The employer-based transit benefit really is wholly different from the existing tax credit. They are fundamentally different.
The employer-based program focuses on the work site and where people drive to work. There are tremendous numbers of infrequent riders. Most people don't understand that the body of transit ridership is, even more so than regular riders, composed of infrequent riders. Most people don't use monthly passes. The existing tax credit is limited to monthly passes. The employer-based programs tend to focus on infrequent riders, so the use of passes, tickets, and vouchers is very important at the work site. In fact, the vouchers are redeemable for either fare instruments, tickets, passes, smart cards, or anything else. So indeed, the focus is on infrequent riders.