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Dear Colleagues:

The 2018-2019 parking permit year officially began on July 1. As communicated in an email to all UK employees on May 23, language in the federal Tax Cuts and Jobs Act signed into law earlier this year was unclear with respect to whether or not nonprofit employers could continue to offer payroll deductions for parking fees on a pre-tax basis without penalty.

The National Association of College and University Business Officers formally asked for clarification on this matter. To date, the Internal Revenue Service has provided no further guidance. As a result, the University will transition all payroll deducted parking permit fees for the 2018-2019 permit year to post-tax effective July 1.

If you have questions about this process, please email Transportation Services at

Eric N. Monday

Executive Vice President for Finance & Administration