a report from Vice Mayor Jan Devereux, Chair of the Transportation and Public Utilities Committee, for a public hearing held on March 6, 2019 to discuss how Transit Benefit Ordinances are being used in other cities to further sustainable transportation goals, and whether Cambridge could benefit from implementing a Transit Benefit Ordinance

1711 Coalition for SMARTER TRANSPORTATION ATTACHmEnT A Transit Benefit Ordinances ACCESSIBLE ENTRANCE ONE E BLOCK AHEAD U

TicketS BAR METROLINK 1717 for About CoaST 'R TRANSPOR1 Coalition for Smarter Transportation Purpose • Analyze • Advance • Educate • Communicate

Transit Benefits What Are Transportation Fringe Benefits? Transportation Fringe Benefits, or Commuter Benefits, refers to the tax treatment that is provided to employees in relation to certain commuting costs. Under Federal law (26 U.S. Code § 132f), an employer may provide (or withhold) up to $260/month* for qualified parking, transit, and vanpool expenses.

What is Covered • Transit passes or equivalent fare vehicle • Transportation in a Commuter Highway Vehicle (Vanpool) • A Vanpool is a large organized carpool. In a vanpool a vehicle is provided to the group by either a public agency or private provider. To qualify, the vehicle must be able to seat 7 passengers (not including the driver, have more than half the seats occupied, and by used for commuting purposes 80% of the time. Drivers are volunteer and are of the group.

Estimated Program Results* Commute mode shift: An estimated 44,400 Employers providing commuter benefits: As of December 28, 2015, a total of 3,910 employers had carpool, or bicycle) as a result of the Program. completed the on-line registration process, specified the commuter benefit option they are providing, and confirmed that Trips and miles of vehicle travel reduced: An estimated they are in compliance with the Program. Collectively, these companies employ 4,291,300 vehicle trips and 85,600,000 miles of vehicle travel were approximately 1,275,000 employees in the Bay Area. Of the 3,910 registered employers, reduced in response to the Program over the first 12 months of Program implementation. 55 percent reported that they are offering commuter benefits for the first time in response to the Program and 45 percent stated that they had already been offering GHG reductions: An estimated 35,778 tons of CO2 emissions commuter benefits before the Program took effect. were reduced over the first 12 months of Program implementation. This equates to 2.7 percent of the total CO2 emissions reductions needed to achieve the year 2020 GHG reduction target that the Air Resources Board established for the Bay Area pursuant to Senate Bill 375.

Saving Commuters Transit $$$ (max $265)** Tax Savings Federal Income Tax $795 Savings Commuters Save $$$ The $ 243 FICA Savings primary advantage to employees is that the transit Avg. State/City Income benefit provides tax incentives $ 135 Tax Savings to those who take transit or a Total Annual Employees vanpool. These savings do not include the hundreds of Savings $ 1,173 dollars a year saved from auto-related expenses like ** Based on a 25% tax bracket (most common) fuel, maintenance, and insurance.

Employer Impact • Employers do no pay payroll taxes on transit benefits $265/month X 12 months = $3,180 X 7.65% Payroll Tax = $243 in payroll tax savings per employee

Comparisons - Enacting The ORDINANCE • How They Started DC NYC San Francisco GHG Reduction Reduce Tax savings for NYC What Was The Primary Improve air quality. Reduce carbon SOV commuters into Policy/Social Goal Behind the employers and employees. Ordinance? emissions and rush San Francisco Beneficial impact to local hour congestion. economy estimated $85 million. What Body(s) Initiated the City Council SF Board of Supervisors City Councilmember Dan Ordinance? Garodnick Who Supported the SF business community, City Council Mayor, City Council, Ordinance? Transit Advocates Transit Advocates Chamber of Commerce and BOMA. No Was there opposition (Who?) Some push back from No due to community outreach hospitality industry

Comparisons - Who Must Comply NYC DC San Francisco 20 or more full-time non-union 20 or more employees nationwide How large does the employer 20 or more employees in employees working in New and a location/employees in San have to be in order to fall DC York City. Gov t agencies Francisco. 10+ in Richmond and under the ordinance? exempt. Berkeley, 50+ in 9 counties Is there a sunset provision? No No Not in SF, Berkeley or Richmond but there was in 9 county Metro area All FT and PT employees who Do part time workers count? Yes. No, if hours are under perform 50% of their work in the 30 per week. District 90 days of employment.

