transit benefit for use of transportation network companies For purposes of section 132(a) of the Internal Revenue Code of 1986, the use of a transportation network company by Federal employees as provided for in this Act shall be treated as a fringe benefit which qualifies as a qualified transportation fringe for the period established in section 3(a) of this Act. 3. Transit benefits for Federal employees for the use of digital transportation companies (a) In General During the period beginning on the date of enactment of this Act and ending on December 31, 2018, any agency that has a program, including a program established under section 7905 of title 5, United States Code, or Executive Order 13150 (April 21, 2000