NY State Senate Bill 2015-S5257A

Archive: Last Bill Status - In Senate Committee Labor Committee

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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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 15, 2016	print number 5257a
Jan 15, 2016	amend and recommit to labor
Jan 06, 2016	referred to labor
May 11, 2015	referred to labor

Bill Amendments

Original

A (Active)

2015-S5257 - Details

Current Committee:: Senate Labor
Law Section:: Labor Law
Laws Affected:: Add Art 33 §§960 - 963, Lab L; amd §612, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S90
2019-2020: S14

2015-S5257 - Summary

Relates to establishing a transportation benefits program requiring certain employers to provide a transportation benefit to covered employees.

2015-S5257 - Sponsor Memo

                                BILL NUMBER:S5257

TITLE  OF  BILL:    An  act  to  amend the labor law and the tax law, in
relation to establishing  a  qualified  transportation  fringe  benefits
program

PURPOSE OR GENERAL IDEA OF BILL:

The purpose of this bill is to protect employees from losing their state
monthly  commuter  tax  benefits  due  to  Congressional inaction and to
require qualifying employers to offer employees an option to participate
in the commuter tax benefit program.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1. Amends the New York state transportation law by adding a  new
Article  23  to make permanent the state's pretax transportation benefit
program for commuting employees.

Section 2. Effective date.

JUSTIFICATION:

Federal law authorizes employees of qualifying employers to take  advan-
tage  of  a  commuter benefit program, and New York mirrors that benefit
program. The benefit program allows employees to set aside part of their

pre-tax wages to pay costs of commuting to work on  public  transit.  In
some  cases,  the pre-tax transportation set-aside can save employees up
to 40 percent of annual commuting costs.  Employers also save  money  by
reducing  pay-roll  tax liability.  Encouraging commuters to take public
transit is also important policy  to  help  decongest  urban  roads  and
preserve the environment.

Despite  these advantages, the commuter benefit program suffers from two
important legislative problems.  First,  the  federal  program  requires
Congress  to annually reauthorize increases to the maximum transit bene-
fit, something it has failed to do in recent years.  Because the state's
program mirrors the federal program, commuters have taken a  significant
hit  to  both their state and federal pre-tax benefits during years when
Congress fails to act.  Secondly,  although  many  qualifying  employers
offer  the benefit program, others do not.  Therefore many employees who
would both qualify for and benefit from the program cannot even  partic-
ipate.

This bill requires qualifying employers in the state to offer the commu-
ter  benefit program to their employees so that all qualifying employees
can take advantage. The bill also protects commuters from  losing  their
state  monthly pre-tax benefits because of Congresses inaction. Overall,
this bill represents an important step  in  making  sure  that  commuter
benefit program reliably reaches all who can participate.

PRIOR LEGISLATIVE HISTORY:

None.

FISCAL IMPLICATIONS:

None to the state.

EFFECTIVE DATE:

This  act  shall  take  effect on the one hundred twentieth day after it
shall have become a law.

2015-S5257 - Bill Text download pdf

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

                                  5257

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              May 11, 2015
                               ___________

Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Labor

AN ACT to amend the labor law and the tax law, in relation to establish-
  ing a qualified transportation fringe benefits program

  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 33 to read
as follows:
                               ARTICLE 33
                     TRANSPORTATION BENEFITS PROGRAM
SECTION 960. DEFINITIONS.
        961. TRANSPORTATION BENEFITS PROGRAM.
        962. ADMINISTRATION AND ENFORCEMENT.
        963. SEVERABILITY.
  S 960. DEFINITIONS. AS USED IN THIS ARTICLE, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
  1.  "COVERED  EMPLOYEE" SHALL MEAN ANY PERSON WHO PERFORMED AN AVERAGE
OF AT LEAST TEN HOURS OF WORK PER WEEK FOR  COMPENSATION  FOR  THE  SAME
EMPLOYER WITHIN THE PREVIOUS CALENDAR MONTH.
  2.  "COVERED  EMPLOYER" SHALL MEAN AN EMPLOYER FOR WHICH AN AVERAGE OF
TWENTY OR MORE PERSONS PER WEEK PERFORM WORK FOR COMPENSATION. IN DETER-
MINING THE NUMBER OF PERSONS PERFORMING WORK FOR AN  EMPLOYER  DURING  A
GIVEN WEEK, ALL PERSONS PERFORMING WORK FOR COMPENSATION ON A FULL-TIME,
PART-TIME  OR  TEMPORARY  BASIS SHALL BE COUNTED, INCLUDING PERSONS MADE
AVAILABLE TO WORK THROUGH THE SERVICES OF A TEMPORARY SERVICES OR STAFF-
ING AGENCY OR SIMILAR ENTITY. A COVERED EMPLOYER SHALL NOT  INCLUDE  ANY
GOVERNMENTAL ENTITY.
  3.  "TRANSIT  PASS"  SHALL MEAN ANY PASS, TOKEN, FARE CARD, VOUCHER OR
SIMILAR ITEM ENTITLING A PERSON  TO  TRANSPORTATION  ON  PUBLIC  TRANSIT
WITHIN  THE  MEANING OF SUBCLAUSE (A) OF CLAUSE FIVE OF PARAGRAPH (F) OF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01022-03-5

