S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  10048

                          I N  A S S E M B L Y

                            February 26, 2010
                               ___________

Introduced  by  M.  of  A.  WEISENBERG  -- read once and referred to the
  Committee on Labor

AN ACT to amend the labor law, in relation to requiring certain  employ-
  ers  offer  a  qualified  transportation  fringe  benefit  program for
  employees

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. The labor law is amended by adding a new article 32 to read
as follows:
                                ARTICLE 32
                  EMPLOYEE TRANSPORTATION EXPENSES ACT

SECTION 930. SHORT TITLE.
        931. APPLICABILITY; DEFINITIONS.
        932. QUALIFIED TRANSPORTATION FRINGE BENEFIT PROGRAM.

  S  930.  SHORT  TITLE. THIS ARTICLE SHALL BE KNOWN AND MAY BE CITED AS
THE "EMPLOYEE TRANSPORTATION EXPENSES ACT".
  S 931. APPLICABILITY; DEFINITIONS. 1. THIS ARTICLE SHALL APPLY TO  ANY
EMPLOYEE OF A BUSINESS WITH FIFTY OR MORE EMPLOYEES.
  2.  FOR PURPOSES OF THIS ARTICLE: A. "EMPLOYER" SHALL MEAN ANY PERSON,
PARTNERSHIP,  FIRM,  ASSOCIATION,  DOMESTIC  OR   FOREIGN   CORPORATION,
PROVIDED, HOWEVER, SUCH TERM SHALL NOT INCLUDE PUBLIC EMPLOYERS, INCLUD-
ING THE STATE OF NEW YORK.
  B.  "PROGRAM  ADMINISTRATOR"  SHALL  MEAN THE AGENT, AS DETERMINED AND
DESIGNATED BY THE EMPLOYER, RESPONSIBLE FOR THE MAINTENANCE AND  MANAGE-
MENT  OF  THE QUALIFIED TRANSPORTATION FRINGE BENEFIT PROGRAM AS AUTHOR-
IZED IN SUBDIVISION ONE OF SECTION NINE HUNDRED THIRTY-TWO OF THIS ARTI-
CLE.
  S 932. QUALIFIED  TRANSPORTATION  FRINGE  BENEFIT  PROGRAM.  1.  EVERY
EMPLOYER  SHALL  ESTABLISH  A  QUALIFIED  TRANSPORTATION  FRINGE BENEFIT
PROGRAM CONSISTENT WITH SECTION 132 OF THE  INTERNAL  REVENUE  CODE  AND
REGULATIONS  ADOPTED  PURSUANT  THERETO,  AND  IMPLEMENT  SUCH  PROGRAM.
FOLLOWING THE ESTABLISHMENT OF A QUALIFIED TRANSPORTATION FRINGE BENEFIT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD02659-02-9

A. 10048                            2

PROGRAM AS AUTHORIZED BY THIS SUBDIVISION EMPLOYEES SHALL  BE  PERMITTED
TO  USE  PRE-TAX EARNINGS TO PURCHASE QUALIFIED TRANSPORTATION BENEFITS,
IN ACCORDANCE WITH FEDERAL LAW AND SHALL BE ENTITLED  TO  SUCH  PERSONAL
INCOME TAX BENEFITS AS MAY BE AUTHORIZED BY SUCH LAW.
  2.  AT  THE  REQUEST  OF  AN  EMPLOYEE,  AN EMPLOYER SHALL, BY PAYROLL
DEDUCTION, REDUCE THE AMOUNT OF COMPENSATION  ELECTED  BY  THE  EMPLOYEE
PURSUANT  TO  PROGRAM  REGULATIONS  AND  SECTION  132(F) OF THE INTERNAL
REVENUE CODE FOR THE PURPOSE OF PROVIDING THE EMPLOYEE WITH A  QUALIFIED
TRANSPORTATION  FRINGE  BENEFIT AS AUTHORIZED IN SUBDIVISION ONE OF THIS
SECTION, AND SHALL TRANSFER THE AMOUNT  SO  REDUCED  TO  THE  AUTHORIZED
PROGRAM ADMINISTRATOR.
  3.  MONEYS  DEDUCTED  FROM  THE SALARIES OF EMPLOYEES OF PARTICIPATING
EMPLOYERS SHALL BE HELD BY THE PROGRAM ADMINISTRATOR AS  AGENT  FOR  THE
PARTICIPATING  EMPLOYER  AND  SHALL  BE  ACCOUNTED  FOR  SEPARATELY. ALL
PAYMENTS OF MONEYS BY THE PROGRAM ADMINISTRATOR SHALL BE  MADE  ONLY  IN
ACCORDANCE WITH THE QUALIFIED TRANSPORTATION FRINGE BENEFIT PROGRAM.
  4. TO THE EXTENT PERMITTED BY SECTION 132 OF THE INTERNAL REVENUE CODE
AND  REGULATIONS  ADOPTED  PURSUANT  THERETO, ANY SALARY DEDUCTED FROM A
PARTICIPATING EMPLOYEE'S ANNUAL COMPENSATION FOR THE PURPOSE OF  PROVID-
ING  SUCH  EMPLOYEE WITH A QUALIFIED TRANSPORTATION FRINGE BENEFIT SHALL
BE CONSIDERED PART OF ANNUAL COMPENSATION FOR THE PURPOSE  OF  COMPUTING
RETIREMENT BENEFITS.
  5. NOTWITHSTANDING ANY OTHER LAW, RULE, OR REGULATION TO THE CONTRARY,
WHERE,  AND  TO  THE EXTENT THAT, AN AGREEMENT BETWEEN AN EMPLOYER AND A
RECOGNIZED EMPLOYEE ORGANIZATION ENTERED INTO ON BEHALF OF EMPLOYEES  IN
A  COLLECTIVE  NEGOTIATING  UNIT PROVIDES FOR A QUALIFIED TRANSPORTATION
FRINGE BENEFIT AS PROVIDED BY THIS SECTION, SUCH  QUALIFIED  TRANSPORTA-
TION  FRINGE BENEFIT SHALL BE ESTABLISHED IN ACCORDANCE WITH SUCH AGREE-
MENT.
  6. THIS SECTION SHALL NOT BE CONSTRUED TO REQUIRE EMPLOYERS TO PROVIDE
TRANSPORTATION FOR EMPLOYEES.
  S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law.