Each state has a host of new employment and labor related laws that take effect in 2014. This series focuses on several new laws from around the country that are of particular interest. In this instance, this note focuses on a new regulation that affects many San Francisco based employers. The Bay Area Commuter Benefits Program is a new regulation that impacts San Fransisco based employers with 50 or more full time employees. These employers are required to offer commuter benefits to their employees, by way of one of four options: Allow employees to exclude their transit or vanpooling costs from taxable income consistent with Section 132(f) of the Internal Revenue Code; Provide a transit or vanpool subsidy to reduce or cover employees' monthly transit/vanpool costs; Provide a low-cost or free vanpool or bus service, operated by or for the employer; or Provide an alternative commuter benefit that would be as effective as the other options in reducing single-occupan