Directs the state comptroller to implement the federal authorization to encourage the use of mass transportation

This bill directs the state comptroller to implement a federal program that provides tax benefits for mass transit use. It allows any state employee to request participation in this program by submitting a written request to the comptroller. If approved, the employee receives the federal tax benefits directly, rather than the state employer. The bill requires the comptroller to create necessary regulations for this implementation. (This is a procedural bill implementing existing federal law, not creating new state policy.)