.
(Savings vary, dependent upon employer type – private, federal/government, or non-profit)

13. Benefit Options
Option 3
Employee/Employer Share Costs: Employers pay
transit/vanpool costs up to a certain limit and the employee
pays for the remainder of costs through pre-tax payroll
deduction. Can not exceed $230 monthly limit.
Employer Tax Employee Tax
Benefit Benefit
For the employer paid portion Employee does not pay taxes
the employer will pay no payroll on the portion of the benefit
taxes (cheaper than salary provided by the employer.
increase). E l
i ) Employer saves Employee also saves on
E l l
payroll taxes on the portion of income/payroll tax by taking a
the benefit paid for by pre-tax payroll deduction.
employee’s pre-tax deduction.
(Savings vary, dependent upon employer type – private, federal/government, or non-profit)

14. Commute Benefits Provide More for Less
$50 salary increase
Writes off expense for
pays FICA corporate income taxes
Employer (7.65%) (40%, federal and state)
Cost $
$34
+ $4 - $20
pays FICA pays federal pays state
Employee
p oyee (7.65%) income tax (28%) income tax (6%)
value $29
$
- $4 - $14 - $3
$50 transit/vanpool benefit
Writes off expense for
Employer corporate income taxes
(40%, federal + state)
Cost No FICA $30
- $20
Employee No federal No state
value
No FICA
income taxes income taxes $50
Slide provided by Best Work Place for Commuters

15. Employer Services
• Free consultation with a nationally recognized
telework / Commuter Choice expert
• Provide a company specific alternative
commute option p
p plan
or improve your
organization’s green
g g
initiatives
• Host free seminars
that help you improve
your bottom line

16. Employer Services
• BATMA works in
partnership with the
RideSmart division of the
Atlanta Regional
Commission
• RideSmart can have your
organization ride matched
and i di id l ride match
d individual id t h
letters prepared for all of
y
your employees
p y
• Guaranteed Ride Home
• www.myridesmart.com

17. Employer Services
• Provide you with marketing materials to
encourage the use
of alternative commute
options
• Conduct onsite events;
lunch and learns
learns,
lunch room displays,
etc.
etc
• As a tenant, our services are free to you

18. Incentives
Cash for Commuters
Earn $ a day up to $
$3 $100
Pool Perks
Earn $20 for two people carpooling
Carpool Rewards
Earn $40 or $60 gas cards for
carpooling
li
Commuter Prizes
Earn $25 Visa gift card
Vanpool Subsidies
Flat rate of $75, $90, or $100

19. It must have been something
I ate…
The Guaranteed Ride Home program (GRH) provides
commuters who carpool, vanpool, walk, bik or t k transit
t h l l lk bike take t it
to work with up to five free taxi rides home or to their car in
the event of one of the following:
g
•You or an immediate family
member’s illness
•You or your commute partner(s)
have to work mandatory
unscheduled overtime
•You or your commute partner(s) get
sick at work and have to leave early

20. BATMA’s Efforts
BATMA s
In 2008
44.11 Tons of Emissions Eliminated
+6 tons over 2007 - i
t increase of 16%
f
26,361,429 of Vehicle Miles Reduced
+4 Million over 2007 - increase of 18%
Miles reduced equals 1,062 trips
1 062
around the Earth or 410,998 trips
around Interstate 285.
9 Adult
Elephants

21. Resources
www.batma.org
www.commuterchoice.org
www.myridesmart.com
www.bestworkplaces.org
www.commuterrewards.com