According to the Internal Revenue Service, “The Taxpayer Certainty and Disaster Tax Relief Act of 2019 retroactively repealed Internal Revenue Code (IRC) Section 512(a)(7), which increased unrelated business taxable income by amounts paid or incurred for qualified transportation fringes. Congress had previously enacted this provision for amounts paid or incurred after December 31, 2017.” Source: Internal Revenue Service

Exempt organizations wishing to claim a refund or credit of the UBIT reported on their Form 990-T for 2017 or 2018 under Section 512(a)(7) may do so by filing an amended Form 990-T as described in the form’s instructions and here.