N.Y. Pub. Auth. Law § 1268-a

§ 1268-a. Promotion of qualified transportation fringes. The authority\nshall promote the broad use of qualified transportation fringes, under\nsection 132(f) of the internal revenue code, in order to increase the\nnumber of participating companies and employees in such programs. The\nauthority may also study and report on ways in which programs may be\nimproved so as to increase public participation.\n