The IRS issued an informal letter summarizing issues employers encounter in providing transit passes and qualified parking benefits for employees. Transportation benefits provided through debit cards, credit cards, or smartcards qualify as transit passes only if the value stored on the cards is usable only as fare media for a mass transit system, and the amount allocated to the cards each month does not exceed the maximum excludable amount, or $230 in 2010. Qualified parking benefits may be offered by employers as cash reimbursements for actual parking located on or near the employer's place of business. Reimbursements can be credited to employee smartcards. Employers may provide employees transportation benefits as a salary supplement or salary reduction. Any unused employee salary reduction at the end of a month can be rolled over to the next month, but it cannot be refunded to the employee as cash.