Sponsored by:
Assemblyman CLINTON CALABRESE
District 36 (Bergen and Passaic)
Assemblyman ROBERT J. KARABINCHAK
District 18 (Middlesex)
Co-Sponsored by:
Assemblyman Sampson
SYNOPSIS
Expands employer provided commuter transportation benefit to include micromobility-sharing arrangements and transportation network company services.
CURRENT VERSION OF TEXT
As reported by the Assembly Transportation and Independent Authorities Committee on September 14, 2026, with amendments.
An Act concerning certain employer provided commuter transportation benefits and amending P.L.1992, c.32.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 3 of P.L.1992, c.32 (C.27:26A-3) is amended to read as follows:
3. As used in this amendatory and supplementary act:
"Alternative means of commuting" means travel between a person's place of residence and place of employment or termini near those places, other than in a motor vehicle occupied by one person. 1"1 Alternative means of commuting 1"1 include, but are not limited to, public transportation, micromobility-sharing arrangements, transportation network company services, car pools, van pools, bus pools, ferries, bicycling, telecommuting, and walking, which may be used in conjunction with such strategies as flextime, staggered work hours, compressed work weeks, and like measures.
"Clean Air Act" means the federal Clean Air Act, as amended by Pub.L.101-549 (42 U.S.C. 1[s. 7401] s.74011 et seq.) and as subsequently amended or supplemented.
"Commissioner" means the Commissioner of Transportation.
"Commuter transportation benefit" means the cost to employers of providing benefits to an employee for utilizing an alternative means of commuting and the cost of providing services and facilities which would encourage or facilitate use by employees of alternative means of commuting. The benefit shall include the costs of parking by employees at park-and-ride lots.
"Department" means the New Jersey Department of Transportation.
"Employee" shall have the same meaning as provided in the "unemployment compensation law," (R.S.43:21-1 et seq.).
"Employer" shall have the same meaning as provided in the "unemployment compensation law," (R.S.43:21-1 et seq.).
"Micromobility-sharing arrangement" means a rental operation at which bicycles, low-speed electric bicycles, motorized bicycles, low-speed electric scooters, or motorized scooters 1, as those terms are defined in R.S.39:1-1,1 are made available to pick up and drop off for point-to-point use within a defined geographic area.
"Prearranged ride" means the same as that term is defined in section 2 of P.L.2017, c.26 (C.39:5H-2).
"Pre-tax transportation fringe benefit" means a pre-tax election transportation fringe benefit that provides commuter highway vehicle and transit benefits, consistent with the provisions and limits of section 132(f)(1) of the United States Internal Revenue Code of 1986 (26 U.S.C. s.132(f)(1)) at the maximum benefit levels allowable under federal law, to be deducted for those programs from an employee's gross income pursuant to section 132(f)(2) of the United States Internal Revenue Code of 1986 (26 U.S.C. s.132(f)(2)).
"Program" means the Travel Demand Management Program established pursuant to section 5 of P.L.1992, c.32 (C.27:26A-5) and continued pursuant to P.L.1996, c.121 (C.27:26A-4.1 et al.).
"Shared ride" means the same as that term is defined in section 1 of P.L.2018, c.47 (C.39:5H-4.1).
"Transportation management association" or "TMA" means a nonprofit corporation approved by the department as coordinating transportation services, including 1,1 but not limited to 1,1 public transportation, van pools, car pools, bicycling, and pedestrian modes, as well as strategies such as flex time, staggered work hours, and compressed work weeks, for corporations, employees, developers, individuals, and other groups.
"Transportation network company" means the same as that term is defined in section 2 of P.L.2017, c.26 (C.39:5H-2).
"Transportation network company services" means a 1[prearranged] shared1 ride provided by a transportation network company. "Transportation network company services" 1[shall only] may1 include a prearranged ride that is not a shared ride 1[when] if1 : the prearranged ride commences between 1[the]1 8:00 p.m. and 6:00 a.m.; the rider requests an accommodation for the prearranged ride pursuant to the "Americans with Disabilities Act of 1990," 42 U.S.C. s.12101 et seq.; the transportation network company does not offer a shared ride option at the time and location of the request; or a shared ride is not available within 10 minutes of the request 1[,]1 or within such other period as the commissioner may provide.
"Travel demand management" or "TDM" means a system of actions whose purpose is to alleviate traffic-related problems through improved management of vehicle trip demand. These actions, which are primarily directed at commuter travel, are structured to reduce the dependence on and use of single occupancy vehicles, or to alter the timing of travel to other, less congested time periods or both.
(cf: P.L.2019, c.38, s.1)
2. This act shall take effect immediately.