Exclusion from gross income
Gross income shall not include any fringe benefit which qualifies as a—
(1)#
no-additional-cost service,
(2)#
qualified employee discount,
(3)#
working condition fringe,
(4)#
de minimis fringe,
(5)#
qualified transportation fringe,
(6)#
qualified moving expense reimbursement,
(7)#
qualified retirement planning services, or
(8)#
qualified military base realignment and closure fringe.