email_body: Bus passes for January are now available at the Parking and Transportation office on the third floor of the Enron Building, ECN 306.
  These passes are offered on a monthly basis and are provided at no charge to the Enron employee.
  However, because these buses passes are fully subsidized they must be treated as "taxable" income.
  Excluding the first $65 of the bus pass, the remaining value is subject to taxation, collectively referred to as "imputed tax".
  See example below  Example: A $100 pass is chosen by an employee.
  Subsidy for Bus Pass		$100.00 Exclusion amount			$  65.00  Taxable Income amount		$  35.00
  
subject_line: Update to Bus Pass Information
  