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

This bill exempts certain tax-exempt non-profit organizations from a state requirement that employers with 20 or more employees must offer pre-tax transportation fringe benefits to their staff. The law currently mandates that qualifying employers provide this benefit, but this measure removes that obligation for entities recognized under Section 501(c)(3) of the Internal Revenue Code. By excluding these non-profits from the mandate, the bill aims to reduce administrative burdens and potential tax liabilities associated with offering the benefit. The change applies immediately upon enactment and does not affect for-profit businesses or other employer types subject to the existing transportation benefit rules.