Skip to main content
  • Foundation
  • Executive network
  • CEO Circle
  • Enterprise Solutions
  • Linkage Logo
  • Store
  • Sign In
  • Account
    • My Account
    • Logout
    • Global
    • India
    • MENA
SHRM
About
Book a Speaker
Join Today
Renew
Rejoin Now
Renew
  • Membership
  • Certification
    Certification

    Smiling asian student studying in library with laptop books doing online research for coursework, making notes for essay homework assignment, online education e-learning concept
    Get Certified!

    Be recognized as an HR leader with your SHRM-CP or SHRM-SCP credential.

    • How to Get Certified

      Demonstrate your ability to apply HR principles to real-life situations. No other HR certification compares.

      • How to Get Certified
      • Eligibility Criteria
      • Exam Details and Fees
      • SHRM-CP
      • SHRM-SCP
      • Which Certification is Best for Me
      • Certification FAQs
    • Prepare for the Exam

      Give yourself the best chance to pass your SHRM certification exam.

      • Exam Preparation
      • SHRM BASK
      • SHRM Learning System
      • Instructor-Led Learning
      • Self-Study
      • Study Aids & Add-ons
    • Recertification

      Recertify your SHRM Credentials before your end date!

      • Specialty Credentials
      • Qualifications
  • Topics & Tools
    Topics & Tools

    Stay up to date with workplace news and leverage our vast library of resources to streamline day-to-day HR tasks.

    The white house in washington, dc.
    Executive Order Impact Zone

    Do not abandon, but evaluate and evolve. It is about legal, equal opportunity for all.

    • News & Trends

      Follow breaking news and emerging workplace trends.

      Legal & Compliance

      Stay informed on workplace legal updates and their impacts.

      From the Workplace

      Explore diverse perspectives from your peers on today's workplaces.

      Flagships

      Get curated collections of podcasts, videos, articles, and more produced by SHRM.

    • HR Topics
      • AI in the Workplace
      • Civility at Work
      • Compensation & Benefits
      • Inclusion & Diversity
      • Talent Acquisition
      • Workplace Technology
      • Workplace Violence Prevention
      SEE ALL
      SHRM Research
    • Tools & Samples

      Access member resources and tools to streamline HR tasks.

      • Forms & Checklists
      • How-To Guides
      • Interactive Tools
      • Job Descriptions
      • Policies
      • Toolkits
      SEE ALL
      Ask an Advisor
  • Events & Education
    Events & Education

    SHRM25 in San Diego, June 29 - July 2, 2025
    Join us for SHRM25 in San Diego

    Register for the World’s Largest HR Conference being held on June 29 - July 2, 2025

    • Events
      • SHRM25
      • The AI+HI Project 2025
      • INCLUSION 2025
      • Talent 2026
      • Linkage Institute 2025
      SEE ALL
      Webinars
    • Educational Programs

      Designed and delivered by HR experts to empower you with the knowledge and tools you need to drive lasting change in the workplace.

      Specialty Credentials

      Demonstrate targeted competence and enhance credibility among peers and employers.

      Qualifications

      Gain a deeper understanding and develop critical skills.

    • Team Training & Development

      Customized training programs unique to your organization’s needs.

  • Business Solutions
  • Advocacy
    Advocacy

    Make your voice heard on public policy issues impacting the workplace.

    Advocacy
    SHRM's President & CEO testifies to Congress on "The State of American Education"
    • Policy Areas
      • Workforce Development
      • Workplace Inclusion
      • Workplace Flexibility & Leave
      • Workplace Governance
      • Workplace Health Care
      • Workplace Immigration
      State Affairs

      SHRM advances policy solutions in state legislatures nationwide.

      Global Policy

      SHRM is the go-to for global HR leaders and businesses on workplace matters.

    • Advocacy Team (A-Team)

      SHRM’s A-Team is a key member benefit, giving you the tools, insights, and opportunities to shape workplace policy and drive real impact.

      Take Action

      Urge lawmakers to support policies that create lasting, positive change.

      Advocacy & Legislative Resources

      Access SHRM’s curated policy materials and content.