S. 5257                             2

SECTION ONE HUNDRED THIRTY-TWO OF TITLE TWENTY-SIX OF THE UNITED  STATES
CODE.
  4.  "VANPOOL" SHALL MEAN A COMMUTER HIGHWAY VEHICLE WITHIN THE MEANING
OF SUBCLAUSE (B) OF CLAUSE FIVE OF PARAGRAPH (F) OF SECTION ONE  HUNDRED
THIRTY-TWO OF TITLE TWENTY-SIX OF THE UNITED STATES CODE.
  S  961.  TRANSPORTATION  BENEFITS PROGRAM. ALL COVERED EMPLOYERS SHALL
PROVIDE AT LEAST ONE OF THE FOLLOWING TRANSPORTATION BENEFIT PROGRAMS TO
COVERED EMPLOYEES:
  1. A PRE-TAX  ELECTION  PROGRAM,  CONSISTENT  WITH  PARAGRAPH  (F)  OF
SECTION  ONE HUNDRED THIRTY-TWO OF TITLE TWENTY-SIX OF THE UNITED STATES
CODE, ALLOWING EMPLOYEES TO ELECT TO  EXCLUDE  FROM  TAXABLE  WAGES  AND
COMPENSATION,  EMPLOYEE  COMMUTING  COSTS INCURRED FOR TRANSIT PASSES OR
VANPOOL CHARGES, EXCLUDING PARKING, UP  TO  THE  MAXIMUM  LEVEL  ALLOWED
PURSUANT  TO  CLAUSE  TWO  OF  PARAGRAPH  (F)  OF  SECTION  ONE  HUNDRED
THIRTY-TWO OF TITLE TWENTY-SIX OF THE UNITED STATES CODE;
  2. AN EMPLOYER PAID BENEFIT PROGRAM WHEREBY THE  EMPLOYER  SUPPLIES  A
TRANSIT PASS FOR A PUBLIC TRANSIT SYSTEM OF THE EMPLOYER'S CHOOSING UPON
REQUEST BY EACH COVERED EMPLOYEE OR REIMBURSEMENT FOR EQUIVALENT VANPOOL
CHARGES EQUAL IN VALUE TO THE PURCHASE PRICE OF THE APPROPRIATE BENEFIT;
OR
  3.  EMPLOYER  PROVIDED TRANSIT FURNISHED BY THE EMPLOYER AT NO COST TO
THE COVERED EMPLOYEE IN A VANPOOL OR  BUS,  OR  SIMILAR  MULTI-PASSENGER
VEHICLE OPERATED BY OR FOR THE EMPLOYER.
  S  962. ADMINISTRATION AND ENFORCEMENT. 1. THE DULY AUTHORIZED OFFICER
HAVING PREDOMINANT JURISDICTION OVER TRANSPORTATION ISSUES IN THE  MUNI-
CIPALITY  IN  WHICH  A  TRANSPORTATION  BENEFITS PROGRAM IS ADMINISTERED
SHALL PROMULGATE SUCH RULES AND REGULATIONS AS  NECESSARY  TO  IMPLEMENT
THE PROVISIONS OF THIS ARTICLE. SUCH RULES AND REGULATIONS SHALL, TO THE
