Article 13 — Commuter benefits mandates by state and city, a 2026 guide

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Commuter benefits mandates by state and city, a 2026 guide

Federal law allows pretax commuter benefits but does not require them. Ten U.S. jurisdictions do require them, with employer thresholds ranging from 10 employees (Berkeley) to 250 (Los Angeles SCAQMD worksites). The federal limit in 2026 is $340 per month for transit and $340 per month for qualified parking.