The commuter tax benefit, formally called the Qualified Transportation Fringe Benefit, is a voluntary benefit program that allows employers the opportunity to provide discounted or pre-tax transportation benefits to their employees, as regulated by U.S. Internal Revenue Service Code Section 132(f). This voluntary benefit is one of eight types of statutory employee benefits that are excluded from gross income that would be subject to federal tax. Under the program, commuters are able to pay for qualifying transportation expenses with pre-tax income.