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This is a good start. It would be even better if they also gave some $ for gym membership so cyclists can shower. The tax break on parking is far higher than most gym memberships.

Does the parking tax break only apply if an employee has business somewhere offsite and pays for parking, or does the parking tax break also apply to wherever their office is located?

Those are two different things.

Offsite - employees are reimbursed. No tax issue.

Onsite - tax free up to a very high limit

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