New York S 3145: Authorizes the election of qualified transportation fringe benefits

Bill Text

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S03145 Summary:

BILL NOS03145 

&nbsp

SAME ASSAME AS A01486

&nbsp

SPONSORCOONEY

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Add §50, Tax L

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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.

Go to top S03145 Actions:

BILL NOS03145 

&nbsp

01/23/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

05/28/2025REPORTED AND COMMITTED TO FINANCE

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

03/24/2026REPORTED AND COMMITTED TO FINANCE

Go to topS03145 Committee&nbspVotes:

Go to topS03145 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS03145 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 3145

 2025-2026 Regular Sessions

 IN SENATE

 January 23, 2025
 ___________

 Introduced by Sen. COONEY -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to authorizing the election of
 qualified transportation fringe benefits

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The tax law is amended by adding a new section 50 to read
 2 as follows:
 3 § 50. Election of qualified transportation fringe benefits. (a) Defi-
 4 nitions. For the purposes of this section, the following terms shall
 5 have the following meanings:
 6 (1) "bikesharing arrangements" means a rental operation at which bicy-
 7 cles, as defined in section one hundred two of the vehicle and traffic
 8 law; bicycles with electric assist, as defined in section one hundred
 9 two-c of the vehicle and traffic law; or electric scooters, as defined
 10 in section one hundred fourteen-e of the vehicle and traffic law, are
 11 made available to pick up and drop off for point-to-point use within a
 12 defined geographic area;
 13 (2) "employer" means an entity, including but not limited to a corpo-
 14 ration, nonprofit organization, partnership, joint venture, common trust
 15 fund, limited association, pool or working agreement, local government,
 16 or limited liability company, that employs three or more persons in this
 17 state;
 18 (3) "local government" means the same as such term is defined in
 19 section three hundred eight of the real property tax law;
 20 (4) "qualified transportation fringe benefits" means:
 21 (A) any qualified transportation fringe benefit as that term is
 22 defined in 26 U.S.C. § 132(f);
 23 (B) TNC prearranged trips, as defined in section sixteen hundred nine-
 24 ty-one of the vehicle and traffic law, or rides provided by bikesharing

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD03022-01-5

 S. 3145 2

 1 arrangements or ridesharing arrangements for use by an employee in trav-
 2 eling between the employee's residence, the employee's place of employ-
 3 ment, or a mass transit facility that connects the employee to the
 4 employee's residence or place of employment; or
 5 (C) membership in any transportation network company, ridesharing, or
 6 bikesharing membership program;
 7 (5) "ridesharing" means the vehicular transportation of passengers
 8 traveling together primarily to and from such passengers' places of
 9 business or work or traveling together on a regularly scheduled basis
 10 with a commonality of purposes if the vehicle used in such transporta-
 11 tion is not operated for profit by an entity primarily engaged in the
 12 transportation business and if no charge is made therefore other than
 13 that reasonably calculated to recover the direct and indirect costs of
 14 the "ridesharing arrangement", including, but not limited to, a reason-
 15 able incentive to maximize occupancy of the vehicle. "Ridesharing" shall
 16 include "ridesharing arrangements" commonly known as carpools and
 17 vanpools, but shall not include school transportation vehicles operated
 18 by elementary and secondary schools when they are operated for the
 19 transportation of children to or from school or on school-related
 20 events.
 21 (b) Election of quali