Notice of Commuter Transportation Benefit Limits Inflation Adjustments
that the adjusted limit for employer-provided commuter transportation benefits excludable by an employee for New Jersey Gross Income Tax purposes pursuant to N.J.S.A.
54A:6-23 is $3,180 for calendar year 2019.
Pursuant to N.J.S.A.
54A:7-2, employers shall include in an employee's gross wages on a W-2 or other written information statement the amount of commuter transportation benefits paid in 2020 exceeding $3,240. The threshold amounts for particular years are below. (See, also, Technical Bulletin TB-24R