Archive for March, 2021

Abstinence vs Controlled Drinking Strategic Women and Youth Institute

This mental clarity also enhances productivity at work or in pursuing personal hobbies because there’s no longer a hangover holding you back. Quitting alcohol for good is a life-changing decision with countless benefits that will make you wonder why you didn’t quit sooner. Your liver will start to recover and function better, your skin can become clearer, and your risk of serious diseases such as heart disease and certain types of cancer can significantly decrease.

controlled drinking vs abstinence

Lastly, we review existing models of nonabstinence psychosocial treatment for SUD among adults, with a special focus on interventions for drug use, to identify gaps in the literature and directions for future research. We identify a clear gap in research examining nonabstinence psychosocial treatment for drug use disorders and suggest that increased research attention on these interventions represents the logical next step for the field. A focus on abstinence is pervasive in SUD treatment, defining success in both research and practice, and punitive measures are often imposed on those who do not abstain. Most adults with SUD do not seek treatment because they do not wish to stop using substances, though many also recognize a need for help.

Abstinence Vs. Moderation Management: Success and Outcomes

You’re not alone, and it’s important to remember that there is no one-size-fits-all solution when it comes to managing alcohol use. A field that used to be very black and white in its approach has many areas of gray that may be a good fit for you. Reach out for help and engage in a conversation with your provider about all the treatment options that are available to you.

controlled drinking vs abstinence

Abstinence benefits extend beyond just physical improvements though; they also encompass mental health improvements. Emotional resilience begins to grow as you learn new ways to cope with stress or anxiety without reaching for a drink. However, the extent of their problems according to ICD-10 (International Statistical Classification of Diseases and Related Health Problems, 10th edition) or DSM 5 (Diagnostic and Statistical Manual of mental disorders, 5th edition) controlled drinking vs abstinence was not measured. Thus, there might be individuals in the sample who do not consider SUD as their main problem. Some of the abstainers reported experience of professional contacts, such as therapists or psychologists. These contacts had often complemented the support from AA but in some cases also complicated it as the IPs found that their previous SUD was related to other things that were not in line with the approach to addiction as a disease (e.g. IP19).

1 Non-abstinent recovery from alcohol use disorders

Clients reporting CD in the present study only met one of these criteria – an initial period of abstinence (Booth, 2006; Coldwell and Heather, 2006). However, the results show that the view on abstinence and CD can change during the recovery process. In three Swedish projects, on recovery from SUD, 56 clients treated in 12-step programmes were interviewed approximately six months after treatment (Skogens and von Greiff, 2014, 2016; von Greiff https://ecosoberhouse.com/ and Skogens, 2014, 2017; Skogens et al., 2017). Clients were recruited via treatment units (outpatient and inpatient) in seven Swedish city areas. Inclusion criteria were drawn up to recruit interviewees able to reflect on their process of change. Therefore, the client should be at the end of or have recently completed post-treatment intervention and be judged by a professional to be in a positive change process regarding their SUD.

Can Employers Still Reimburse Bicycle Commuting Expenses?

To be eligible for reimbursement, employees must
certify that they have complied with the Bicycle Reimbursement Program
conditions, including certification that the minimum requirements on bicycle
use are met. To receive payment for eligible expenses, an employee must submit
Form OF-1164, Claim for Reimbursement for Expenditures on Official Business, in
accordance with instructions found on the program Web site. For more
information on reimbursement procedures and program requirements, see the
program Web site. If you are a less than full-time employee, you must commute via bicycle at least 50% of the days you are scheduled to work in a calendar month. Full time benefits eligible faculty, staff and postdocs paid directly by Harvard who commute by bicycle to work.

The meaning of “regularly” is unclear and could encompass everything from the everyday commuter to the once-a-month commuter. This issue could be resolved in subsequent administrative guidance, but that will slow implementation down and discourage employees interested in trying bike commuting from signing up for the benefit. The broad language of the bike commuter benefit is intended to cover a variety of arrangements beyond the simple reimbursement arrangement of the previous version bike commuter benefit that was suspended. At $81 a month, it is also substantially more generous than the $20/month provided before the Trump administration suspended the benefit.

  1. While this may sound like a lot, the transit and parking benefits are $270 a month each.
  2. However, any bicycle benefits that do not meet the Code’s definition of a qualified bicycle commuting reimbursement will not be deductible during the suspension.
  3. If the latter becomes law, you’d be able to mix and match them if you are an intermodal commuter.
  4. Expense categories that the University will reimburse are bike purchases; maintenance, improvements, and bike accessories; parking and commercial storage costs; and safety gear.
  5. And now there’s another incentive to ditch your car and bike to work – financial reimbursement.

