The exclusion applies only to reimbursement of moving expenses that the member could deduct if they had paid or incurred them without reimbursement. Armed Forces on active duty who moves because of a permanent change of station due to a military order. However, the exclusion is still available in the case of a member of the U.S. 115-97, Tax Cuts and Jobs Act, suspends the exclusion for qualified moving expense reimbursements from your employee's income for tax years beginning after 2017 and before 2026. For more information, including information about temporary COVID-19 relief for health and dependent care FSAs for 20, see Cafeteria Plans in section 1. For plan years beginning in 2023, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $3,050. See Qualified Transportation Benefits in section 2.Ĭontribution limit on a health flexible spending arrangement (FSA).

For 2023, the monthly exclusion for qualified parking is $300 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $300.

Qualified parking exclusion and commuter transportation benefit.

You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. The business mileage rate for 2023 is 65.5 cents per mile.

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