Rideshare
Ridesharing programs offer the least expensive way to reduce rush hour traffic congestion by moving more people in fewer cars. To encourage ridesharing, HDOT provides High Occupancy Vehicles Lanes (HOV) and Zipper Lanes which are reserved for the exclusive use of buses, carpools, and motorcycles. For detailed locations and duration of HOV and contraflow please see HOV/Contraflow fact sheet.
Transportation Network Company (TNC) Permits. Questions on TNC permits contact [email protected]
Kalanianaole Highway HOV Permit
HDOT operates a car pool matching service. This service is free.
For information on other rideshare programs contact:
- TheBus
- Private School Buses
- University of Hawaii at Manoa Commuter Services
- Private Vanpool Services
- County of Hawaii Subsidized Vanpool Program (Hele-On Hoa Holo)
Printable Brochures
Qualified Transportation Fringe Benefits
Section 132(f) of the United States Internal Revenue Code provides a way for employers to provide parking, transit, vanpool, and bicycle expenses on a tax-free basis. In 2026, Congress passed legislation to establish parity between the parking benefit and the transit/vanpool benefit. The monthly cap for the parking, transit, and vanpool benefits are now at $340/month and both are subject to annual cost of living increases. The bicycle benefit is no longer eligible as a tax-free benefit.
The transit benefit is a highly effective and easy tool for employers to provide options for their employees. The transit benefit helps reduce congestion, increase transit ridership, and improve air quality.
The transit benefits can be offered one of three ways:
- Pre-Tax – Employees elect to withhold funding from their paycheck. Those funds are used to purchase fare media for transit or vanpools. The employee is not taxed on the funding withheld and the employer does not pay employment taxes on those funds.
- Subsidy – Employers provide transit or vanpool media in addition to salary. The employee is not taxed on the additional value of the fare media and the employer does not pay employment taxes on those funds.
- Combination – Employers subsidize a portion of a commuter’s expenses, and the employee withholds an additional amount based on the need and the monthly cap.
The following resources will provide additional information on the Qualified Transportation Fringe Benefits (QTFB).
Section 132(f) – Qualified Transportation Fringe Benefits
IRS Publication 15-B, Employers Tax Guide to Fringe Benefits
***Please consult your tax professional for guidance in providing the (QTFB) and complying with the Tax Cuts and Jobs Act requirements and the interim guidance.
Contact (808) 692-7695 or email: [email protected]
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The State of Highway Department of Transportation is proud to announce our recognition as one of the distinguished 2025 Best Workplaces for Commuters, highlighting our commitment to providing outstanding transportation benefits for our employees.
