Summary

Under the federal government's transportation fringe benefit program, as established by 5 U.S.C. 7905 and Executive Order No. 13150, the National Indian Gaming Commission (NIGC) provides monthly transit subsidies to employees who certify that they use mass transit to commute to and from work. NIGC may use its authority under 5 U.S.C. 7905 to extend the program to provide a $20 cash reimbursement to those employees who commute to and from work by bicycle. If NIGC chooses to do so, NIGC should consider the provisions of the Internal Revenue Code, 26 U.S.C. 132(f)(5), and guidance provided by the Internal Revenue Service and the Office of Management and Budget.