Beginning Jan. 1, the monthly maximum for federal tax-free transit benefits to help pay for part of an employees commuting costs will increase from $105 to $110. Employees can receive the benefits three ways. The first is to receive up to $110 a month in tax-free benefits paid by the employer. How much an individual receives depends on the cost of the commute, however, the benefits will pay the costs for all modes and combinations of public transport and vanpool commuting. The second way is for employees to pay for commuting costs using pre-tax payroll deductions, similar to flexible medical deductions. Starting in January, employees will be able to take pre-tax payroll deductions up to $110 per month. A combination of the two programs can also be used. For more information on transit benefits, visit www.publictransportation.org.