Section 132 benefits won't change your New York refund or balance due because this amount is not subject to tax in New York, unlike Section 404(h), for example.
When you choose the dropdown on the W-2 for Section 414(h), that amount is added back to your NYS tax return because it isn't considered an item that is excluded from income tax in New York. However, the Section 132 benefits aren't taxable in New York, so there is no add back.
There'd only be a subtraction if the benefits were included in federal taxable income. However, these amounts are generally already excluded from federal gross income, so there's no need to subtract this amount from your New York tax return.
