New York State Finance Law
Qualified Transportation Fringe Benefit Program for Certain State Officers and Employees
§ 201-b. Qualified transportation fringe benefit program for certain state officers and employees.
1. This section shall apply to employees as set forth in subdivision one of section two hundred one-a of this article.
2. The director of employee relations, in consultation with the director of the budget and the president of the civil service commission, is authorized to establish a qualified transportation fringe benefit program consistent with section 132 of the internal revenue code and regulations adopted pursuant thereto, and implement such program subject to the approval of the director of the budget.
3. At the request of an employee as defined in subdivision one of this section, the comptroller shall, by payroll deduction, reduce the amount of compensation elected by the employee pursuant to program regulations and section 132(f) of the internal revenue code for the purpose of providing the employee with a qualified transportation fringe benefit as authorized in subdivision two of this section, and shall transfer the amount so reduced to the authorized program administrator.
4. The term “program administrator” shall mean that agent, as determined by the director of employee relations, responsible for the maintenance and management of the qualified transportation fringe benefit program as authorized in subdivision two of this section.
5. Moneys deducted from the salaries of employees of participating employers shall be held by the program administrator as agent for the participating employer and shall be accounted for separately. Notwithstanding any law to the contrary, such moneys may be paid out by the program administrator without any appropriation by law. All payments of moneys by the program administrator shall be made only in accordance with the qualified transportation fringe benefit program upon audit of the state comptroller.
6. To the extent permitted by section 132 of the internal revenue code and regulations adopted pursuant thereto, any salary deducted from a participating employee’s annual compensation for the purpose of providing such employee with a qualified transportation fringe benefit shall be considered part of annual compensation for the purpose of computing retirement benefits.
7. Notwithstanding any other law, rule, or regulation to the contrary, where, and to the extent that, an agreement between the state and an employee organization entered into pursuant to article fourteen of the civil service law on behalf of employees in a collective negotiating unit established pursuant to article fourteen of the civil service law provides for a qualified transportation fringe benefit provided by this section, such qualified transportation fringe benefit shall be established in accordance with such agreement.