Call your doctor if: 1  You have a seizure that lasts longer than 5 minutes. 2  You injured yourself during the seizure. 3  The way you usually feel during and after having a seizure changes.  It takes you longer than normal to recover after having a 1  seizure. Your seizures become more severe or happen more frequently.
Under the U.S. Internal Revenue Code section 132(a), the qualified transportation benefits are one of the eight types of statutory employee benefits (also known as fringe benefits) that are excluded from gross income in calculating federal income tax.
IRC section 132(d) allows employers to offer a tax-free working condition fringe benefit for any business-related expense that employees could deduct on their individual tax returns under IRC section 162 if they themselves paid it. CPAs must look to section 162 for guidance on using this alternative.