Throughout the country, businesses and employees alike are taking advantage of a federal law designed to encourage the use of alternative forms of transportation. Section 132 (f) of federal tax law allows employees to reduce their commuting costs by up to 40%, while helping employers save 10% or more on payroll taxes. Employees use tax-free dollars (subject to monthly limits) to pay for their commuting expenses, while you can provide this benefit to your employees as a substitute for taxable salary, as a supplemental benefit, or as a combination of the two. And while you and your employees are saving money, the environment is being spared.