Illinois Enacts Pre-Tax Commuter Benefits Requirement
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Beginning January 1, 2024, employers located within designated Illinois counties and townships, which include the City of Chicago and Cook County, and have at least 50 covered employees in a covered location will be required to provide employees who use public transportation a “pre-tax commuter benefit”. To qualify for the benefit, an employee must average at least 35 hours of work per week.
Jackson Lewis:
Illinois Enacts Pre-Tax Commuter Benefits Requirement