Comparisons - Enacting The ORDINANCE 1 • Compliance and Rules DC NYC San Fran 4 weeks after an 90 days after the Must comply at all times. How long do employers ordinance became law in employee begins work have to comply? Employers must maintain all records, files and 2010, now immediately documentation for a upon employment minimum of 3 years Enforcement and Is there an Department of Consumer Yes, employer must file enforcement adjudication pursuant to Affairs may issue compliance. Initially a first mechanism? violations. warning letter to update the Civil Infractions Act, DC Official Code. 90 days to comply. status. Civil penalties between Then, citations from $100 $100 and $250 to $500. No No No Is there an out clause? (pay to pass)

COLLIES RESOURLES POLICY COMIMENTARY JOIN COAST coalition fo MARTER TRANSPORTATION Background Info • Background - Transit Benefits & Transt Benet Ordinancos • Iural Beneli: Ordinances implementation • Cantuter Benefits Post Tar Retor - h dollar and cens look at wity omsovers should eller tronsoortolon impo Donells © 2018 Trong portation Fuge Benefit Caus O IPS Interin Guidance on Porkng • Coust Summary ef ins Porking Bonelt Gudance Tools O Bost Proctice - NJ Stotevico Orcinanco legislation • Bost Proctice - NYC Orchnance O Bast Frostico - SF Commuter Bonelits Ordinance O Bost Fractee - Sgoile Cummuter Benefta Orenance • DC Employer Tool Kil O San Francisco enyulover oute O Soparating Myths & Pocritias - Nu Ordinance Data & Reports • Sun Francisco Commuter Bonelts Report 2015 Active Campaigns • Los Angelos • New Jorsay - Stotewida Recently Passed © Washington OC • San Francisco ® Now York City

ATTACHMENT A Testimony of Jason Pavluchuk on Behalf of Coalition for Smarter Transportation Prepared for City of Cambridge TRANSPORTATION AND PUBLIC UTILITIES COMMITTEE Good afternoon, my name is Jason Pavluchuk, and I serve as the policy director for the Coalition for Smarter Transportation. We are pleased to present the following information on transportation fringe benefit ordinances. First, we want to be incredibly clear that we strongly believe transportation benefit ordinances are important tools that municipal governments can use to encourage and incentivize transit and vanpool usage. Currently, there are six regions with such ordinances in place, New York City, San Francisco Bay Area, Los Angeles County, Washington DC, Seattle, and just yesterday the Governor of New Jersey signed into law the first Statewide ordinance. Why are so many municipal governments passing these ordinances. As we will discuss today, it is because they work. What Are Transit Benefits? Transportation fringe benefits are employer-provided benefits that offer employees with options on getting to and from work. By using a transit benefit, an employee does not pay Federal, or State taxes on the amount they use for their transit or vanpool costs, up to $265/month!. At the same time, employers do not pay payroll taxes on the amount provided or withheld, creating significant savings for employers. Transit benefits are easy to provide and may be offered pre-tax or as a subsidy. It is important to note that this legislation only requires employers to offer the benefit and does not require a subsidy. For your consideration, we have attached a worksheet that outlines how transit benefit programs work. Transit Benefits Work! The key is that they work! Transit benefits move people. They get them out of their cars and into transit. Studies have indicated that when transit benefits are introduced into the workplace one (1) in five (5) people convert from driving alone to taking transit. Inrix, a leading provider of transportation information just released a report showing that Boston drivers spend an average of 164 hours a year in traffic, costing Boston commuters an average of $2,291 per driver!. This does not account for lost time or lost productivity. The mode shift that can be obtained through transit benefit programs can have a significant impact on congestion, air quality, and energy consumption, helping all users of the transportation system. We also note that employers will enjoy reduced tardiness, a happier, more productive workforce and will spend less time and money finding parking for their employees. Transit Ordinances Work! Transit benefit ordinances work as well. In 2016, municipal bodies in San Francisco published a report that analyzed the impact of their regional transit benefit ordinance. What they found was astonishing. We have attached for your convenience a copy of the executive summary of that report. However, we would like to pass along to you what we think is the most important factoid. IVIT Coalition for SMARTER TRANSPORTATION Website: www.smartertransportation.org Phone: [phone removed] Email: Jason @SmarterTransportation.org

