FYI--- Here's what I've found so far from my company's accountant, they are still looking into it:

"...from what I understand the employer decides on whether they want to offer up to $20.00 per month as a pre tax deduction on the employees wages or if they want to have a reimbursement program set up with the employee. If the reimbursement program is set up then the employee has to provide receipts for the reimbursements requested and can only get up to $20.00 per month and a total of $240.00 per year. This is a new tax benefit and the wording can be difficult to understand..."