    • SHRM-Led Coalitions
      • Generation Cares
      • The Section 127 Coalition
      • Learn More & Partner with SHRM Government Affairs
  • Community
    Community

    Woman raising hand in group
    Find a SHRM Chapter

    Easily find a local professional or student chapter in your area.

    • Chapters

      Find local connections from over 607 chapters and state councils and create your personalized HR network.

      SHRM Connect

      Post polls, get crowdsourced answers to your questions and network with other HR professionals online.

      SHRM Northern California

      Join SHRM members in the greater San Francisco Bay area for local events and networking.

    • Membership Councils

      Learn about SHRM's five regional councils and the Membership Advisory Council (MAC).

      • Membership Advisory Council
      • Regional Councils
    • Volunteers

      Learn about volunteer opportunities with SHRM.

      • Volunteer Leader Resource Center
Close
  • Membership
  • Certification
    back
    Certification
    Smiling asian student studying in library with laptop books doing online research for coursework, making notes for essay homework assignment, online education e-learning concept
    Get Certified!

    Be recognized as an HR leader with your SHRM-CP or SHRM-SCP credential.

    • How to Get Certified

      Demonstrate your ability to apply HR principles to real-life situations. No other HR certification compares.

      • How to Get Certified
      • Eligibility Criteria
      • Exam Details and Fees
      • SHRM-CP
      • SHRM-SCP
      • Which Certification is Best for Me
      • Certification FAQs
    • Prepare for the Exam

      Give yourself the best chance to pass your SHRM certification exam.

      • Exam Preparation
      • SHRM BASK
      • SHRM Learning System
      • Instructor-Led Learning
      • Self-Study
      • Study Aids & Add-ons
    • Recertification

      Recertify your SHRM Credentials before your end date!

      • Specialty Credentials
      • Qualifications
  • Topics & Tools
    back
    Topics & Tools

    Stay up to date with workplace news and leverage our vast library of resources to streamline day-to-day HR tasks.

    The white house in washington, dc.
    Executive Order Impact Zone

    Do not abandon, but evaluate and evolve. It is about legal, equal opportunity for all.

    • News & Trends

      Follow breaking news and emerging workplace trends.

      Legal & Compliance

      Stay informed on workplace legal updates and their impacts.

      From the Workplace

      Explore diverse perspectives from your peers on today's workplaces.

      Flagships

      Get curated collections of podcasts, videos, articles, and more produced by SHRM.

    • HR Topics
      • AI in the Workplace
      • Civility at Work
      • Compensation & Benefits
      • Inclusion & Diversity
      • Talent Acquisition
      • Workplace Technology
      • Workplace Violence Prevention
      SEE ALL
      SHRM Research
    • Tools & Samples

      Access member resources and tools to streamline HR tasks.

      • Forms & Checklists
      • How-To Guides
      • Interactive Tools
      • Job Descriptions
      • Policies
      • Toolkits
      SEE ALL
      Ask an Advisor
  • Events & Education
    back
    Events & Education
    SHRM25 in San Diego, June 29 - July 2, 2025
    Join us for SHRM25 in San Diego

    Register for the World’s Largest HR Conference being held on June 29 - July 2, 2025

    • Events
      • SHRM25
      • The AI+HI Project 2025
      • INCLUSION 2025
      • Talent 2026
      • Linkage Institute 2025
      SEE ALL
      Webinars
    • Educational Programs

      Designed and delivered by HR experts to empower you with the knowledge and tools you need to drive lasting change in the workplace.

      Specialty Credentials

      Demonstrate targeted competence and enhance credibility among peers and employers.

      Qualifications

      Gain a deeper understanding and develop critical skills.

    • Team Training & Development

      Customized training programs unique to your organization’s needs.

  • Business Solutions
  • Advocacy
    back
    Advocacy

    Make your voice heard on public policy issues impacting the workplace.