"As a direct result of this policy, the San Francisco Bay area saw more than 44,000 people leave their cars for transit. That equated to a reduction of more than 4 million vehicle trips, and more than 85 million vehicle miles traveled'." The report we have attached speaks to how that had a real impact on congestion in the Bay Area. Employers Benefit! This legislation does not place any unnecessary burdens on employers nor does this legislation come with a cost to them. In fact, quite the opposite, in addition to a happier and more productive workforce this benefit will help employers save money because if employees take advantage of the transit benefit employers enjoy a tax savings of 7.65% because they no longer pay Federal payroll tax on money that is withheld by individuals. As previously mentioned, this benefit is straightforward to administer, and almost all third-party payroll providers make available this program. The cost for utilizing that service is about half of what employers save in payroll taxes, so this policy will help employers save on taxes. To this point, we want to note that when the San Francisco Bay Area went to their legislature to renew authority that would allow them to continue their ordinance, the San Francisco Chamber of Commerce came out in support." Benefit Helps Expand Access to Areas Without Effective Transit One of the questions we receive when talking about commuter ordinances is about worksites that are not efficiently served by transit. First, we want to reiterate that employers are only required to offer the benefit. If traditional transit is not available or desired by employees, then there is nothing more an employer has to do. However, we want to note that vanpools are covered under this policy. Vanpools are essentially on-demand transit systems that are created to meet employees needs. These public- private partnerships support and expand the reach of transit and can provide options for commuters who work in areas where traditional transit methods may not make sense. Closing Remarks We appreciate the time you have provided us and are willing to answer any question you have. We hope the information that we have provided and have attached will help answer any questions you have. If we can be of more service, please contact me at [phone removed] or [email removed] 1 Section 132(f) US Code Title 26 ' TransitCenter, "2010 Commuter Benefit Impact Survey," http://www.transitchek.com/uploadedfiles/Transit_Resources/IndustryInformation/2010 Commuter Benefit Impact Survey.pdf. - Inrix 2018 Congestion Scorecard - http://inrix.com/scorecard/ 1 MTC-Bay Area Air Quality Management District Bay Area, "Commuter Benefits Program - Report to the California State Legislature" Feb. http://assets.511.org/pdf/nextgen/commuter-benefits/Commuter Benefits Report to the CA Legislature Final.pdf California SB 1128 Legislative History http://leginfo.legislature.ca.gov/faces/billAnalysisClient.xhtm|?bill id=201520160SB1128 i MC-Bay Area Air Quality Management District Bay Area, "Commuter Benefits Program - Report to the California State Legislature" Feb. 2016 http://assets.511.org/odf/nextgen/commuter-benefits/Commuter Benefits Report to the CA Legislature Final.odf California SB 1128 Legislative History http://leginfo.legislature.ca.gov/faces/billAnalvsisClient.xhtm/?bill id=201520160SB1128 Attachments: Executive Summary - How Transit Benefits Work • Executive Summary - SF Report to California State Legislature

