{"data":{"id":"us-nyc/n.y.c.-admin.-code-12-139","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 12-139","heading":"§ 12-139 Election of qualified transportation benefits in lieu of taxable dollar compensation.","body":"Employees of the city of New York shall be permitted to use pre-tax earnings to purchase qualified transportation benefits, other than qualified parking, in accordance with federal law and shall thereupon be entitled to such personal income tax benefits as may be authorized by such law.","path":["New York City Administrative Code","Title 12","Chapter 1: Officers and Employees"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"5fdebc98684b8cb21ab1d0863ff479da21e712c8eb705e6b301fc63d3cabc8e8","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-12-138","next":"us-nyc/n.y.c.-admin.-code-12-140"},"notice":"GroundRules: Original legal text. Not legal advice."}