Authorizes the election of qualified transportation fringe benefits

Latest action Mar 24, 2026

Authorizes the election of qualified transportation fringe benefits; authorizes any employer to offer employees the opportunity to use pre-tax earnings for the purchase of qualified transportation fringe benefits.

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Where it stands

Out of committee and scheduled for a vote by the full chamber.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

New York State Senate

Same as A1486, the matching bill in the Assembly.

Amends the Tax Law.

Committee

Investigations And Government Operations · New York State Senate

Also referred to Ways and Means · New York State Assembly.

Purpose, from the sponsor's memo

To allow employers in New York State the option of offering to employees the option to use pre-tax earnings for the purchase of qualified fringe benefits. Section 1, subsection a amends the tax law to add a new section defining terminology around election of qualified transportation fringe benefits, including bikesharing arrangements, employer, local government, quali- fied transportation fringe benefits, and ridesharing. Section 1, subsection b describes the benefits in lieu of taxable dollar compensation. Section 1, subsection c directs the department to create rules and regu- lations necessary for the implementation of this section. Section 2 establishes the effective date.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Recorded votes

Vote: Committee vote · Investigations And Government Operations
Senate Investigations And Government OperationsMar 24, 2026Result: passed
(7) (0) (0) (0)
Vote: Committee vote · Investigations And Government Operations
Senate Investigations And Government OperationsMay 28, 2025Result: passed
(7) (0) (0) (0)

The sponsor's argument

Why Jeremy Cooney says this is needed

Every year, employees use a variety of means of transportation to commute to work. Typically, those costs are paid for out of pocket by the employee and those costs are subject to applicable taxes. This would allow employers to offer pretax commuter benefits to employees for any transportation in a commuter highway vehicle between the employee's residence and place of employment, any transit pass, qualified parking, bicycle purchase or repair, transportation network company (TNC) prear ranged rides, bike- and ride-shares, and membership in any TNC, rides- haring, or bikesharing membership program. The commuter benefits program can provide savings for both employers and employees. Employers can save by reducing their payroll taxes. The more employees who sign up for transportation benefits, the more the employer can save. Employers can also attract and retain employees, by offering transportation benefits. Employees can lower their monthly expenses by using pre-tax income to pay for their commute. This would bring the rest of the state in closer alignment with a New York City commuter benefits policy which has been in effect since 2016.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

Mar 24, 2026
Reported out of committee
REPORTED AND COMMITTED TO FINANCE
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate
Jan 7, 2026
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly
May 28, 2025
Reported out of committee
REPORTED AND COMMITTED TO FINANCE
NY Senate
Jan 23, 2025
Referred to committee
REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
NY Senate

Show full history (1 earlier event)

Jan 10, 2025
Referred to committee
REFERRED TO WAYS AND MEANS
NY Assembly

About this record

Summary: The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.
Source: From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Nov 1, 2026. About our data

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.

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