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boundaries of the Regional Transportation Authority
jurisdiction for which an average of 25 or more full-time
employees work for compensation.
"Employer" means any individual, partnership, association,
corporation, limited liability company, or business trust who
directly or indirectly, or through an agent or any other
person, employs or exercises control over wages, hours, or
working conditions of an employee.
"Public transit" means any transportation system within
the authority and jurisdiction of the Regional Transportation
"Qualified parking" means parking provided to an employee
on or near the business premises of the employer or on or near
a location from which the employee commutes to work by
transportation on public transit. "Qualified parking" does not
include parking on or near property used by the employee for
"Transit pass" means any pass, token, fare card, voucher,
or similar item entitling a person to transportation on public
Transportation benefits program.
(a) Except as provided in subsection (b), all covered
employers shall provide at least one of the following
transportation benefit programs to covered employees:
(1) A program consistent with 26 U.S.C. 132(f) that
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allows employees to elect to exclude from taxable wages and
compensation the employee's commuting costs incurred for
the purchase of a transit pass to use public transit or for
the purchase of qualified parking, up to a maximum level
allowed by federal tax law.
(2) A program under which the employer supplies a
transit pass for the particular qualifying public transit
requested by the covered employee or reimburses the covered
employee for payments made for the use of qualified
(b) This Act does not apply to a covered employer whose
place of business is located in a zip code in which
regularly-scheduled transit service does not operate.
List of zip codes.
The Regional Transportation
Authority shall prepare a list of zip codes within the
geographic area of the Authority in which regularly-scheduled
transit service does not operate. The Authority shall publish
the list of zip codes on its website.
This Act takes effect January