Beyond this, the bike commuter benefit will open up lots of new possibilities for all employees eligible for it. For example, employers can give every employee a bikeshare membership without forcing employees to pay income tax on the benefit. The sort of automatic enrollment option has been successfully used by public transit agencies and, for the first time, it would be available for bikeshare. But when we focus on income tax, we miss the equally important role of payroll taxes.

Bicycle Commuter Program Frequently Asked Questions

Under this arrangement, employers can offer employees up to $81 a month in benefits that are not subject to income tax. Some employers may offer this as an additional benefit on top of the employee’s normal compensation package while others would allow the employee to elect to reduce paid wages in an amount that would then be diverted to the non-taxable benefit. During the suspension period, however, the employer deduction is preserved for bicycle benefits that would have been excludable absent the suspension. Thus, if an employer provides bicycle benefits during the suspension period, it can deduct its expense up to the amount it pays or incurs to provide qualified bicycle commuting reimbursements. But any bicycle benefits that don’t meet the IRC’s definition of a qualified bicycle commuting reimbursement won’t be deductible during the suspension. The goal of the e-bike credit and the bicycle commuter benefit is to get more people riding more of the time.

The proposed benefit seeks to repeal the suspension of bike commuter benefits that occurred under President Trump in 2017. Not only that, but it substantially enhances the $20 per month benefit that was available before that. It’s also important to note that you can’t claim the cost of travel if you are provided with free travel as part of your employment. If you didn’t have to pay for the plane ticket or the rental car, then you can’t deduct it. You also can’t deduct your daily expense of using your own vehicle if you go to your same employer’s office everyday.

The short answer is yes, but the tax consequences have changed. The biggest flaw in the bike commuter benefit is its relatively low limit of $81 a month. While this may sound like a lot, the transit and parking benefits are $270 a month each. Given the car dominance of our built environment, offering bikes 30 percent of the tax subsidy offered for cars isn’t going to move the needle nearly enough. A second major criticism of the bicycle commuter benefit is that the benefit amount scales with income. Higher income people receive a greater benefit because they are taxed at a higher income tax rate.

If you make a false claim, you shall reimburse the state for funds you receive for your participation in this Program. Section 132(f)(1)(D) of such Code is amended by striking reimbursement and inserting benefit. The University reserves the right to cancel or deny reimbursement claims with or without cause at any time. A notable part of the Federal Bike Commuter Benefit is its inclusion of bike-share fees.

But hey, it was also a lovely family time, the first taste of courage to learn how to get back on after falling off, and go on adventure with new friends. So, go get bikes for your kids, and see those beautiful things also happen to them. All program participants are required to complete the Eligibility Form, bicycle commuting reimbursement which will be available for download January 1, 2024. Do not use previous versions of the form as they are invalid and will cause a delay in the reimbursement process. If your Departmental Program Coordinator approves your claim, they​ shall follow your department’s internal process to issue your payment.

The
CGFS/EX Budget Office makes payments directly to program participants based on
claims for reimbursement submitted by members of the program. Additional
information can be found on the GTM/TS Bicycle Transportation
Reimbursement Program SharePoint site. The $20 you are eligible to claim for each calendar month you participate in the Program is taxable. Members of the Harvard Graduate Student Union (HGSU) bargaining unit paid directly by Harvard who commute by bicycle to work are also eligible for the benefit. If you have questions about general student worker benefits eligibility, including whether your job qualifies you for the HGSU bargaining unit, please contact the Harvard Graduate Student Union.

Is the bicycle commuter benefit taxable?

The bicycle commuter benefit may be claimed by employees who combine using transit passes for a portion of their commutes with bicycling for a portion of their commutes. It is undoubtedly politically challenging to reduce the parking subsidy, https://turbo-tax.org/ but it isn’t politically challenging to level this particular playing field. Unlike the e-bike credit, the bike commuter benefit is projected to cost very little. This policy not only encourages driving, but it also distorts land use.

DOT Headquarters Parking Office

With our robust and specific geometry-designed dirt jumper and BMX bikes, you’ll go from ground to air and back again smoothly and safely. Funding for this program is provided by the Division of Business Services in support of the University’s Climate Action Plan. Departments may have internal processes which include issuing claim checks directly to you. You are now leaving this website and being directed to the specific California government resource or website that you have requested. CalHR accepts no responsibility for the content or accessibility of external websites or external documents linked to on this website. The 2023 Bike Benefit process/timeline is explained in further detail here.

Departmental Responsibilities

The term bikeshare means a rental operation at which qualified commuting property is made available to customers to pick up and drop off for point-to-point use within a defined geographic area. And some good news for your employer, the money they reimburse their biking employees is tax-deductible for the company. Everyone wins, you stay healthy, you help the environment, and you get to keep more money.

