HB22-1138 Summary

• Creates an income tax credit equal to 50% of amounts spent by employers to provide alternative transportation options to employees for tax years 2023-2029

• Requires employers claiming the credit to create a clean commuting plan, conduct annual commuter surveys, and offer at least 2 alternative transportation options (including flexwork, transit subsidies, rideshare matching, bike facilities, EV charging, and on-site daycare)

• Mandates large employers (100+ employees) in nonattainment areas beginning January 1, 2023, and other areas by January 1, 2025-2027 to conduct annual commuter surveys, offer qualified transportation fringe benefits, provide commuter choice information, and offer cash allowances in lieu of parking

• Allocates $250,000 annually from 2023-24 through 2029-30 to transportation management associations and organizations in nonattainment areas to assist employers with clean commuting plans

• Requires Department of Transportation to create a statewide commuter trends report by January 1, 2024, and make recommendations for additional incentives to achieve 10% annual reduction in single-occupancy vehicle trips