What Are Transportation Fringe Benefits? Transportation Fringe Benefits, or Commuter Benetits, refers to the tax treatment that is provided tr employers and employees in relation to certain commuting costs. Under Federal law (26 U.S. Code § 132) an employer may provide (or withhold) up to $260/month* for qualified parking, transit, and vanpool expenses. Employers Save $$$$ The transit portion of the commuter benefit makes sense for businesses of all shapes and sizes. The provision is a pre-tax benefit not only for employees, but also for the employers who offer it. Employers can reduce payroll taxes, providing a sound fiscal saving for the employer. This does not count savings from reduced parking needs and increased productivity. Transit Commuters Save $$$ For Employees Tax Savings The primary advantage to employees is that the transit benefit provides $ 767 Federal Income Tax Savings tax incentives to those who take transit or a vanpool. These savings do $235 FICA Savings not include the hundreds of dollars a year saved from auto-related Avg. State/City Income Tax Savings $130 expenses like fuel, maintenance, and insurance. Total Annual Employees Savings $1,132 ** Based on a 25% tax bracket (most common) and FY2014-IRC Section 132(f) Existing Transit Benefit Ordinances San Francisco Washington, DC New York City Coverage: San Francisco and nine (9) Coverage: Washington, DC Coverage: New York City Legislative Body: City Council surrounding counties. Legislative Body: City Council Covers: Legislative Body: Combination of Covers: Employers of twenty (20) or more Employers of twenty (20) or more State Legislature and Regional full-time, non-union employees in Planning & Air Quality Boards employees in Washington, DC. Website: New York City. Government agencies Covers: Employers of are exempt. twenty (20) or more employees http://www.godcgo.com/employ Website: Website: er http://www.baaamd.gov/rules- https://www1.nyc.gov/site/dca/about/ commuter-benefits-FAQs.page and-compliance/commuter- benefits

Frequently asked questions: • Why go to the trouble of creating this ordinance? This is a rare opportunity to create environmental legislation that is supported by both the business community and city government. It also benefits local transit agencies struggling with budget cuts, as well as reducing traffic congestion and CO2 emission. • Why does it have the support of the business community? The business community understands the need to show that they have a commitment to the environment. They also want to show support for a program that has cost savings built in through a reduction of payroll taxes - and isn't another unfunded mandate. Employers do not pay the 7.65% payroll tax on any funds employees set aside through the pre-tax program. It also offers other perks like the potential to free up street parking for customers. To quote the San Francisco Chamber of Commerce: "While the Chamber generally opposes mandates on business, the city's newest requirement that businesses with 20 or more employees working in San Francisco establish a program to promote the use of public transit can be an economic benefit. In addition to helping to reduce greenhouse gas emissions by getting people out of cars and onto transit, the law can be a money-saver for businesses." The Chamber should know — it has offered transit benefits for over 10 years. • Which key business groups have shown their support? In all jurisdictions that have passed ordinances, each of their chambers of commerce have voiced support (see letters of support). Additionally, there are merchant associations, e.g., The Downtown Berkeley Association http://www.downtownberkeley.com/and The Union Square Merchants Association in San Francisco. Other business groups include BOMA SF, a leading voice for the local commercial real estate industry. http://www.bomasf.org/) (the Golden Gate Restaurant Association www.ggra.org; and Transportation Management Association of San Francisco http://www.tmasfconnects.org/index.php). • What made the program rollout successful? Various cities have offered a series of employer workshops - both live and via webinar - to give employers the information they needed to understand the details and create a program. The workshops were vendor- neutral and lasted about one hour. One city sent a one-page informational flyer with their business license renewals. Various chambers have also given workshops for their members and material was posted on business association websites. Cities have created webpages on their city sites, and the San Francisco Dept. of the Environment created a separate website focuse on the ordinance, including a list of vendors. • What amount of city staff time is involved in ensuring compliance? This depends on the level of enforcement the city or municipality elects. For instance, two cities are considering adding a check-box to their business license renewal form that asks for confirmation that a transit benefit program is in place. The business license department would have material available to hand out to businesses. One city is considering not approving business license renewals unless a program is in place. San Francisco's enforcement process does require more staff time but also results in a higher level of compliance. Officials estimate that for a city of San Francisco's size and level of enforcement, one FTE position is required, which includes educational outreach. They believe that the resulting reduction in VMT and the increased use of transit justifies the staff time involved.

