Exempts certain non-profit entities from requirement that certain employers offer employees certain pre-tax transportation fringe benefits.

This bill exempts 501(c)(3) non-profit organizations from a New Jersey law requiring most employers with 20+ employees to offer pre-tax transportation benefits to workers. It specifically removes the obligation for these non-profits - such as charities, schools, and community organizations - from providing such benefits, though they may choose to do so voluntarily. The exemption applies to entities recognized as tax-exempt under federal IRS Section 501(c)(3). The law takes effect immediately upon enactment.