EXTENT CONSISTENT WITH THIS ARTICLE, CONFORM TO INTERNAL REVENUE SERVICE
REGULATIONS  UNDER  PARAGRAPH  (F)  OF SECTION ONE HUNDRED THIRTY-TWO OF
TITLE TWENTY-SIX OF THE UNITED STATES CODE.
  2. SUCH OFFICER SHALL MAINTAIN AN  EDUCATION  AND  ADVICE  PROGRAM  TO
ASSIST  COVERED  EMPLOYERS WITH MEETING THE REQUIREMENTS OF SECTION NINE
HUNDRED SIXTY-ONE OF THIS ARTICLE.
  3. ANY COVERED EMPLOYER WHO FAILS TO OFFER AT LEAST ONE TRANSPORTATION
BENEFIT PROGRAM TO COVERED EMPLOYEES, IN THE MANNER REQUIRED BY  SECTION
NINE  HUNDRED  SIXTY-ONE OF THIS ARTICLE, SHALL BE LIABLE TO THE MUNICI-
PALITY IN WHICH SUCH PROGRAM IS ADMINISTERED FOR A CIVIL PENALTY NOT  TO
EXCEED  ONE HUNDRED DOLLARS FOR THE FIRST VIOLATION, TWO HUNDRED DOLLARS
FOR THE SECOND VIOLATION WITHIN THE SAME YEAR, AND FIVE HUNDRED  DOLLARS
FOR  EACH ADDITIONAL VIOLATION WITHIN THE SAME YEAR. PENALTIES COLLECTED
UNDER THIS SUBDIVISION SHALL BE USED TO FUND IMPLEMENTATION AND ENFORCE-
MENT OF SUCH PROGRAM.
  S 963. SEVERABILITY.  IF  ANY  PROVISION  OF  THIS  ARTICLE  SHALL  BE
ADJUDGED  TO  BE  UNCONSTITUTIONAL  OR  INVALID, SUCH JUDGMENT SHALL NOT
AFFECT, IMPAIR  OR  INVALIDATE  THE  REMAINDER  THEREOF,  BUT  SHALL  BE
CONFINED  IN  ITS  OPERATION  TO  THE PROVISION DIRECTLY INVOLVED IN THE
CONTROVERSY IN WHICH SUCH JUDGMENT SHALL HAVE BEEN RENDERED.
  S 2. Subsection (c) of section 612 of the tax law is amended by adding
a new paragraph 42 to read as follows:
  (42) FOR TAXABLE YEARS  BEGINNING  AFTER  DECEMBER  THIRTY-FIRST,  TWO
THOUSAND  SIXTEEN THE AMOUNT OF QUALIFIED TRANSPORTATION FRINGE BENEFITS
INCLUDED IN FEDERAL ADJUSTED GROSS INCOME, TO THE EXTENT THAT SUCH QUAL-
IFIED TRANSPORTATION FRINGE BENEFITS WOULD HAVE BEEN EXCLUDED FROM GROSS
INCOME PURSUANT TO PARAGRAPH FIVE  OF  SUBSECTION  (A)  OF  SECTION  ONE
HUNDRED  THIRTY-TWO  OF THE INTERNAL REVENUE CODE HAD THE FLUSH SENTENCE

