27:26A-16 Availability of pre-tax transportation fringe benefit for certain employees.
2. a. Every employer in the State of New Jersey that employs at least 20 persons shall offer to all of that employer's employees the opportunity to utilize a pre-tax transportation fringe benefit.
b. Notwithstanding the provisions of subsection a. of this section, an employer shall not be required to offer the opportunity to utilize a pre-tax transportation fringe benefit to employees covered by a collective bargaining agreement until the expiration of any collective bargaining agreement covering those employees that is in effect on the effective date of P.L.2019, c.38 (C.27:26A-16 et al.).
c. If an employee is employed by the federal government and that employee is eligible for a benefit through the person's employment with the federal government for a transit benefit that is equal to or greater than a pre-tax transportation fringe benefit, then the federal government shall not be required to provide those employees the opportunity to utilize a pre-tax transportation fringe benefit.
L.2019, c.38, s.2.