San Francisco has required that all employers with 20 or more employees provide commuter benefits.
From the California Chamber of Commerce:
Beginning 120 days after August 22, 2008 [December 22, 2008], San Francisco employers with 20 or more employees must provide commuter benefits to employees who work at least 10 hours of work per workweek within the geographic boundaries of San Francisco. This includes offering employees at least one of the following transportation benefits:
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