    Advocacy
    SHRM's President & CEO testifies to Congress on "The State of American Education"
    • Policy Areas
      • Workforce Development
      • Workplace Inclusion
      • Workplace Flexibility & Leave
      • Workplace Governance
      • Workplace Health Care
      • Workplace Immigration
      State Affairs

      SHRM advances policy solutions in state legislatures nationwide.

      Global Policy

      SHRM is the go-to for global HR leaders and businesses on workplace matters.

    • Advocacy Team (A-Team)

      SHRM’s A-Team is a key member benefit, giving you the tools, insights, and opportunities to shape workplace policy and drive real impact.

      Take Action

      Urge lawmakers to support policies that create lasting, positive change.

      Advocacy & Legislative Resources

      Access SHRM’s curated policy materials and content.

    • SHRM-Led Coalitions
      • Generation Cares
      • The Section 127 Coalition
      • Learn More & Partner with SHRM Government Affairs
  • Community
    back
    Community
    Woman raising hand in group
    Find a SHRM Chapter

    Easily find a local professional or student chapter in your area.

    • Chapters

      Find local connections from over 607 chapters and state councils and create your personalized HR network.

      SHRM Connect

      Post polls, get crowdsourced answers to your questions and network with other HR professionals online.

      SHRM Northern California

      Join SHRM members in the greater San Francisco Bay area for local events and networking.

    • Membership Councils

      Learn about SHRM's five regional councils and the Membership Advisory Council (MAC).

      • Membership Advisory Council
      • Regional Councils
    • Volunteers

      Learn about volunteer opportunities with SHRM.

      • Volunteer Leader Resource Center
Join Today
Renew
Rejoin Now
Renew
  • Store
    • Global
    • India
    • MENA
  • About
  • Book a Speaker
  • Foundation
  • Executive network
  • CEO Circle
  • Enterprise Solutions
  • Linkage Logo
SHRM
Sign In
  • Account
    • My Account
    • Logout
Close

  1. Topics & Tools
  2. Workplace News & Trends
  3. Compensation & Benefits
  4. Employers Keep 'Green' Commuting Perks Despite Lost Tax Advantages
Share
  • Linked In
  • Facebook
  • Twitter
  • Email

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Vivamus convallis sem tellus, vitae egestas felis vestibule ut.


Error message details.

Copy button
Reuse Permissions

Request permission to republish or redistribute SHRM content and materials.


Learn More
News

Employers Keep 'Green' Commuting Perks Despite Lost Tax Advantages

HR leaders say mass-transit and biking benefits are 'right thing to do'

May 25, 2018 | Greg Goth

A woman standing next to a row of bicycles.


To paraphrase one of former U.S. House of Representatives Speaker Tip O'Neill's favorite sayings, "All commuting policy, like all politics, is local."

The December passage of the Tax Cuts and Jobs Act made profound changes in the federal tax code, and some of those changes include how employers provide commuting benefits to their workers.

The tax law eliminated the business deduction for qualified mass-transit and parking benefits, except as necessary for ensuring the safety of an employee, beginning in 2018. Employer-paid commuting benefits continue to be treated as nontaxable income, up to $260 per employee per month.

Tax-exempt employers aren't spared; they will be subject to the tax on unrelated business income for any qualified transportation benefits provided to employees.

Bike-to-work benefits were treated even more unfavorably. The legislation suspended the $20 per employee per month exclusion from gross income for biking benefits for 2018 through 2025. This means that employer reimbursements for bicycle commuting expenses are not deductible by employers and they are taxable to employees.

Tax breaks, however, aren't the only reason to offer an employee benefit, and HR directors that provide subsidies for "green" mass-transit and biking benefits say the federal law has had little to no effect on their policies.

"The short answer is no, I don't see it changing what Augsburg University does for our faculty and staff or our students, mainly because we have a strong commitment to both environmental stewardship and our community," Nicole Peterlin, SHRM-CP, HR specialist at the Minneapolis university, said.

The university is among those enterprises that have made an organized effort to encourage sustainable commuting practices. Following a 2015 survey in which 78 percent of employees said they drove alone to work, the university aimed to reduce those solo trips by 28 percent, which it eventually did. The university was named a 2017 Commuter Choice Award winner by the regional transit authority.

