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Employers may exclude up to $115 from wages per employee per month tax-free for commute-based vanpools. The vehicle must seat at least seven people, including the driver. Additionally, the van must be half-full (not including the driver) with employees and 80% of the miles traveled must be commute-related. Vanpools may be employee-owned, employer-owned, employee-leased, employer-leased, or operated by a public transit agency.