NY S03145

Allows employers with three or more employees in New York to offer pre-tax qualified transportation fringe benefits starting January 1, 2026

Expands the definition of qualified transportation fringe benefits beyond federal standards to include transportation network company (TNC) rides, bikesharing arrangements, and ridesharing for commuting purposes

Defines bikesharing as rental operations for bicycles, electric-assist bicycles, and electric scooters available for point-to-point use within a defined geographic area

Covers membership programs for transportation network companies, ridesharing, and bikesharing services as eligible benefits

Applies to a broad range of employers including corporations, nonprofits, partnerships, local governments, and limited liability companies