by the Brightmine Editorial Team
Some state and local jurisdictions have laws requiring certain employers to offer commuter benefits to their employees. These commuter benefit laws generally obligate covered employers to provide specified commuting benefits, such as the option for employees to pay for transit or vanpool fares with pre-tax salary, employer-paid transit subsidies or other company-provided transportation programs.
While no federal law mandates such benefits, these local requirements build upon the tax-favored framework in Internal Revenue Code § 132(f) (which permits pre-tax transit and parking benefits) and aim to reduce both commuting costs and drive-alone rates.
The following chart summarizes the patchwork of commuter benefit laws, highlighting which employers and employees are subject to the laws, commuter benefit options, facilitation requirements and enforcement mechanisms. Jurisdictions that have not enacted a law are marked N/A.
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About the author
The Brightmine Editorial Team
Our in-house team of HR experts carefully monitors and updates the Brightmine HR & Compliance Center, the most comprehensive library of employment law and HR resources. This team has an unrivaled wealth of subject matter expertise, with an average of 15 years’ experience. They also bring invaluable, diverse career experiences to the table—the team includes seasoned employment law attorneys, former in-house counsel, SHRM certified professionals and career employment law editors.
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