RI H7363

Employers with 500 or more employees in Rhode Island must offer pre-tax transportation fringe benefits for commuter highway vehicle and transit costs, consistent with IRS Section 132(f) limits

Exemptions apply to federal government, state and local governments, employees covered by collective bargaining agreements in effect on January 1, 2027 (until expiration), and employers demonstrating severe financial hardship

First violation penalties range from $100 to $250, with employers given 90 days to comply before penalties apply; subsequent violations incur $250 penalties for each 30-day period of non-compliance

Department of Transportation and Department of Labor and Training required to conduct a public awareness campaign encouraging employees to contact employers about commuter benefits

Effective date: January 1, 2027