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