Effective January 1, 2016, the IRS rules regarding mass transit expenses changed. The regulations indicate that if a transportation benefits card is readily available, you are not permitted to receive a reimbursement for mass transit expenses. Additionally, becauseĀ mass transit elections roll into the next benefit month, fundsĀ are not lost and therefore you are not permitted to seek a reimbursement due to a delay in receiving your card or funding.