S. 5257                             3

OF PARAGRAPH TWO OF SUBSECTION (F) OF SECTION ONE HUNDRED THIRTY-TWO  OF
THE  INTERNAL  REVENUE CODE THAT WAS IN EFFECT ON DECEMBER THIRTY-FIRST,
TWO THOUSAND SIXTEEN CONTINUED IN EFFECT  AFTER  DECEMBER  THIRTY-FIRST,
TWO  THOUSAND  FIFTEEN;  PROVIDED,  HOWEVER, THAT IF SUBPARAGRAPH (A) OF
PARAGRAPH TWO OF SUBSECTION (F) OF SECTION ONE HUNDRED THIRTY-TWO OF THE
INTERNAL REVENUE CODE IS AMENDED SO THAT FOR ANY MONTH THE DOLLAR AMOUNT
IN EFFECT UNDER SUCH SUBPARAGRAPH (A) IS GREATER THAN THE DOLLAR  AMOUNT
IN  EFFECT  UNDER SUBPARAGRAPH (B) OF PARAGRAPH TWO OF SUBSECTION (F) OF
SECTION ONE HUNDRED THIRTY-TWO OF THE INTERNAL REVENUE CODE FOR THE SAME
MONTH, THE FLUSH SENTENCE OF PARAGRAPH TWO THAT WAS IN EFFECT ON  DECEM-
BER  THIRTY-FIRST,  TWO THOUSAND SIXTEEN SHALL BE DEEMED TO PROVIDE THAT
THE DOLLAR AMOUNT IN EFFECT FOR SUBPARAGRAPH (B) SHALL BE APPLIED AS  IF
THE  DOLLAR  AMOUNT THEREIN WERE THE SAME AS THE DOLLAR AMOUNT IN EFFECT
FOR SUCH MONTH UNDER SUBPARAGRAPH (A).  NOTWITHSTANDING  THE  FOREGOING,
IF,  PURSUANT  TO THIS PARAGRAPH, THE AMOUNT THAT WOULD BE IN EFFECT FOR
ANY MONTH UNDER SUBPARAGRAPH (A) OR (B) OF PARAGRAPH TWO  OF  SUBSECTION
(F)  OF  SECTION  ONE HUNDRED THIRTY-TWO OF THE INTERNAL REVENUE CODE IS
LESS THAN ONE HUNDRED SEVENTY-FIVE DOLLARS, SUBPARAGRAPHS  (A)  AND  (B)
SHALL  BE APPLIED AS IF THE DOLLAR AMOUNT IN EFFECT FOR SUCH MONTH UNDER
SUCH SUBPARAGRAPHS WAS ONE HUNDRED SEVENTY-FIVE DOLLARS.
  S 3. This act shall take effect immediately, provided,  however,  that
section  one  of this act shall take effect on the one hundred twentieth
day after it shall have become a law; provided, further, that  effective
immediately,  the addition, amendment and/or repeal of any rule or regu-
lation necessary for the implementation of section one of  this  act  on
its  effective  date is authorized and directed to be made and completed
on or before such effective date; provided, further, that section two of
this act shall apply to taxable years beginning on and after January  1,
2017.

2015-S5257A (ACTIVE) - Details

Current Committee:: Senate Labor
Law Section:: Labor Law
Laws Affected:: Add Art 33 §§960 - 963, Lab L; amd §612, Tax L
Versions Introduced in Other Legislative Sessions:: 2017-2018: S90
2019-2020: S14

2015-S5257A (ACTIVE) - Summary

Relates to establishing a transportation benefits program requiring certain employers to provide a transportation benefit to covered employees.

2015-S5257A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S5257A

 TITLE OF BILL :  An act to amend the labor law and the tax law, in
relation to establishing a qualified transportation fringe benefits
program

 PURPOSE OR GENERAL IDEA OF BILL :

The purpose of this bill is to protect employees from losing their
state monthly commuter tax benefits due to Congressional inaction and
to require qualifying employers to offer employees an option to
participate in the commuter tax benefit program.

 SUMMARY OF SPECIFIC PROVISIONS :

Section 1 Amends the New York state transportation law by adding a new
Article 33.

Section 2 amends subsection  of section 612 of the tax law by adding a
new paragraph 44.

Section 3 establishes the effective date.

 JUSTIFICATION :

Federal law authorizes employees of qualifying employers to take

advantage of a commuter benefit program, and New York mirrors that
benefit program. The benefit program allows employees to set aside
part of their pre-tax wages to pay costs of commuting to work on
public transit. In some cases, the pre-tax transportation set-aside
can save employees up to 40 percent of annual commuting costs.
Employers also save money by reducing pay-roll tax liability.
Encouraging commuters to take public transit is also important policy
to help decongest urban roads and preserve the environment.

Despite these advantages, the commuter benefit program suffers from
two important legislative problems. First, the federal program
requires Congress to annually reauthorize increases to the maximum
transit benefit, something it has failed to do in recent years.
Because the state's program mirrors the federal program, commuters
have taken a significant hit to both their state and federal pre-tax
benefits during years when Congress fails to act. Secondly, although
many qualifying employers offer the benefit program, others do not.
Therefore many employees who would both qualify for and benefit from
the program cannot even participate.

This bill requires qualifying employers in the state to offer the
commuter benefit program to their employees so that all qualifying
employees can take advantage. The bill also protects commuters from
losing their state monthly pre-tax benefits because of Congresses
inaction. Overall, this bill represents an important step in making
sure that commuter benefit program reliably reaches all who can
participate.

 PRIOR LEGISLATIVE HISTORY :

None.

 FISCAL IMPLICATIONS :

None to the state.

