The Tax Cuts and Job Acts (TCJA) signed into law on December 22, 2017 provides that beginning January 1, 2018, no deduction is allowed for the expense of a qualified transportation fringe benefit provided to an employee of the taxpayer such as employee parking or transit passes. It is possible to use a salary reduction arrangement (SRA) so the employee could have a choice between the actual receipt of compensation and the provision of a benefit. In other words, if an employee earned $3,500 monthly compensation and incurred $150 a month for parking the employee could either (1) receive the entire $3,650 or; (2) reduce the salary to $3,500 and take the employer-provided parking benefit on a pre-tax basis, much like a 401(k) deferral.