Commuter Benefit Laws by State and Municipality

Author: 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.