New Jersey Statutes Title 27. Highways 27 § 26A-16

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.

b. Notwithstanding 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.). 1

c. If 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.