BayArea TESTICEY Commuter Benefits Program Executive Summary In fall 2012, Senate Bill 1339 was signed into law, authorizing the Bay Area Air Quality Management District (Air District) and the Metropolitan Transportation Commission (MTC) to adopt and implement a regional commuter benefits ordinance in the San Francisco Bay Area on a pilot basis through December 31, 2016. The Bay Area Commuter Benefits Program (Program) was adopted by the Air District and ratified by MTC in March 2014, and employers were required to offer commuter benefits by September 30, 2014. The goal of the Program is to promote the use of transit and other alternative commute modes in order to reduce single occupant vehicle (SOV) commute trips, traffic congestion, Tri and emissions of greenhouse gases (GHGs) and other air pollutants from motor vehicles. The Program seeks to achieve these objectives by expanding the number of employers who provide commuter benefits to their employees. The Air District and MTC have worked AFF together, in consultation with the Bay Area business community, to implement the Program and to help employers comply with its requirements. Senate Bill 1339 requires the Air District and MTC to submit a report to the Legislature by July 1, 2016 summarizing the results of the Program. This report has been prepared to futill this requirement. Key results, as specified in SB 1339, are sunmarized as follows: •Employers providing commuter benefits: As of December 28, 2015, a total of 3,910 employers had completed the on-line registration process, specified the commuter benefit option they are providing, and confirmed that they are in compliance with the Program. Collectively, these companies employ approximately 1,275,000 employees in the Bay Area. Of the 3,910 registered employers, 55 percent reported that they are offering commuter benefits for the first time in response to the Program and 45 percent stated that they had already been offering commuter benefits before the Program took effect. 250 FrEE 2 Bay Area Commuter Benefits Frogram

a BayArra Ferrar r Commuter Benefits Program Estimated Program Results* Commute mode shift: An estimated 44,400 employees switched from driving alone to an alternative commute mode le.g., transit, vanpool, carpool, or bicyclel as a result of the Program. Trips and miles of vehicle travel reduced: An estimated 4,291,300 vehicle trips and 85,600,000 miles of vehicle travel were reduced in response to the Program over the first 12 months of Program implementation. 7 ГГ. GHG reductions: An estimated 35,778 tons of CO2 emissions were reduced over the first 12 months of Program implementation. This equates to 2.7 percent of the total CO2 emissions reductions needed to achieve the year 2020 GHG reduction target that the Air Resources Board established for the Bay Area pursuant to Senate Bill 375. Recommendation: The Program has had positive outcomes in terms of expanding access to commuter benefits, decreasing motor vehicle emissions, mitigating traffic congestion, reducing payroll and income taxes for Bay Area employers and employees, and maintaining and expanding transit ridership. As the nine county Bay Area continues to add population and jobs in response to strong economic growth, it will be critical to promote the use of commute alternatives and to decrease single occupant vehicle trips on Bay Area roadways in order to reduce emissions of greenhouse gases and other air pollutants from motor vehicles and alleviate traffic congestion. Therefore, the Air District and MTC recommend that the Legislature take action to authorize continuation of the Commuter Benefits Program on a long-term basis. * For details on the methodology used to derive these estimates, see p. 21.

HTTACHMENTC Testimony of the Boston Carmen's Union (Amalgamated Transit Union Local 589) Cambridge City Council March 6, 2019 Subject: Transit Benefit Ordinance My name is Peggy LaPaglia, Vice President of ATU Local 589, known as the Boston Carmen's Union. Local 589 is pleased to offer its views on a proposed public transit benefit ordinance for our area. AlU, the largest transit union in North America, represents more than 6,000 transportation workers at the Massachusetts Bay Transportation Authority (MBTA). The Carmen's Union strongly supports a transit benefit ordinance for the Boston area. It would result in more Commonwealth residents taking public transportation, something this region sorely needs. MBTA ridership has dropped significantly in recent years, and now the agency is proposing a 6.3 percent fare increase for the commuter rail, bus and subway system, planned for July 1. If this goes into effect, MBTA projects a 1.3 percent ridership decrease on top of what we have already seen. In reality, it is likely that ridership will drop even more, as we know from nationwide experience that increasing fares pushes our riders away. This is all being done for financial reasons, as the T says that the rate increases will make up the revenue drop caused by ridership loss. Locâi 589 takes the opposite view. The best way to get people back on the bus is to decrease the fare, rather than taking money out of the pockets of the Commonwealth's working families. We need to be putting money back into their wallets, and you don't have to actually decrease the fare in order to do that. Cities nationwide have found that if you pay people to get on board public transit, they will do so if it is safe, reliable, and convenient for them. Luckily, the federal government has a program that does just that. Under the Federal IRS Code, private employers, non-profit organizations, and public agencies can provide transit commuter benefits to employees, tax-free. This law has been around for decades, and transit advocates have fought hard in recent years in the U.S. Congress for parity between transit and parking benefits. We've also struggled to make the law permanent. Finally, as a result of federal tax legislation at the end of 2015, the monthly cap on tax free parking and transit benefits is equal - now set at $260 per month. Employees do not pay federal income or payroll taxes on transit commuter benefits, except on the amount (if any) in excess of $260 per month. Thus, transit commuter benefits are treated much like other commonly available fringe benefits (e.g., employer- provided health insurance). All people have to do is call their local public transportation agency to see if it has developed a transit commuter benefit program and get it through their employer. The biggest hurdle to implementation has been that workers just don't know about the benefit. If they did, and realized that they could potentially ride the bus or train for free, they'd likely jump on board. The transit