Madison, Wis.-based Aprilaire is also committed to a sustainable commuting effort, including a strong push for bike commuting, despite the tax changes, said Bill Herman, corporate HR director for Aprilaire and its parent company, Research Products Corp. Herman has detected no reduction in the level of commitment to green commuting initiatives among his associates in the Madison business community.

"It's the right thing for the health and wellness of our workforce, and it's the right thing to get cars off the road as much as we can," he said. He estimates that 30 to 40 employees, or about 19 percent of Aprilaire's Madison workforce, regularly commute by bike.

Bike-to-work chart-2.jpg

Springtime Reminders

Warming weather is a perfect time for employers to promote commuting programs such as public-private partnerships like Drive Less CT, a monthlong contest sponsored by the Connecticut Department of Transportation. May is also National Bike Month, sponsored by the League of American Bicyclists, and during the month, cycle-commuting posts often dominate cycling blogs.

Kendle Bjelland, program manager for Commute Seattle, a not-for-profit transportation management agency that helps coordinate commuting resources for the Seattle region, said promoting cycling and public transportation in the area stems in part from a fairly simple reason.

"There is simply no room to add more bridges and highways into the city, so the only way it was possible to absorb the job growth over the past 10 years has been to get people in more efficiently," she said.

Commute Seattle's 2017 survey of commuting trends in the city showed a significant decrease in single-occupant vehicles since 2010, from 34.5 percent of trips to 25.4 percent, while public-transit use rose from 42.3 percent to 48.4 percent of daily commutes.

Percentage-wise, bicycle commuting remained essentially flat at 3 percent, but Bjelland pointed out that Seattle has added 60,000 jobs in the survey's time span, "so the actual number of cyclists has gone up quite a bit."

[SHRM members-only toolkit: Designing and Managing Flexible Benefits (Cafeteria) Plans]

Infrastructure Counts; So Does Culture

To take sustainable commuting to the next level, local governments must cooperate with businesses in planning bike lanes and other green transportation initiatives. In Seattle, the top seven companies for bicycle commuting were within one block of a bike trail or protected bike lane. Aprilaire is adjacent to a trail in Madison, and Augsburg University is within blocks of the Minneapolis trail network, some of which parallels the Twin Cities' light rail.

Aprilaire sponsors a team of riders in an annual Bike the Barns riding challenge and other events, and it organizes group bicycle rides on local bike paths during the lunch hour, with many participants using the Madison B-cycle bike-share stations that allow members to check bikes in and out at 39 sites.

Commuting benefits often fit into Aprilaire's larger corporate sustainability initiatives, and minor tweaks to tax incentives have thus far not been an issue, Herman said.

"We are monitoring [developments] but haven't heard about anybody changing practices" in the tax bill's aftermath, said Larry Filler, senior director of CTRides, Connecticut's commuting agency.

Instead, "we are seeing more companies join our program. And those companies in the program are tending to do more [to reduce the number of cars on the road]. People recognize commuting is difficult for their employees and realize they have a role in helping out."

Promoting Green Commuting

To run an efficient and attractive commuting program, HR leaders and transportation experts offer this advice:

  • Invest in infrastructure. When executives at Aprilaire in Madison, Wis., and Augsburg University in Minneapolis decided to encourage commuting by bicycle, they invested in secure bike racks, indoor bike parking and shower facilities. Seattle Children's Hospital, one of the city's leading cycling-commuting businesses, offers an onsite bike shop and two free tuneups annually.
  • Invest in expertise. Augsburg University HR specialist Nicole Peterlin, SHRM-CP, is one of the university's two transportation coaches who help smooth the transition from driving to work every day. No knowing the answers to basic questions such as "How do I know when the bus stops?" and "How do I pay for it?" is enough to discourage people from trying public transit, she said. So Peterlin organizes events such as lunch-and-learns and scouting trips: "We take one route out by bus, and then the return trip we'll take a different route or different method to get back to campus."
  • Look for helpful partners. Some local governments offer customized commuter planning. Connecticut's CTRides and Arlington Transportation Partners in northern Virginia have websites that allow residents to enter information about their commute and receive suggestions for mass-transit and biking routes. Some companies also take advantage of municipal resources such as bike-share programs.
  • Be a squeaky wheel. Businesses in regions that don't emphasize sustainable commuting may have trouble implementing policies such as subsidized public-transit or bicycle-commuting perks. These employers may need to advocate for mass-transit services and bike paths.
  • Ask property managers for help. While a large organization that is a building's sole tenant or owner can make of its space whatever it wishes, small businesses may have to work with property managers to create amenities such as bike racks and shower facilities.

