This bill mandates that covered employers in Minnesota provide commuter benefits to their employees. Specifically, it defines "covered employees" as those working an average of at least 35 hours per week for a "covered employer," which includes various entities such as corporations and government bodies located in first-class cities that employ 50 or more individuals within a mile of regular route transit service. The bill requires these employers to offer a pretax commuter benefit that allows employees to use pretax dollars for purchasing transit passes, thereby reducing their taxable income. Additionally, employers may provide subsidies for other transportation methods, such as biking or carpooling.

The bill also stipulates that the Metropolitan Council and relevant transit authorities must create a publicly accessible map of addresses within one mile of regular route transit. It emphasizes that the new commuter benefit requirements do not interfere with employees' rights to collectively bargain for better conditions and allows for waivers of these requirements in collective bargaining agreements, provided they are clearly stated. The effective date of the bill will be determined upon enactment.