Expenses for parking are eligible to be paid under a CBP if they are provided to the employee on or near the business premises of the employer or on or near a location from which the employee commutes to work by car pool, in a commuter highway vehicle, on mass transit facilities or on transportation provided by any person in the business of transporting persons for compensation or hire in a commuter highway vehicle. It does not include any parking on or near the property used by the employee for residential purposes. It also does not include expenses for anyone other than the employee.