 EFFECTIVE DATE :
This act shall take effect immediately, provided, however, that
section one of this act shall take effect on the one hundred twentieth
day after it shall have become a law; provided, further, that section
two of this act shall apply to taxable years beginning on and after
January 1, 2018.

2015-S5257A (ACTIVE) - Bill Text download pdf

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

                                 5257--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              May 11, 2015
                               ___________

Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Labor  --  recommitted  to
  the  Committee  on  Labor  in accordance with Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN ACT to amend the labor law and the tax law, in relation to establish-
  ing a qualified transportation fringe benefits program

  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 33 to read
as follows:
                               ARTICLE 33
                     TRANSPORTATION BENEFITS PROGRAM
SECTION 960. DEFINITIONS.
        961. TRANSPORTATION BENEFITS PROGRAM.
        962. ADMINISTRATION AND ENFORCEMENT.
        963. SEVERABILITY.
  S 960. DEFINITIONS. AS USED IN THIS ARTICLE, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
  1. "COVERED EMPLOYEE" SHALL MEAN ANY PERSON WHO PERFORMED  AN  AVERAGE
OF  AT  LEAST  TEN  HOURS OF WORK PER WEEK FOR COMPENSATION FOR THE SAME
EMPLOYER WITHIN THE PREVIOUS CALENDAR MONTH.
  2. "COVERED EMPLOYER" SHALL MEAN AN EMPLOYER FOR WHICH AN  AVERAGE  OF
TWENTY OR MORE PERSONS PER WEEK PERFORM WORK FOR COMPENSATION. IN DETER-
MINING  THE  NUMBER  OF PERSONS PERFORMING WORK FOR AN EMPLOYER DURING A
GIVEN WEEK, ALL PERSONS PERFORMING WORK FOR COMPENSATION ON A FULL-TIME,
PART-TIME OR TEMPORARY BASIS SHALL BE COUNTED,  INCLUDING  PERSONS  MADE
AVAILABLE TO WORK THROUGH THE SERVICES OF A TEMPORARY SERVICES OR STAFF-
ING  AGENCY  OR SIMILAR ENTITY. A COVERED EMPLOYER SHALL NOT INCLUDE ANY
GOVERNMENTAL ENTITY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01022-04-6

