February 5, 2020 – In 2018, the Tax Cuts and Jobs Act (the Act) imposed an excise tax on qualified transportation benefits provided to employees by tax-exempt organizations– The Act  left all of us scratching our heads! See our original blog post here.

Congress has realized this transportation tax on not-for-profits was an unintended consequence of the Act and it was repealed in December 2019.

If your organization previously filed an IRS Form 990-T for qualified transportation costs and paid this excise tax, an amended Form 990-T can be filed to request a refund.