Q: Is it true this account can only be used for transportation costs to and from work?

A: This is a pre-tax Transportation benefit for qualified commuting expenses. In other words this account is a pre tax election to help offset costs for transportation to and from work. Please understand that the T-pass is typically a MONTHLY pass, so the primary intent has to be that it is used for work travel, however, since it supports commuting throughout the month you can use your pass as needed in addition to work transportation. 

You cannot use pre-tax funds to buy additional passes for children to go to school or your spouse to go to work.