S. 5257--A                          2

  3. "TRANSIT PASS" SHALL MEAN ANY PASS, TOKEN, FARE  CARD,  VOUCHER  OR
SIMILAR  ITEM  ENTITLING  A  PERSON  TO TRANSPORTATION ON PUBLIC TRANSIT
WITHIN THE MEANING OF SUBCLAUSE (A) OF CLAUSE FIVE OF PARAGRAPH  (F)  OF
SECTION  ONE HUNDRED THIRTY-TWO OF TITLE TWENTY-SIX OF THE UNITED STATES
CODE.
  4.  "VANPOOL" SHALL MEAN A COMMUTER HIGHWAY VEHICLE WITHIN THE MEANING
OF SUBCLAUSE (B) OF CLAUSE FIVE OF PARAGRAPH (F) OF SECTION ONE  HUNDRED
THIRTY-TWO OF TITLE TWENTY-SIX OF THE UNITED STATES CODE.
  S  961.  TRANSPORTATION  BENEFITS PROGRAM. ALL COVERED EMPLOYERS SHALL
PROVIDE AT LEAST ONE OF THE FOLLOWING TRANSPORTATION BENEFIT PROGRAMS TO
COVERED EMPLOYEES:
  1. A PRE-TAX  ELECTION  PROGRAM,  CONSISTENT  WITH  PARAGRAPH  (F)  OF
SECTION  ONE HUNDRED THIRTY-TWO OF TITLE TWENTY-SIX OF THE UNITED STATES
CODE, ALLOWING EMPLOYEES TO ELECT TO  EXCLUDE  FROM  TAXABLE  WAGES  AND
COMPENSATION,  EMPLOYEE  COMMUTING  COSTS INCURRED FOR TRANSIT PASSES OR
VANPOOL CHARGES, EXCLUDING PARKING, UP  TO  THE  MAXIMUM  LEVEL  ALLOWED
PURSUANT  TO  CLAUSE  TWO  OF  PARAGRAPH  (F)  OF  SECTION  ONE  HUNDRED
THIRTY-TWO OF TITLE TWENTY-SIX OF THE UNITED STATES CODE;
  2. AN EMPLOYER PAID BENEFIT PROGRAM WHEREBY THE  EMPLOYER  SUPPLIES  A
TRANSIT PASS FOR A PUBLIC TRANSIT SYSTEM OF THE EMPLOYER'S CHOOSING UPON
REQUEST BY EACH COVERED EMPLOYEE OR REIMBURSEMENT FOR EQUIVALENT VANPOOL
CHARGES EQUAL IN VALUE TO THE PURCHASE PRICE OF THE APPROPRIATE BENEFIT;
OR
  3.  EMPLOYER  PROVIDED TRANSIT FURNISHED BY THE EMPLOYER AT NO COST TO
THE COVERED EMPLOYEE IN A VANPOOL OR  BUS,  OR  SIMILAR  MULTI-PASSENGER
VEHICLE OPERATED BY OR FOR THE EMPLOYER.
  S  962. ADMINISTRATION AND ENFORCEMENT. 1. THE DULY AUTHORIZED OFFICER
HAVING PREDOMINANT JURISDICTION OVER TRANSPORTATION ISSUES IN THE  MUNI-
CIPALITY  IN  WHICH  A  TRANSPORTATION  BENEFITS PROGRAM IS ADMINISTERED
SHALL PROMULGATE SUCH RULES AND REGULATIONS AS  NECESSARY  TO  IMPLEMENT
THE PROVISIONS OF THIS ARTICLE. SUCH RULES AND REGULATIONS SHALL, TO THE
EXTENT CONSISTENT WITH THIS ARTICLE, CONFORM TO INTERNAL REVENUE SERVICE
REGULATIONS  UNDER  PARAGRAPH  (F)  OF SECTION ONE HUNDRED THIRTY-TWO OF
TITLE TWENTY-SIX OF THE UNITED STATES CODE.
  2. SUCH OFFICER SHALL MAINTAIN AN  EDUCATION  AND  ADVICE  PROGRAM  TO
ASSIST  COVERED  EMPLOYERS WITH MEETING THE REQUIREMENTS OF SECTION NINE
HUNDRED SIXTY-ONE OF THIS ARTICLE.
  3. ANY COVERED EMPLOYER WHO FAILS TO OFFER AT LEAST ONE TRANSPORTATION
BENEFIT PROGRAM TO COVERED EMPLOYEES, IN THE MANNER REQUIRED BY  SECTION
NINE  HUNDRED  SIXTY-ONE OF THIS ARTICLE, SHALL BE LIABLE TO THE MUNICI-
PALITY IN WHICH SUCH PROGRAM IS ADMINISTERED FOR A CIVIL PENALTY NOT  TO
EXCEED  ONE HUNDRED DOLLARS FOR THE FIRST VIOLATION, TWO HUNDRED DOLLARS
FOR THE SECOND VIOLATION WITHIN THE SAME YEAR, AND FIVE HUNDRED  DOLLARS
FOR  EACH ADDITIONAL VIOLATION WITHIN THE SAME YEAR. PENALTIES COLLECTED
UNDER THIS SUBDIVISION SHALL BE USED TO FUND IMPLEMENTATION AND ENFORCE-
MENT OF SUCH PROGRAM.
  S 963. SEVERABILITY.  IF  ANY  PROVISION  OF  THIS  ARTICLE  SHALL  BE
ADJUDGED  TO  BE  UNCONSTITUTIONAL  OR  INVALID, SUCH JUDGMENT SHALL NOT
AFFECT, IMPAIR  OR  INVALIDATE  THE  REMAINDER  THEREOF,  BUT  SHALL  BE
CONFINED  IN  ITS  OPERATION  TO  THE PROVISION DIRECTLY INVOLVED IN THE
CONTROVERSY IN WHICH SUCH JUDGMENT SHALL HAVE BEEN RENDERED.
  S 2. Subsection (c) of section 612 of the tax law is amended by adding
a new paragraph 44 to read as follows:
  (44) FOR TAXABLE YEARS  BEGINNING  AFTER  DECEMBER  THIRTY-FIRST,  TWO
THOUSAND  SEVENTEEN  THE AMOUNT OF QUALIFIED TRANSPORTATION FRINGE BENE-
FITS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME, TO THE EXTENT THAT  SUCH

