Definitions
For purposes of this subsection—
(A) Transit pass
(A)Transit pass#
The term “transit pass” means any pass, token, farecard, voucher, or similar item entitling a person to transportation (or transportation at a reduced price) if such transportation is—
(i) on mass transit facilities (whether or not publicly owned), or
(ii) provided by any person in the business of transporting persons for compensation or hire if such transportation is provided in a vehicle meeting the requirements of subparagraph (B)(i).
(A)(i)#
on mass transit facilities (whether or not publicly owned), or
(A)(ii)#
provided by any person in the business of transporting persons for compensation or hire if such transportation is provided in a vehicle meeting the requirements of subparagraph (B)(i).
(B)Commuter highway vehicle#
The term “commuter highway vehicle” means any highway vehicle—
(i) the seating capacity of which is at least 6 adults (not including the driver), and
(ii) at least 80 percent of the mileage use of which can reasonably be expected to be— (I) for purposes of transporting employees in connection with travel between their residences and their place of employment, and (II) on trips during which the number of employees transported for such purposes is at least ½ of the adult seating capacity of such vehicle (not including the driver).
(B)(i)#
the seating capacity of which is at least 6 adults (not including the driver), and
(B)(ii)#
at least 80 percent of the mileage use of which can reasonably be expected to be—
(I) for purposes of transporting employees in connection with travel between their residences and their place of employment, and
(II) on trips during which the number of employees transported for such purposes is at least ½ of the adult seating capacity of such vehicle (not including the driver).
(B)(ii)(I)#
(C)Qualified parking#
The term “qualified parking” means parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work by transportation described in subparagraph (A), in a commuter highway vehicle, or by carpool. Such term shall not include any parking on or near property used by the employee for residential purposes.
(D)Transportation provided by employer#
Transportation referred to in paragraph (1)(A) shall be considered to be provided by an employer if such transportation is furnished in a commuter highway vehicle operated by or for the employer.
(E)Employee#
For purposes of this subsection, the term “employee” does not include an individual who is an employee within the meaning of section 401(c)(1).