The Company pays the taxes for passes for immediate family members. The other passes and taxed via the SWAG points as stated above. The cost (tax) is about $12-15 per pass.

Imputed income is also used for Loss of License insurance. If you opt in for the tax-free LOL, you pay the tax on the company paid benefit. This will make the LOL pay tax-free. It shows up as Imputed Income.