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1 | | boundaries of the Regional Transportation Authority |
2 | | jurisdiction for which an average of 25 or more full-time |
3 | | employees work for compensation. |
4 | | "Employer" means any individual, partnership, association, |
5 | | corporation, limited liability company, or business trust who |
6 | | directly or indirectly, or through an agent or any other |
7 | | person, employs or exercises control over wages, hours, or |
8 | | working conditions of an employee. |
9 | | "Public transit" means any transportation system within |
10 | | the authority and jurisdiction of the Regional Transportation |
11 | | Authority.
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12 | | "Qualified parking" means parking provided to an employee |
13 | | on or near the business premises of the employer or on or near |
14 | | a location from which the employee commutes to work by |
15 | | transportation on public transit. "Qualified parking" does not |
16 | | include parking on or near property used by the employee for |
17 | | residential purposes. |
18 | | "Transit pass" means any pass, token, fare card, voucher, |
19 | | or similar item entitling a person to transportation on public |
20 | | transit.
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21 | | Section 10. Transportation benefits program. |
22 | | (a) Except as provided in subsection (b), all covered |
23 | | employers shall provide at least one of the following |
24 | | transportation benefit programs to covered employees: |
25 | | (1) A program consistent with 26 U.S.C. 132(f) that |
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1 | | allows employees to elect to exclude from taxable wages and |
2 | | compensation the employee's commuting costs incurred for |
3 | | the purchase of a transit pass to use public transit or for |
4 | | the purchase of qualified parking, up to a maximum level |
5 | | allowed by federal tax law. |
6 | | (2) A program under which the employer supplies a |
7 | | transit pass for the particular qualifying public transit |
8 | | requested by the covered employee or reimburses the covered |
9 | | employee for payments made for the use of qualified |
10 | | parking. |
11 | | (b) This Act does not apply to a covered employer whose |
12 | | place of business is located in a zip code in which |
13 | | regularly-scheduled transit service does not operate. |
14 | | Section 15. List of zip codes. The Regional Transportation |
15 | | Authority shall prepare a list of zip codes within the |
16 | | geographic area of the Authority in which regularly-scheduled |
17 | | transit service does not operate. The Authority shall publish |
18 | | the list of zip codes on its website.
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19 | | Section 99. Effective date. This Act takes effect January |
20 | | 1, 2018.".
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