No, you must commute via bicycle at least 50% of the days you are scheduled to work in a calendar month. You must use a bicycle for a substantial portion (at least 50 percent of the days you are scheduled to work in a calendar month) of your commute. 30 percent of the dollar amount in effect under subparagraph (B) per month in the case of any qualified bicycle commuting benefit. $20 isn’t a fortune, but it’s small enough (in the eyes of the IRS) to be non-taxable. The stipulation is, your bike must be your primary form of travel to and from your job.

Also covered by the proposed Federal Bike Commuter Benefit are e-bikes with a maximum 750W motor. The same BBB bill intends to offer Americans a refundable tax credit This would knock 30% off the cost of a new e-bike (capped at $1,500). A disappointing aspect of the commuter benefit is non-employees do not qualify. Hence, workers who are contractors, outside consultants or freelancers, all miss out. Reimbursements
may not be made using reimbursements amounts
expected for program participation in future months.

​What is the Bicycle Commuter Program?

Lower income employees, who may be subject to minimal income tax, receive almost no benefit. The Bicycle Transportation Reimbursement Program
Policy supersedes the non-taxable transportation fringe benefit to bicycle
commuters. In accordance with the 2017 Tax Cuts and Jobs Act, the non-taxable
bicycle commuter benefit is suspended until 2026. The Penn Bike Commuter Expense Reimbursement Program offers bicycle commuting expenses to qualified faculty, staff, and Postdoctoral Researchers and Fellows for any out-of-pocket eligible expenses up to $240 annually. Unlike a flexible spending account, reimbursement comes directly from the University and is considered taxable income by the Internal Revenue Service.

Bicycle Commuter Reimbursement Benefit Transportation Services

The bicycle commuter benefit would not be subject to payroll taxes and thus lower income employees, who owe little or no income tax, will still enjoy substantial tax savings. Because payroll taxes are capped at a certain income threshold, higher income employees would not receive a similar benefit. Even more importantly, a coordination provision allows the same person to claim the bike commuter benefit and the transit and parking benefits under existing law. Under the old bike commuter benefit, selecting the $20 a month biking benefit made one ineligible for the much more generous parking and transit benefits. The new bike commuter benefit addresses this problem, allowing more occasional bike commuters to claim the benefit thereby fostering more commutes by bike for those who do more mixed forms of transportation. Unlike the e-bike credit, the bike commuter benefit is directed at every type of bike — including traditional bikes.

  1. An employer is likely to have options as to how this benefit is paid.
  2. It is undoubtedly politically challenging to reduce the parking subsidy, but it isn’t politically challenging to level this particular playing field.
  3. Unlike the e-bike credit, the bike commuter benefit is projected to cost very little.
  4. 30 percent of the dollar amount in effect under subparagraph (B) per month in the case of any qualified bicycle commuting benefit.
  5. Unlike a flexible spending account, reimbursement comes directly from the University and is considered taxable income by the Internal Revenue Service.
  6. CalHR accepts no responsibility for the content or accessibility of external websites or external documents linked to on this website.

And not just the daily grind, but work-related conferences, business trips, and a long list of other work-related travel. All of this travel has one thing in common…it all cost money. If you do use your own bike to commute, any maintenance expense is likely to be covered by the benefit. That could mean mechanical repairs by your local bike shop or replacement of consumable parts like tires and chains. Automatic membership of a bike-share scheme is one way the benefit may come from employers. This is a question that is yet to be answered, except to say you must be a “regular” bike commuter.

In fact, you wouldn’t even need to own a bike to claim the proposed benefit. Special rules allow an employee to exclude certain achievement awards from their wages if the awards are tangible personal property. An employer also may deduct awards that are tangible personal property, subject to certain deduction limits. Perhaps the one that crosses your mind right now is that first scar that you got while riding on a bike!

The good news is, there’s a chance to get some of that money back – in the form of work-related commuting deductions and reimbursements from Uncle Sam. In the fight to keep more of your money in your bank account, it’s always important to stay informed about available tax deductions. A third possibility is a combination of a subsidized $81 benefit funded partly by the employer and partly by the employee’s pre-tax compensation. Bear in mind that employers also gain from the benefit by a reduction in payroll tax. If such motor only provides such assistance when the rider is pedaling, does not provide such assistance if the bicycle is moving in excess of 28 miles per hour. Many different people choose many different means of transportation for work each day.

Parking and storage

This benefit operates on the calendar year; your total reimbursement amount accrues over the calendar year and is paid back to you against the total eligible expenses you incurred in the same year. Reimbursement claims are processed and paid in the spring of the following year. If you are a new employee/postdoc or use a parking permit or transit pass through Harvard for some months of the year, your total reimbursement value is prorated based on your eligible months. Many employers operate in locations where employees can bike to work. If you have employees who do so, you might wonder whether you can still reimburse bicycle commuting expenses as a fringe benefit, given the tax law changes in recent years.

