Summary Employer business deductions for qualified transportation fringes ended in 2018. The 2017 tax reform known as the Tax Cuts and Jobs Act (TCJA), P.L. 115-97, amended Sec. 274(a)(4) by eliminating employer business deductions for employee qualified transportation fringe (QTF) benefit expenses, including qualified parking, mass transit and van pool benefits (although such benefits continue to be […]