IRC132 benefits are not included in the dropdown for box 14 because they are treated the same for federal and NY tax purposes.
As you mentioned, these benefits are pre-tax benefits under both federal and NY tax law. There's no need to make an adjustment on the state return for that amount because it should already not be included in taxable wages in box 1 of the W-2. The state-specific options in the box 14 dropdown are generally related to items that are treated differently between the IRS and state tax laws. You should be able to use the "Other" option from the dropdown for this item.
@disgruntled2
