N.J. Admin. Code § 12:55-3.3 - Pre-tax transportation fringe benefit requirement

(a) Except as set forth in (b) below, an affected employer shall offer to all of its employees the opportunity to utilize pre-tax earnings (gross income) to purchase a pre-tax transportation fringe benefit.

(b) An affected employer shall not be required to offer the opportunity to utilize pre-tax earnings (gross income) to purchase a pre-tax transportation fringe benefit under the following circumstances to an employee:

1. Who is covered by a collective bargaining agreement in effect on March 1, 2019, until the expiration of that collective bargaining agreement; or

2. Of the Federal government, provided that the employee is eligible for a transit benefit through his or her employment with the Federal government that is equal to or greater than a pre-tax transportation fringe benefit.

Notes

N.J. Admin. Code § 12:55-3.3

Adopted by 52 N.J.R. 1616(b), effective 8/17/2020