LegalFix
Sign In

§ 32–151. Definitions.

DC Code § 32–151 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

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.

(Dec. 17, 2014, D.C. Law 20-142, § 301, 61 DCR 8045.)

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.

No previous sections
Next Section
§ 32–152. Transportation benefit program.