HB2802 100TH GENERAL ASSEMBLY

LRB100 06136 JLS 16169 b

100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB2802

Introduced , by Rep. Theresa Mah

SYNOPSIS AS INTRODUCED:

New Act

Creates the Transportation Benefits Program Act. Requires all covered employers to offer at least one transportation benefit program. Provides that the employer may choose between providing a program consistent with federal law that 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, or 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 parking. Defines terms. Effective January 1, 2018.

A BILL FOR

AN ACT concerning business.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 1. Short title. This Act may be cited as the Transportation Benefits Program Act.

Section 5. Definitions. As used in this Act:

"Covered employee" means any person who performs an average of at least 10 hours of work per week for compensation within the geographic boundaries of the State of Illinois for the same employer within the previous calendar month.

"Covered employer" means an employer for which an average of 20 or more persons per week perform work for compensation. In determining 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 staffing agency or similar entity.

"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. "Employer" does not include any governmental entity.

"Public transit" means any transportation system within the authority and jurisdiction of the Regional Transportation Authority.

"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 residential purposes.

"Transit pass" means any pass, token, fare card, voucher, or similar item entitling a person to transportation on public transit.

Section 10. Transportation Benefits Program. 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 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 parking.

Section 99. Effective date. This Act takes effect January 1, 2018.