Code of the District of Columbia

§ 32–151. Definitions.

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 District Department of Transportation.

(2) "Employee" shall have the same meaning as provided in § 32-1002(2).

(3) "Employer" shall have the same meaning as provided in § 32-1002(3).

(3A) "Parking benefit" means personal motor vehicle parking, on or within 0.5 miles of the business premises and located in the District, offered to an employee, in addition to compensation, either directly by the employer or through an employer subsidy, for which the employee pays nothing or less than market value. The term "parking benefit" does not include parking that is offered to an employee who is required to use a personal motor vehicle in the regular performance of their work.

(3B) "Section 132" means section 132 of the Internal Revenue Code, approved July 18, 1984 (98 Stat. 877; 26 U.S.C. § 132).

(4) "Transit pass" shall have the same meaning as provided in Section 132(f)(5)(A) and shall include transit passes for travel by bus, streetcar, or train by the Washington Metropolitan Area Transit Authority, Maryland Area Regional Commuter, Virginia Railway Express, or the National Railroad Passenger Corporation (Amtrak).

(5) "Vanpool" means a "commuter highway vehicle" within the meaning of section 132(f)(5)(B) of the Internal Revenue Code [Section 132(f)(5)(B)].


(Dec. 17, 2014, D.C. Law 20-142, § 301, 61 DCR 8045; June 24, 2020, D.C. Law 23-113, § 2(a), 67 DCR 5069.)

Applicability

Section 7080 of D.C. Law 23-149 repealed section 3 of D.C. Law 23-113 removing the applicability provision impacting this section. Therefore, the amendment of this section by Law 23-113 has been implemented.

Applicability of D.C. Law 23-113: § 3 of D.C. Law 23-113 provided that the change made to this section by § 2(a) of D.C. Law 23-113 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Editor's Notes

Applicability of D.C. Law 20-142: Section 502(c) of D.C. Law 20-142 provided that § 301 of the act shall apply as of December 17, 2014.