100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB2802
 
Introduced , by Rep. Theresa Mah
 
SYNOPSIS AS INTRODUCED:



New Act

 Creates the Transportation Benefits Program Act. Requires all covered employers to offer at least one transportation benefit program. Provides that the employer may choose between providing a program consistent with federal law that allows employees to elect to exclude from taxable wages and compensation the employee's commuting costs incurred for the purchase of a transit pass to use public transit or for the purchase of qualified parking, or a program under which the employer supplies a transit pass for the particular qualifying public transit requested by the covered employee or reimburses the covered employee for payments made for the use of qualified parking. Defines terms. Effective January 1, 2018.



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A BILL FOR
 


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1 AN ACT concerning business.


2 Be it enacted by the People of the State of Illinois,

3represented in the General Assembly:



4 Section 1. Short title. This Act may be cited as the 
5Transportation Benefits Program Act.

6 Section 5. Definitions. As used in this Act:

7 "Covered employee" means any person who performs an average 
8of at least 10 hours of work per week for compensation within 
9the geographic boundaries of the State of Illinois for the same 
10employer within the previous calendar month.

11 "Covered employer" means an employer for which an average 
12of 20 or more persons per week perform work for compensation. 
13In determining the number of persons performing work for an 
14employer during a given week, all persons performing work for 
15compensation on a full-time, part-time, or temporary basis 
16shall be counted, including persons made available to work 
17through the services of a temporary services or staffing agency 
18or similar entity.
19 "Employer" means any individual, partnership, association, 
20corporation, limited liability company, or business trust who 
21directly or indirectly, or through an agent or any other 
22person, employs or exercises control over wages, hours, or 
23working conditions of an employee. "Employer" does not include 
 
 
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1any governmental entity.

2 "Public transit" means any transportation system within 
3the authority and jurisdiction of the Regional Transportation 
4Authority.

5 "Qualified parking" means parking provided to an employee 
6on or near the business premises of the employer or on or near 
7a location from which the employee commutes to work by 
8transportation on public transit. "Qualified parking" does not 
9include parking on or near property used by the employee for 
10residential purposes.
11 "Transit pass" means any pass, token, fare card, voucher, 
12or similar item entitling a person to transportation on public 
13transit.


14 Section 10. Transportation Benefits Program. All covered 
15employers shall provide at least one of the following 
16transportation benefit programs to covered employees:
17  (1) A program consistent with 26 U.S.C. 132(f) that 
18 allows employees to elect to exclude from taxable wages and 
19 compensation the employee's commuting costs incurred for 
20 the purchase of a transit pass to use public transit or for 
21 the purchase of qualified parking, up to a maximum level 
22 allowed by federal tax law.
23  (2) A program under which the employer supplies a 
24 transit pass for the particular qualifying public transit 
25 requested by the covered employee or reimburses the covered 
 
 
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1 employee for payments made for the use of qualified 
2 parking.


3 Section 99. Effective date. This Act takes effect January 
41, 2018.