From Bob Jennings at TaxSpeaker. Check out TaxSpeaker at taxspeaker.com Recent Fringe Benefit Changes The business mileage rate is 72.5 cents per mile for 2026. The qualified transit pass exclusion is $340 per month for 2026. The exclusion for commuter highway vehicle transportation and qualified parking is $340 per month for 2026 Health flexible spending arrangement (FSA): For plan years beginning after December 31, 2025, a cafeteria plan may not allow an employee to req