Trump/Ryan tax law could tax employers' parking provision

You might be interested in this discussion of an issue with multiple ramifications - - who owns the parking lot and who pays to park there, or doesn't - - 

on which the close of public comments is fast approaching:
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Believe it or Not, Trump put a Huge Tax on Parking Lots – Maybe by Mistake

Deep in the bowels of the Republican tax reform that took effect in the United States last year, its late-night authors buried a secret.

The bill, as written, made one of the nation’s most economically and environmentally destructive fringe benefits—a free parking space for anyone who drives to work—21 percent more expensive for any private employer to provide.

Did the authors of the bill, which skipped the scrutiny of Congress’s usual public hearing process, intend to include this bombshell? Who knows!...

The truth, of course, is that free parking is a commuting benefit like any other. And it’s worth a lot more money than transit fares or bike-share memberships—more than three times as much. An estimated 30 percent of American workers get the benefit.

So in December, in accordance with the new US tax code, the IRS advanced its first-ever plan to assign corporate tax liability to parking and other commuting fringe benefits...

The IRS draft regulations for the new law open two loopholes. Citizens, however, have a chance in the next week to tell the IRS to close those gaps—and a mobilization campaign that launched today is pushing for Congress to get involved, too.

The tax hike nobody saw coming