ordinances that we've supported in San Francisco, Washington, D.C, New York City, and most recently New Jersey (statewide) address this issue by requiring employers with at least 20 workers to at least offer the benefit. The New Jersey bill also includes a unique public relations provision, requiring the state to promote the program in an effort to get the word out, especially to people who drive to work. For working families, digging into your pocket for hundreds of dollars per month for transit is just too much to pay. This is one reason that transit ridership at MBTA has plummeted recently. People just can't afford it. That's where the tax-free commuter benefit comes in. In Massachusetts, they $260 monthly cap is just about enough to cover even the highest fares: Workers who take advantage of this benefit could essentially ride transit for free. This has been shown to be the best way to get people to try transit and leave the car at home. Rarely does an employee benefit save both the employee and employer money. But through this great twist of the tax code, you can commute with tax free dollars, and save your boss tax dollars, too, as employers can avoid payroll taxes on such benefits. The benefit is a win-win for everyone involved Transit benefit ordinances mandate nothing. They simply require that people are presented with information about the federal tax-free transit pass program so that they can make an educated decision on how they are going to get to work. What could be a better incentive to get back on the bus or train than paying people to ride? More riders will produce sorely-needed increased revenue for the T. Even if just a small percentage of workers who are offered the benefit ultimately choose transit, it could mean millions of dollars in new revenue for MBTA, and Beacon Hill would not need to pay for it. We can get cars off the road, breath cleaner air, and put money in our citizen's pockets to stimulate the economy - all by simply presenting them with a mobility choice. Transit benefit ordinances are sound public policy. Local 589 strongly supports this idea, and we encourage the council to move it forward. Thank you for your consideration of our views.

ATTACHMENTD Intro • My name is Mike Moriarty and I oversee the Enterprise vanpool program in the Northeast What is a vanpool? • A vanpool is simply a large, organized carpool whereby 5 to 15 individuals who share a similar commute and schedule, agree to share a ride to work. • The group decides where to meet, what time to leave, and where the vehicle should be parked during the workday and overnight. Vehicles are usually parked at the driver's residence or left at a park and ride facility. • The vehicle is driven by the members - we're not a shuttle service. • Participants of the vehicle pay a monthly fee that is based upon length of their commute, the number of people in the group and vehicle selected. • Vanpools are typically for those commuters who travel 10 or more miles one way and can help serve areas where fixed route service is not available. • We have Vanpools who commute from the Springfield area, Cape Cod, Southern NH, and Greater Boston alike. What is Enterprise's role? • Enterprise provides the vehicle, maintenance, insurance, roadside assistance, ride matching capabilities and more - the full turnkey service. • We work with employers across the nation to create vanpools. • Nationally, we have more than 12,000 vans in service representing nearly a half-billion dollars in private assets providing public transportation. • To put those numbers in perspective, Enterprise's vanpool program is effectively the 6th largest transit program in the nation in terms of passenger miles.

