{"data":{"id":"us-nj/n.j.-stat.-27-26a-16","jurisdiction":"us-nj","citation":"N.J. Stat. § 27:26A-16","heading":"Availability of pre-tax transportation fringe benefit for certain employees.","body":"2. a. Every employer in the State of New Jersey that employs at least 20 persons shall offer to all of that employer's employees the opportunity to utilize a pre-tax transportation fringe benefit.\nb.\tNotwithstanding the provisions of subsection a. of this section, an employer shall not be required to offer the opportunity to utilize a pre-tax transportation fringe benefit to employees covered by a collective bargaining agreement until the expiration of any collective bargaining agreement covering those employees that is in effect on the effective date of P.L.2019, c.38 (C.27:26A-16 et al.).\nc.\tIf an employee is employed by the federal government and that employee is eligible for a benefit through the person's employment with the federal government for a transit benefit that is equal to or greater than a pre-tax transportation fringe benefit, then the federal government shall not be required to provide those employees the opportunity to utilize a pre-tax transportation fringe benefit.\nL.2019, c.38, s.2.","path":["TITLE 27 HIGHWAYS"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"474539ef825759a375f4df1291ee1b362409dbc9b15067c1914c434aa07892a2","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-27-26a-15","next":"us-nj/n.j.-stat.-27-26a-17"},"notice":"GroundRules: Original legal text. Not legal advice."}