District of Columbia Statutes

§ 32-151 — Definitions.

District of Columbia·Title 32 Labor.·Ch. 1B Reducing Single Occupancy Vehicle Use by Encouraging Transit Benefits.

For the purposes of this chapter , the term:

(1)"Clean-air Transportation Fringe Benefit" means the following benefits that are provided in addition to compensation:
(A)Transportation in a commuter highway vehicle, as that term is defined in Section 132(f)(5)(B), if such transportation is in connection with travel between the employee's residence and place of employment;
(B)Any transit pass, as that term is defined in Section 132(f)(5)(A); and
(C)Any qualified bicycle commuting reimbursement, as that term is defined in Section 132(f)(5)(F)(i). (1A) "Covered employer" means an employer with 20 or more employees; provided, that the Mayor may issue rules pursuant to § 32-153 to expand the definition to include employers with fewer than 20 employees. (1B) "Department" means the

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Related

§ 132
26 U.S.C. § 132

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