Boston vanpooling • In the Boston region, we have approximately 100 vans in service. •. Unfortunately, unlike other major metro areas, neither MBTA nor the Commonwealth has a formal vanpool program, thus the cost to vanpool in Boston is significantly higher than in other parts of the nation. • While a separate issue, it's worth noting and is something we are working to change in the near future. • To make a comparison of potential, we have more than 2,000 vanpools in LA County, more than 600 in Michigan, over 1,000 in Texas and programs across the nation in rural and urban areas that account for the other 8,000 vehicles. • The key is making vanpools affordable. • Our most successful partnerships in the area are with federal worksites as they are fully subsidized by Federal Transportation Incentive Program (ПР.) • Other non-federal sites offer a combo of direct financial subsidies and pre-tax incentives to drive down the costs for their employees. MIT is our largest partner doing that today paving the way. The role of the transit benefit • Transit benefits are one way to bring down the cost of transit and vanpooling. • The tax savings an individual receives through a transit benefit program can bring down the real cost of transit and vanpooling by as much as 33%. • Our work with Employers that provide transit benefit programs see a much higher percentage of employees taking transit or trying vanpooling which helps with employee morale as well as recruiting and retention • A transit benefit ordinance would be an incredibly effective tool to get more employees to share a ride through one of our programs and we strongly support the adoption of such policy.

ATTACHMEnT E Lopez, Donna From: MAILLE Jacqueline < [email removed]> Sent: Thursday, March 7, 20199:20 AM To: Lopez, Donna Transit Benefit Ordinance Notes Subject: Attachments: City of Cambridge Transit Benefit.pptx Hello Donna, Thank you for letting me attend yesterday's hearing on Cambridge's possibility for a Transit Benefit Ordinance. Please find attached Edenred Commuter Benefit Solutions' written notes from yesterday. Please feel free to reach out if there is anything I can help with in the future, Jacqui Click here to schedule a meeting with me! Commuter Edenred Benefit Solutions Jacqui Maille in Inside Sales Manager Tel. [phone removed] Edenred Commuter Benefit Solutions f 265 Winter Street, 3rd Floor Waltham, MA 02451

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Lopez, Donna ATTACHMEnT F From: Charlie Ticotsky <[email removed]> Sent: Wednesday, March 6, 2019 12:13 PM Devereux, Jan To: Cc: Clerk; Lopez, Donna; Walker, Liz Transit Benefit Ordinance Subject: Good Afternoon Vice Mayor Devereux: I am not able to join you at today's Transportation Committee hearing, but I respectfully submit the comments below. Please don't hesitate to reach out to me with any questions or clarifications. Best, Charlie ---- My name is Charlie Ticotsky and I am the policy director at Transportation for Massachusetts, a statewide advocacy coalition consisting of more than 70 organizations that is dedicated to improving the state's transportation system. The tax code is one of the tools that government can and should use to nudge people to use public transportation and active transportation, i.e. "mode-shift." At the federal, state, and local levels, there are important roles to play. The federal government now offers employers and employees a pre-tax transit benefit that is equal to the pre-tax parking benefit. While one could certainly argue that the transit benefit should be more generous than the parking benefit and be more accessible to more people, this parity is a step forward from the years in which the parking benefit was higher. However, we were disappointed to see the elimination of the pre-tax bicycle benefit through the tax reform bill of last year. State lawmakers need to do their part and update Massachusetts's tax code to match the federal limits. Because of a technicality in state law, Massachusetts follows a previous version of the federal tax code that had a higher limit for parking. Senate Bill 1687 and House Bill 2618 would fix this and we would welcome the Cambridge City Council's support for that state legislation. The state transit limit of $130 per month comes in to play for thousands of commuter rail riders, many of whom work in Cambridge. Finally, at the local level, because employers must offer employees these pre-tax benefits in order for employees to use them, there is an opportunity for Cambridge to act. As part of its TDM strategy, Cambridge should strongly consider adopting a transit benefit ordinance that would require employers of a certain size to offer pre-tax transit benefits. A handful of cities around the country have taken this step (and just this week, New Jersey passed a statewide law!). Passing a transit benefit ordinance would be a significant step forward in a city that is already a leader in TDM strategies. Thank you for your consideration of my comments. Charlie Ticotsky Policy Director Transportation for Massachusetts [email removed] [phone removed] 1