"New York City's Mass Transit Benefit Law requires that most New York City employers with at least 20 full-time employees offer such full-time employees the opportunity to use their pre-tax earnings, up to $130 per month, to pay for certain 'qualified transportation fringe benefits,' but not qualified parking. Although the Mass Transit Benefit Law takes effect on January 1, 2016, covered employers essentially have a six-month grace period to comply because the law provides that penalties will not be assessed for violations that occur before July 1, 2016. With this law, New York City joins San Francisco and Washington, D.C. in mandating that employers offer transportation benefits to their employees."