An interesting question about city owned take home vehicles

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According to this link; https://www.mass.gov/doc/fringe-benefit-for-tax-reporting-for-tax-year-2024/download ; take home vehicles provided by an employer that are used to benefit the employee in their commute from home to work and return should be considered as a taxable fringe benefit.

I wonder how many City of Lawrence employees will get the value of the back and forth commute added to their W-2 forms?

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