US 新規定騎車上班可抵稅, 台灣有可能嗎?
Source - http://www.moonsaddle.com/Tax_Credit_for_Employers_Who_Reimburse_Biking_Employees_s/34.htm
Tax Credit For Employers Who Reimburse Employees Who Bike To Work
Employers of people who bike to work may receive a $20 per month tax credit per cycling employee, according to the final version of the Wall Street bailout bill, H.R. 1424, Section 211, passed on October 2, 2008.
QUALIFICATIONS FOR TAX CREDIT:
For any one month to count, however, during that month the employee must regularly ride 'the bicycle for a substantial portion of the travel between employee's residence and place of employment.' H.R. 1424, Section 211.
For this tax credit to apply, employers must be following a policy to reimburse employees for costs associated with their bicycles being ridden to work. The $20 a month tax relief per bicycle commuting employee is to cover the costs of any employer reimbursement for reasonable expenses (purchase price of bike, upgrades, repairs, and storage costs) incurred by the cycling employee. H.R. 1424, Section 211.