Per the spacing section of the jQuery style guide:

• Lines should be no longer than 80 characters, and must not exceed 100 (counting tabs as 4 spaces). There are 2 exceptions, both allowing the line to exceed 100 characters:
  • If the line contains a comment with a long URL.
  • If the line contains a regex literal. This prevents having to use the regex constructor which requires otherwise unnecessary string escaping.

Both of the exceptions above are represented by the new options I have added to the rule configuration for ESLint's max-len rule.