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S3846 • 2026

Exempts certain non-profit entities from requirement that certain employers offer employees certain pre-tax transportation fringe benefits.

Exempts certain non-profit entities from requirement that certain employers offer employees certain pre-tax transportation fringe benefits.

Labor Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Bucco, Anthony M.
Last action
2026-03-10
Official status
Introduced in the Senate, Referred to Senate Labor Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Exempts certain non-profit entities from requirement that certain employers offer employees certain pre-tax transportation fringe benefits.

Exempts certain non-profit entities from requirement that certain employers offer employees certain pre-tax transportation fringe benefits.

What This Bill Does

  • Exempts certain non-profit entities from requirement that certain employers offer employees certain pre-tax transportation fringe benefits.
  • Topic: Labor Fiscal note: This bill has not been certified by OLS for a fiscal note.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-10 New Jersey Legislature

    Introduced in the Senate, Referred to Senate Labor Committee

Official Summary Text

Exempts certain non-profit entities from requirement that certain employers offer employees certain pre-tax transportation fringe benefits.
Topic:
Labor
Fiscal note:
This bill has not been certified by OLS for a fiscal note.

Current Bill Text

Read the full stored bill text 
S3846

SENATE, No. 3846

STATE OF NEW JERSEY

222nd LEGISLATURE

�

INTRODUCED MARCH 10, 2026

Sponsored by:

Senator� ANTHONY M. BUCCO

District 25 (Morris and Passaic)

SYNOPSIS

���� Exempts certain non-profit entities from requirement
that certain employers offer employees certain pre-tax transportation fringe
benefits.

CURRENT VERSION OF TEXT

���� As introduced.

��

An Act

concerning pre-tax transportation fringe
benefits and amending P.L.2019, c.38.

����
Be It
Enacted
by the Senate and General Assembly of
the State of New Jersey:

���� 1.��� Section 2 of P.L.2019,
c.38 (C.27:26A-16) is amended to read as follows:�

���� 2.��� a.� Every employer in
the State of New Jersey that employs at least 20 persons shall offer to all of
that employer�s employees the opportunity to utilize a pre-tax transportation
fringe benefit.

���� b.��� Notwithstanding the
provisions of subsection a. of this section, an employer shall not be required
to offer the opportunity to utilize a pre-tax transportation fringe benefit to
employees covered by a collective bargaining agreement until the expiration of
any collective bargaining agreement covering those employees that is in effect
on the effective date of P.L.2019, c.38 (C.27:26A-16 et al.).

���� c.���� If an employee is
employed by the federal government and that employee is eligible for a benefit
through the person�s employment with the federal government for a transit
benefit that is equal to or greater than a pre-tax transportation fringe
benefit, then the federal government shall not be required to provide those
employees the opportunity to utilize a pre-tax transportation fringe benefit.

����
d.��� The requirements of
subsection a. of this section shall not apply to an entity that is a tax-exempt
non-profit organization under paragraph (3) of subsection c. of section 501 of
the Internal Revenue Code (26 U.S.C. s.501).

(cf: P.L.2019, c.38, s.2)

���� 2.��� This act shall take
effect immediately.

STATEMENT

���� This bill exempts an entity
organized under 26 U.S.C. s.501c(3) from the requirement under current law for each
employer in the State that employs at least 20 persons to offer its employees
the opportunity to utilize a pre-tax transportation fringe benefit.

���� Under current federal law,
non-profit organizations are taxed on contributions to the pre-tax
transportation fringe benefit at the federal corporate tax rate of 21 percent.�
This tax rate burdens non-profit organizations that are required to participate
in the transportation fringe benefit.��