Illinois Enacts Pre-Tax Commuter Benefits Requirement
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