New York State Finance Code § 201-B

Qualified transportation fringe benefit program for certain state officers and employees
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§ 201-b. Qualified transportation fringe benefit program for certain\nstate officers and employees. 1. This section shall apply to employees\nas set forth in subdivision one of section two hundred one-a of this\narticle.\n  2. The director of employee relations, in consultation with the\ndirector of the budget and the president of the civil service\ncommission, is authorized to establish a qualified transportation fringe\nbenefit program consistent with section 132 of the internal revenue code\nand regulations adopted pursuant thereto, and implement such program\nsubject to the approval of the director of the budget.\n  3. At the request of an employee as defined in subdivision one of this\nsection, the comptroller shall, by payroll deduction, reduce the amount\nof compensation elected by the employee pursuant to program regulations\nand section 132(f) of the internal revenue code for the purpose of\nproviding the employee with a qualified transportation fringe benefit as\nauthorized in subdivision two of this section, and shall transfer the\namount so reduced to the authorized program administrator.\n  4. The term "program administrator" shall mean that agent, as\ndetermined by the director of employee relations, responsible for the\nmaintenance and management of the qualified transportation fringe\nbenefit program as authorized in subdivision two of this section.\n  5. Moneys deducted from the salaries of employees of participating\nemployers shall be held by the program administrator as agent for the\nparticipating employer and shall be accounted for separately.\nNotwithstanding any law to the contrary, such moneys may be paid out by\nthe program administrator without any appropriation by law. All payments\nof moneys by the program administrator shall be made only in accordance\nwith the qualified transportation fringe benefit program upon audit of\nthe state comptroller.\n  6. To the extent permitted by section 132 of the internal revenue code\nand regulations adopted pursuant thereto, any salary deducted from a\nparticipating employee's annual compensation for the purpose of\nproviding such employee with a qualified transportation fringe benefit\nshall be considered part of annual compensation for the purpose of\ncomputing retirement benefits.\n  7. Notwithstanding any other law, rule, or regulation to the contrary,\nwhere, and to the extent that, an agreement between the state and an\nemployee organization entered into pursuant to article fourteen of the\ncivil service law on behalf of employees in a collective negotiating\nunit established pursuant to article fourteen of the civil service law\nprovides for a qualified transportation fringe benefit provided by this\nsection, such qualified transportation fringe benefit shall be\nestablished in accordance with such agreement.\n

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