The City of Philadephia has enacted an ordinance that requires employers with 50 or more employees to provide a Mass Transit Expense reimbursement plan that complies with the requirements of IRS Section 135(f), qualified transportation fringe benefits plans. Workers who performed an average of at least 30 hours of compensated work per week in Philadelphia for the same employer in the previous 12 months are covered by the Ordinance which becomes effective December 31, 2022.
