Technology hurdles are forcing the Internal Revenue Service to again delay the effective date of a revenue ruling that gave employers guidance on the use of smart cards, debit cards and credit cards to provide transportation fringe benefits to employees.

The effective date of Revenue Ruling 2006-57, which was issued Nov. 20, 2006, was originally set for Jan. 1, 2008. In 2007, however, the Treasury Department and the IRS learned that some transit systems needed extra time to modify their technology and make it compatible with the requirements for vouchers described in the revenue ruling.

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