Greg Gothis a freelance health and technology writer based in Oakville, Conn.

Related SHRM Article:

What Happens After Tax Law Scuttles Employers' Deduction for Commuting Benefits?, SHRM Online Benefits, December 2017


Benefits
Ethical Practice

Artificial Intelligence in the Workplace

​An organization run by AI is not a futuristic concept. Such technology is already a part of many workplaces and will continue to shape the labor market and HR. Here's how employers and employees can successfully manage generative AI and other AI-powered systems.



Related Content

Kelly Dobbs Bunting speaks onstage at SHRM24
(opens in a new tab)
News
Why AI+HI Is Essential to Compliance

HR must always include human intelligence and oversight of AI in decision-making in hiring and firing, a legal expert said at SHRM24. She added that HR can ensure compliance by meeting the strictest AI standards, which will be in Colorado’s upcoming AI law.

(opens in a new tab)
News
A 4-Day Workweek? AI-Fueled Efficiencies Could Make It Happen

The proliferation of artificial intelligence in the workplace, and the ensuing expected increase in productivity and efficiency, could help usher in the four-day workweek, some experts predict.

(opens in a new tab)
News
How One Company Uses Digital Tools to Boost Employee Well-Being

Learn how Marsh McLennan successfully boosts staff well-being with digital tools, improving productivity and work satisfaction for more than 20,000 employees.

HR Daily Newsletter

Stay up to date with the latest HR news, trends, and expert advice each business day.

Success title

Success caption

Manage Subscriptions
  • About SHRM
  • Careers at SHRM
  • Press Room
  • Contact SHRM
  • Book a SHRM Executive Speaker
  • Advertise with Us
  • Partner with Us
  • Copyright & Permissions
  • Post a Job
  • Find an HR Job
Follow Us
  • LinkedIn
  • Facebook
  • Twitter
  • Instagram
  • YouTube
  • SHRM Newsletters
  • Ask An Advisor

© 2025 SHRM. All Rights Reserved

SHRM provides content as a service to its readers and members. It does not offer legal advice, and cannot guarantee the accuracy or suitability of its content for a particular purpose. Disclaimer


  1. Privacy Policy

  2. Terms of Use

  3. Accessibility

Join SHRM for Exclusive Access to Member Content

SHRM Members enjoy unlimited access to articles and exclusive member resources.

Already a member?
Free Article
Limit Reached

Get unlimited access to articles and member-exclusive resources.

You've reached the limit of 1 free article this month. Join to access unlimited articles and member-only resources.

Already a member?
Free Article
Exclusive Executive-Level Content

This content is for the SHRM Executive Network and Executive Content Subscription members only.

You've reached the limit of 1 free article this month. Join the Executive Network and enjoy unlimited content.

Already a member?
Free Article
Exclusive Executive-Level Content

This content is for the SHRM Executive Network and Executive Content Subscription members only.

You've reached the limit of 1 free article this month. Join and enjoy unlimited access to SHRM Executive Network Content.

Already a member?
Unlock Your Career with SHRM Membership

Please enjoy this free resource! Join SHRM for unlimited access to exclusive articles and tools.

Already a member?

Your membership is almost expired! Renew today for unlimited access to member content.

Renew now

Your membership has expired. Renew today for unlimited access to member content.

Renew Now

Your Executive Network membership is nearing its expiration. Renew now to maintain access.

Renew Now

Your membership has expired. Renew your Executive Network benefits today.

Renew Now