Benefits covered by Section 132 which may be excluded from an employee's gross income do not include

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Employer-provided vehicles for personal use are not excluded from an employee's gross income under Section 132. This section typically covers fringe benefits like no-additional-cost services, qualified employee discounts, working condition fringes, and de minimis fringes, but personal use of a company vehicle is generally taxable.

Benefits Covered by Section 132 Which May Be Excluded from an Employee's