Does an ATX hour have a monetary value?
No, an ATX hour never has a monetary value. It simply accounts for time spent giving or receiving services with someone in your community. Within the ATX, all time has equal value.
Is an ATX hour taxable?
No. An hour is always valued at one hour, there is no legal responsibility on anyone's part to redeem an ATX hour, and the purpose of time banking is charitable. Read the IRS rulings here.
Are there units smaller than one ATX hour?
Increments are as small as 1/4 ATX hour.