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Taxation of Employee Compensation: District of Columbia

Taxation of Employee Compensation requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Alice Gilman


  • Certain District of Columbia employers must offer at least one of three types of commuter transportation fringe benefits to covered employees. Notification and recordkeeping requirements apply. Penalties and fines are imposed on covered employers that violate the law. See Commuter Benefits.