Posted on January 30, 2020

The Taxpayer Certainty and Disaster Tax Relief Act of 2019 became law on December 20, 2019. This Act repeals the section of the Tax Cut and Jobs Act (“TCJA”) that required §501(c)(3) organizations to pay unrelated business income tax on the costs of providing parking and MARTA passes to their employees. The repeal is retroactive to the original date of the TCJA, so no tax from 2018 to the present is owed.