Both federal and state agencies have initiated tax policies intended to reduce commuter traffic in single occupancy vehicles (SOV). Currently the federal government allows employees to exempt up to $65 per month ($780 per year) in federally approved commute benefits this extends to the Georgia personal income tax due to the coupling nature of Georgia's income tax. Georgia currently has 13 counties, all in the Atlanta Metropolitan Statistical Area, that are in ozone non-attainment, a situation attributed primarily to automobile traffic. In addition, other metropolitan counties outside the Atlanta area are at risk of falling into non-attainment status. In 1999 Georgia's state tax code was amended to allow $25 per employee per year tax credit for "federal qualified transportation fringe benefits".