California Government Code

§ 1156.1

GOV § 1156.1 Effective Jan 1, 2013Div. 4 · Title 1 · Ch. 1 · Art. 6

Statute text

(a)Any eligible employee may elect to participate in the State Employees’ Pretax Parking Payroll Deduction Program. The program shall be administered by the Department of Human Resources. An amount equivalent to the value of the parking, to the extent permitted by Internal Revenue Code Section 132, shall be excluded from the gross income of the employee, in lieu of a portion of the employee’s compensation, and shall be transmitted to the State Employees’ Pretax Parking Fund. Each eligible employee electing to participate in the program, for the period that he or she is enrolled as a participant in the program, shall be subject to the applicable federal law and regulations and related state administrative regulations adopted by the Department of Human Resources.

(b)For purposes of this section, an “eligible employee” means any of the following:

(1)A “state employee,” as defined in Section 3513.

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Legislative history

Amended by Stats. 2012, Ch. 665, Sec. 34. (SB 1308) Effective January 1, 2013.