You don’t qualify for this tax-free reimbursement if you use your bike for a week and drive or ride the train for the rest of the month. You have to use your bike as work transportation for a substantial portion of each month to qualify. There is a growing slice of the population these days choosing to ride bikes to work.

How do I submit a bicycle commuter benefit claim?

But if other goals are more important to your organization than the tax deduction, consider providing bicycle benefits that differ from or exceed those that would have been excludable. For example, reimbursements for bicycle-sharing program rental fees aren’t considered qualified bicycle commuting reimbursements and aren’t deductible, but they may be an attractive employee benefit and help encourage more employees to bike to work. Before 2018, qualified bicycle commuting expense reimbursements could be excluded from employees’ income and deducted by the employer. The exclusion applied to reasonable expenses incurred for the purchase, improvement, repair or storage of a bicycle regularly used for travel between home and work. The bike commuter benefit is structured as an income tax exclusion for employer-provided bike benefits.

Office buildings must provide ample car parking for their employees, which takes up lots of space that could be used for other things, including housing. It also leads to immense sprawl, which hits people of limited means and transportation budgets hardest. A substantial shift towards bike commuting would have substantial benefits bicycle commuting reimbursement for society — even those who aren’t eligible for the credit itself. The Federal Bike Commuter Benefit is part of President Biden’s “Build Back Better” Bill, the fate of which is yet unknown as of January 2022. The benefit would allow employers to offer employees up to $81 in pre-tax bike commuting benefits per month.

It saves on gas money and vehicle-maintenance costs, and it helps reduce pollution. If you drive, fly, bus or bike for work, then you may qualify for tax deductions or reimbursements. The above pre-tax benefits have the same desirable effect on take-home income as the proposed Federal Bike Commuter Benefit. If the latter becomes law, you’d be able to mix and match them if you are an intermodal commuter. Employees who fail to comply with the terms and
conditions of the program and/or submit false certifications or claims for
reimbursement may be subject to agency disciplinary action up to and including
dismissal.

Expense categories that the University will reimburse are bike purchases; maintenance, improvements, and bike accessories; parking and commercial storage costs; and safety gear. Purchases such as membership and program fees along with clothing and apparel are not considered allowable expenses. The bicycle commuter program is for employees who commute to work. Typically, employees who live on-site are not commuting to work.

Can Employers Still Reimburse Bicycle Commuting Expenses?

This would salvage the climate-change measures that would seem to include the Federal Bike Commuter Benefit. Additional program information and guidance can be
obtained by contacting the program via email at

May is National Bike Month and what better time to share ways biking and other transportation methods may save you money when you’re traveling for work. Phil Taylor of PT Money shares tips on how you can get some of your money back for work-related commuting expenses. A better approach would be to allow those who intend to commute by bike at least once a month to claim the benefit. This would leave less doubt for employers and employees to resolve. Bicycle Transportation reimbursement
for qualifying expenses are processed by the CGFS/EX Budget Office.

If you applied for the 2023 Bike Benefit please note that applications are still being reviewed and reimbursements will be distributed later this Spring. Once distribution timing is finalized you will recieve an email with details. Be sure to keep receipts, mileage logs, and any other documentation that can prove the costs you incurred while on the https://turbo-tax.org/ job. Official websites use .govA .gov website belongs to an official government organization in the United States. This could include vouchers exchangeable at participating bike shops for maintenance. It helps us to live a life that we can be happy with and proud of; so we want to share that and bring a healthy and joyful day-to-day routine.

As a result, if employees receive bicycle benefits prior to 2026, those benefits will need to be treated as taxable compensation unless Congress restores the exclusion. If your company does not need to maximize its tax deduction, you might consider providing bicycle benefits that are different from or exceed those that would have been excludable. For example, reimbursements for bicycle-sharing program rental fees are not considered qualified bicycle commuting reimbursements and thus are not deductible. If maximizing the company’s deduction is essential, your company might decide to limit benefits to those that would have been excludable before the suspension. After the suspension ends in 2026, no deduction will be available for bicycle commuting benefits (subject to the safety exception), so your company will then have no tax reason to limit bicycle benefits to reimbursements that were excludable prior to 2018. So, if maximizing the deduction is essential, you might want to limit bicycle benefits to those that would have been excludable before the suspension.

Qualified Bicycle Commuting Reimbursement Law and Legal Definition

The tax deduction consequences for an employer providing bicycle benefits are a little more complicated. As a result, if an employer provides bicycle benefits during the suspension period (prior to 2026), the employer can still take a deduction for its expense up to the amount it pays or incurs to provide qualified bicycle commuting reimbursements. However, any bicycle benefits that do not meet the Code’s definition of a qualified bicycle commuting reimbursement will not be deductible during the suspension.