NY State Senate Bill 2009-S1858

Senate Bill S1858

2009-2010 Legislative Session

Requires certain employers shall establish qualified transportation fringe benefit programs for employees

download bill text pdf

Archive: Last Bill Status Via A10048 - On Floor Calendar

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jun 30, 2010	3rd reading cal.767 substituted for s1858
Jun 30, 2010	substituted by a10048
Jun 10, 2010	advanced to third reading
Jun 09, 2010	2nd report cal.
Jun 08, 2010	1st report cal.767
Feb 01, 2010	reported and committed to finance
Jan 06, 2010	referred to labor
Feb 09, 2009	referred to labor

Votes

- Feb 1, 2010 - Labor Committee Vote
  S1858
  
  13
  
  Aye
  
  2
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Labor Committee Vote: Feb 1, 2010
      
      aye (13)
      
      Addabbo Jr.
      
      Breslin
      
      Dilan
      
      Fuschillo
      
      Klein
      
      Marcellino
      
      McDonald
      
      Onorato
      
      Perkins
      
      Robach
      
      Savino
      
      Stachowski
      
      Stewart-Cousins
      
      nay (2)
      
      Alesi
      
      Leibell
      
      excused (1)
      
      Morahan
  Jun 8, 2010 - Finance Committee Vote
  S1858
  
  23
  
  Aye
  
  3
  
  Nay
  
  6
  
  Aye with Reservations
  
  0
  
  Absent
  
  1
  
  Excused
  
  0
  
  Abstained
  - - Finance Committee Vote: Jun 8, 2010
      
      aye (23)
      
      Breslin
      
      DeFrancisco
      
      Diaz
      
      Dilan
      
      Duane
      
      Espada
      
      Klein
      
      Krueger
      
      Kruger
      
      Larkin
      
      Leibell
      
      Montgomery
      
      Oppenheimer
      
      Parker
      
      Peralta
      
      Perkins
      
      Robach
      
      Stachowski
      
      Stavisky
      
      Stewart-Cousins
      
      Thompson
      
      Valesky
      
      Volker
      
      nay (3)
      
      Nozzolio
      
      Saland
      
      Seward
      
      aye wr (6)
      
      Farley
      
      Hannon
      
      LaValle
      
      Marcellino
      
      Maziarz
      
      Padavan
      
      excused (1)
      
      Johnson

co-Sponsors

View additional co-sponsors

2009-S1858 (ACTIVE) - Details

See Assembly Version of this Bill:: A10048
Law Section:: Labor Law
Laws Affected:: Add Art 32 §§930 - 932, Lab L
Versions Introduced in 2011-2012 Legislative Session:: S535, A5640

2009-S1858 (ACTIVE) - Summary

Requires employers with fifty or more employees shall establish qualified transportation fringe benefit programs consistent with section 132 of the internal revenue code; defines terms; provides that employers are not required to provide transportation for employees.

2009-S1858 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S1858

 TITLE OF BILL :

An act to amend the labor law, in relation to requiring certain
employers offer a qualified transportation fringe benefit program for
employees


 PURPOSE :

Requires certain employers shall establish qualified transportation
fringe benefit programs for employees.

 SUMMARY OF PROVISIONS :

Amends the labor law by adding a new article 32, entitled the Employee
Transportation Expenses Act, which requires that employers with 50 or
more employees, not including public employers, offer their employees
the opportunity to pay qualified commuting costs through their
employer out of pre-tax income, in accordance with section 132 of the
internal revenue code.

 JUSTIFICATION :

Since 2002, federal tax law has allowed employees to set aside up to

$100 per month of their gross income through their employer to pay
qualified mass transit or vanpool commuting costs. The employee can
save up to $400 annually because the amount set aside is not subject
to federal or state income taxes. The employer saves money because any
employee gross income set aside under the program is also exempt from
payroll taxation.

Employers also have the option of paying their employees up to $100
per month in transportation benefits to cover qualified mass transit
or vanpool commuting costs. Under this option, the employee still
receives tax-free income and the employer gets both a tax deduction
and a possible reduction in payroll taxes if the transportation
benefit is used to offset other wages. In either case, an employee is
always free to choose whether or not to participate.

By requiring large employers to offer this program, this bill will
encourage the use of mass transit. For those employees who already
commute to work using mass transit, it will offer significant tax
savings. Participating employers will also reduce their tax burden.

 LEGISLATIVE HISTORY :
2004 - A8916 - Referred to Labor
2006 - S4431 - Referred to Labor
2008 - S2237 - Referred to Labor

 FISCAL IMPLICATIONS :

None to the state.

 EFFECTIVE DATE :
This act shall take effect on the one hundred eightieth day after it
shall have become a law.

2009-S1858 (ACTIVE) - Bill Text download pdf

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

                                  1858

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            February 9, 2009
                               ___________

Introduced  by  Sens.  KLEIN,  DIAZ,  DILAN,  KRUEGER, ONORATO, SAMPSON,
  SMITH, STAVISKY -- read twice and ordered printed, and when printed to
  be committed 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02659-02-9

S. 1858                             2

  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
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.

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