S. 5257--A                          3

QUALIFIED  TRANSPORTATION  FRINGE BENEFITS WOULD HAVE BEEN EXCLUDED FROM
GROSS INCOME PURSUANT TO PARAGRAPH FIVE OF SUBSECTION (A) OF SECTION ONE
HUNDRED THIRTY-TWO OF THE INTERNAL REVENUE CODE HAD THE  FLUSH  SENTENCE
OF  PARAGRAPH TWO OF SUBSECTION (F) OF SECTION ONE HUNDRED THIRTY-TWO OF
THE INTERNAL REVENUE CODE THAT WAS IN EFFECT ON  DECEMBER  THIRTY-FIRST,
TWO  THOUSAND SEVENTEEN CONTINUED IN EFFECT AFTER DECEMBER THIRTY-FIRST,
TWO THOUSAND SIXTEEN; PROVIDED, HOWEVER, THAT  IF  SUBPARAGRAPH  (A)  OF
PARAGRAPH TWO OF SUBSECTION (F) OF SECTION ONE HUNDRED THIRTY-TWO OF THE
INTERNAL REVENUE CODE IS AMENDED SO THAT FOR ANY MONTH THE DOLLAR AMOUNT
IN  EFFECT UNDER SUCH SUBPARAGRAPH (A) IS GREATER THAN THE DOLLAR AMOUNT
IN EFFECT UNDER SUBPARAGRAPH (B) OF PARAGRAPH TWO OF SUBSECTION  (F)  OF
SECTION ONE HUNDRED THIRTY-TWO OF THE INTERNAL REVENUE CODE FOR THE SAME
MONTH,  THE FLUSH SENTENCE OF PARAGRAPH TWO THAT WAS IN EFFECT ON DECEM-
BER THIRTY-FIRST, TWO THOUSAND SEVENTEEN SHALL BE DEEMED TO PROVIDE THAT
THE DOLLAR AMOUNT IN EFFECT FOR SUBPARAGRAPH (B) SHALL BE APPLIED AS  IF
THE  DOLLAR  AMOUNT THEREIN WERE THE SAME AS THE DOLLAR AMOUNT IN EFFECT
FOR SUCH MONTH UNDER SUBPARAGRAPH (A).  NOTWITHSTANDING  THE  FOREGOING,
IF,  PURSUANT  TO THIS PARAGRAPH, THE AMOUNT THAT WOULD BE IN EFFECT FOR
ANY MONTH UNDER SUBPARAGRAPH (A) OR (B) OF PARAGRAPH TWO  OF  SUBSECTION
(F)  OF  SECTION  ONE HUNDRED THIRTY-TWO OF THE INTERNAL REVENUE CODE IS
LESS THAN ONE HUNDRED SEVENTY-FIVE DOLLARS, SUBPARAGRAPHS  (A)  AND  (B)
SHALL  BE APPLIED AS IF THE DOLLAR AMOUNT IN EFFECT FOR SUCH MONTH UNDER
SUCH SUBPARAGRAPHS WAS ONE HUNDRED SEVENTY-FIVE DOLLARS.
  S 3. This act shall take effect immediately, provided,  however,  that
section  one  of this act shall take effect on the one hundred twentieth
day after it shall have become a law; provided, further, that  effective
immediately,  the addition, amendment and/or repeal of any rule or regu-
lation necessary for the implementation of section one of  this  act  on
its  effective  date is authorized and directed to be made and completed
on or before such effective date; provided, further, that section two of
this act shall apply to taxable years beginning on and after January  1,
2018.

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Senate Bill S5257A

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Archive: Last Bill Status - In Senate Committee Labor Committee

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2015-S5257 - Details

2015-S5257 - Summary

2015-S5257 - Sponsor Memo

2015-S5257 - Bill Text download pdf

2015-S5257A (ACTIVE) - Details

2015-S5257A (ACTIVE) - Summary

2015-S5257A (ACTIVE) - Sponsor Memo

2015-S5257A (ACTIVE) - Bill Text download pdf

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Senate Bill S5257A

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Brad Hoylman-Sigal

Archive: Last Bill Status - In Senate Committee Labor Committee

Actions

Bill Amendments

2015-S5257 - Details

2015-S5257 - Summary

2015-S5257 - Sponsor Memo

2015-S5257 - Bill Text download pdf

2015-S5257A (ACTIVE) - Details

2015-S5257A (ACTIVE) - Summary

2015-S5257A (ACTIVE) - Sponsor Memo

2015-S5257A (ACTIVE) - Bill Text download pdf

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