- (a) This regulation applies to excluded employees as defined in section 599.615.1(b) of these regulations.
- (b) Excluded employees working in areas served by mass transit, including rail, bus, or other commercial transportation or licensed public conveyance, who use public transit passes shall be eligible for a discount or reimbursement of the cost at a rate determined by the Department, up to the applicable monthly exclusion amount for qualified transportation fringe benefits provided under sections 132(f)(2)(A) and (6) of the Internal Revenue Code. This shall not be considered compensation for purposes of retirement contributions.
- (c) Excluded employees participating in vanpools shall be eligible for a reimbursement of the cost of the monthly rider fee at a rate determined by the Department, up to the applicable monthly exclusion amount for qualified transportation fringe benefits provided under sections 132(f)(2)(A) and (6) of the Internal Revenue Code. This shall not be considered compensation for purposes of retirement contributions.
- (d) Eligibility for reimbursement under subdivision (c) of this section requires participation in a vanpool using a vehicle meeting the minimum requirements of a “commuter highway vehicle” as defined in section 132(f)(5)(B) of the Internal Revenue Code. The passengers may be either state or non-state employees.
- (e) The combined maximum allowable monthly discount and/or reimbursement amount for each eligible employee pursuant to subdivision (b) or subdivision (c) of this section or a combination of the two, shall not exceed the monthly exclusion amount provided in sections 26 USC S 132(f)(2)(A) and 26 USC S 132(f)(6) of the Internal Revenue Code.
- (f) Excluded employees headquartered out of state are eligible for transit and vanpool reimbursements described in this regulation.
- (g) An active state employee whose salary is paid directly by the State of California may be eligible to participate in the Bicycle Commuter Program. Employee participation in the program is voluntary. The Bicycle Commuter Program is a taxable benefit administered by the Department and is intended to encourage active state employees to consider bicycle commuting as a means of active transportation to and from their residences and places of employment. The Bicycle Commuter Program promotes health and wellness and sustainable commuting practices by encouraging employees to use bicycles as their primary means of commuting.
The goal of the Commute Programs is to reduce the number of vehicles on the road by encouraging employees to explore and use alternate means of transportation to commute to and from work.
Note: Authority cited: Sections 3539.5 and 19815.4(d), Government Code. Reference: Section 3539.5, Government Code.
History
1. New section filed by Department of Personnel Administration with the Secretary of State on 1-24-89; operative on 1-24-89. Submitted to OAL for printing only pursuant to Government Code section 11343.8 (Register 89, No. 10).
2. Change without regulatory effect amending section heading, text and Note and redesignating subsections filed 7-21-92; operative 7-21-92 pursuant to title 1, section 100, California Code of Regulations (Register 92, No. 30).
3. Amendment of subsection (a)(1) and repealer and new subsection (a)(2) filed 4-8-93 with Secretary of State by the Department of Personnel Administration; operative 4-8-93. Submitted to OAL for printing only pursuant to Government Code section 3539.5 (Register 93, No. 15).
4. Editorial correction of subsection (b) (Register 95, No. 40).
5. Amendment of subsections (a)(1) and (a)(3) filed 12-21-98; operative 12-21-98. Submitted to OAL for printing only pursuant to Government Code section 3539.5 (Register 98, No. 52).
6. Editorial correction of History 5 (Register 99, No. 6).
7. Amendment of subsections (a)-(a)(1), repealer of subsection (a)(2) and subsection renumbering filed 10-1-99; operative 10-1-99. Submitted to OAL for printing only pursuant to Government Code section 3539.5 (Register 99, No. 47).
8. Amendment filed 10-31-2001; operative 10-31-2001. Submitted to OAL for printing only pursuant to Government Code section 3539.5 (Register 2001, No. 50).
9. Change without regulatory effect amending section filed 10-13-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 42).
10. Amendment of section heading and section filed 4-29-2025; operative 4-29-2025. Submitted to OAL for filing and printing only pursuant to Government Code section 3539.5 (Register 2025, No. 18).