Information is provided on the history and the use of employer-focused "transit benefits" (payroll-based tax incentives) in the USA since first being introduced in the 1970s, through changes made in 2008. In the US, transit benefits allow tax savings of over 40% for most employees, and 8% for employers. The underlying concepts and various applications of transit benefits will be presented, including programs implemented by local public transport agencies and those offered by private services. Information on the documented impacts of transit benefit programs on public transport ridership in various cities will be reviewed. Explanations of the larger-than-expected success of the initiatives will be provided, along with the central elements required for successful programs. The evolution of practices and current use of technology in transit benefit programs will also be discussed. Current influences on transit benefit practices will be noted, and newdirections will be summarized. The value of transit-supportive tax policies as a means of drawing the business community into traffic reduction activities will be discussed. Status reports on current efforts to expand thelegislation/regulations in the US, Canada and the UK will be provided. (The UK Program began in autumn 2007, and Canada's legislation is expected to be established in mid-2008.). For the covering abstract see ITRD E145999
Abstract