Section 203 of The American Taxpayer Relief Act of 2012 (P.L.
112-240) set the maximum Mass
Transportation Benefit statutory limit for tax year 2013 at $245 per
month. This provision expired on 31 December 2013. The Internal
Revenue Service has issued Revenue Procedure 2013-35, which sets
the maximum amount for tax year 2014 at $130 per month.