§ 32–151. Definitions.
For the purposes of this chapter, the term:
(1) "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.
(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).
(4) "Transit pass" shall have the same meaning as provided in section 132(f)(5)(A) of the Internal Revenue Code, approved July 18, 1984 (98 Stat. 877; 26 U.S.C. § 132(f)(5)(A)) ("Internal Revenue Code"), 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.
§ 32–152. Transportation benefit program.
(a) By January 1, 2016, a covered employer shall provide at least one of the following transportation benefit programs to its employees:
(1) A pre-tax election transportation fringe benefits program that provides commuter highway vehicle, transit, or bicycling benefits consistent with section 132(f)(1)(A),(B), and (D) of the Internal Revenue Code at benefit levels at least equal to the maximum amount that may be deducted for those programs from an employee's gross income pursuant to section 132(f)(2) of the Internal Revenue Code;
(2) An employer-paid benefit program whereby the employer supplies, at the election of the employee, a transit pass for the public transit system requested by each covered employee or reimbursement of vanpool or bicycling costs in amount at least equal to the purchase price of a transit pass for an equivalent trip on a public transit system; or
(3) Employer-provided transportation at no cost to the covered employee in a vanpool or bus operated by or for the employer.
(b) A covered employer who fails to offer at least one transportation benefit program as required by this section shall be subject to civil fines and penalties pursuant to Chapter 18 of Title 2 ("Civil Infractions Act"). Enforcement and adjudication of an infraction shall be pursuant to the Civil Infractions Act.
For temporary (90 days) amendment of D.C. Law 20-142, § 502(d), see § 7 of the Fiscal Year 2016 Budget Support Clarification Emergency Amendment Act of 2016 (D.C. Act 21-292, Jan. 27, 2016, 63 DCR 1211).
For temporary (90 days) amendment of D.C. Law 20-142, § 502(d), see § 7 of the Fiscal Year 2016 Budget Support Clarification Emergency Amendment Act of 2015 (D.C. Act 21-164, Oct. 16, 2015, 62 DCR 13734).
For temporary (225 days) amendment of D.C. Law 20-142, § 502(d), see § 9 of the Fiscal Year 2016 Budget Support Clarification Temporary Amendment Act of 2015 (D.C. Law 21-76, Feb. 27, 2016, 63 DCR 264).
The amendment of D.C. Law 20-142, § 502(d), by D.C. Act 21-164, § 7, by D.C. Act 21-292, § 7, and by temporary D.C. Law 21-76, § 9, made subsection (b) of this section applicable as of October 1, 2015, thus removing the applicability delay.
Applicability of D.C. Law 20-142: Section 502(d) of D.C. Law 20-142 provided that § 302(b) of the act shall upon the inclusion of its fiscal effect in an approved budget and financial plan, as certified by the Chief Financial Officer to the Budget Director of the Council in a certification published by the Council in the District of Columbia Register.
§ 32–153. Rules.
The Mayor, pursuant to subchapter I of Chapter 5 of Title 2, may issue rules to implement the provisions of this chapter. As of January 1, 2017, the Mayor may expand through rulemaking the definition of "covered employer" in § 32-151(1) to include employers with fewer than 20 employees.