N.J. Stat. Ann. § 27:26A-19

5. The Commissioner of Labor and Workforce Development, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), shall adopt rules and regulations, in consultation with TMAs, transit agencies in the State, and third-party transit benefit providers concerning the administration and enforcement of the pre-tax transportation fringe benefit requirements of P.L.2019, c.38 (C.27:26A-16 et al.) in a manner that is most compatible with current practices for providing pre-tax transportation fringe benefits.