October 21, 2022

Don Shoup, Distinguished Research Professor, Department of Urban Planning, UCLA

This presentation is sponsored by ITS-Davis’ partnership with the Pacific Southwest Region University Transportation Center.


Parking Cash Out


1:40pm - 3:00pm




A bill in Congress, H.R. 8555, would amend the Internal Revenue Code to stipulate that employer-paid parking is not a tax-exempt fringe benefit unless an employer offers employees the option to receive an equivalent cash benefit or alternative tax-exempt benefit in lieu of the parking benefit. This federal legislation is based on California’s 30-year-old law that requires many employers to offer parking cash out. This seminar will examine the rationale for parking cash out, why California has failed to enforce its parking cash out law, and why parking cash out has become a national issue.

Biographical Sketch

Donald Shoup is Distinguished Research Professor in the Department of Urban Planning at the University of California, Los Angeles. His research has focused on how parking policies affect cities, the economy, and the environment. In his 2005 book, The High Cost of Free Parking, Shoup recommends that cities should (1) charge fair market prices for on-street parking, (2) spend the revenue to benefit the metered neighborhoods, and (3) remove off-street parking requirements. In his 2018 book, Parking and the City, Shoup and his co-authors examine the results where cities have taken this advice. The successful outcomes show that the recommended parking reforms are not theoretical and idealistic but are instead practical and realistic. Shoup is a Fellow of the American Institute of Certified Planners and an Honorary Professor at the Beijing Transportation Research Center. The American Planning Association gave Shoup its National Excellence Award for a Planning Pioneer and the American Collegiate Schools of Planning gave him its Distinguished Educator Award.

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