3399

DEFINITIONS

3399.1

Act means Title III-A of the Sustainable DC Omnibus Amendment Act of 2014, effective December 17, 2014 (D.C. Law 20-142; D.C. Official Code § 32-152).

Clean-air Transportation Fringe Benefit means the following benefits that are provided, in addition to compensation, by a covered employer to an employee:

1. (a) Transportation in a commuter highway vehicle, as that term is defined in Section 132(f)(5)(B) of the Internal Revenue Code (26 USC § 132(f)(5)(B)), if such transportation is in connection with travel between the employee's residence and place of employment;
2. (b) Any transit pass, as that term is defined in Section 132(f)(5)(A) of the Internal Revenue Code (26 USC § 132(f)(5)(A)); and
3. (c) Any qualified bicycle commuting reimbursement, as that term is defined in Section 132(f)(5)(F)(i) of the Internal Revenue Code (26 USC § 132(f)(5)(F)(i)).

Commuter highway vehicle has the meaning set forth in Section 132(f)(5)(B) of the Internal Revenue Code (26 USC § 132(f)(5)(B)).

Covered employee means a full-time or part-time employee of a covered employer:

1. (a) Who performs at least fifty percent (50%) of his or her working time in the District of Columbia; or
2. (b) Whose employment is based in the District of Columbia and the employee performs a substantial amount of his or her work in the District of Columbia and less than fifty percent (50%) in any other state.

Covered employer means an employer with twenty (20) or more covered employees.

DDOT means the District Department of Transportation.

Department means the Department of Employment Services.

Employee includes any individual employed by an employer, except that this term shall not include:

(a) Any individual who, without payment and without expectation of any gain, directly or indirectly, volunteers to engage in the activities of an educational, charitable, religious, or nonprofit organization;

(b) Any lay member elected or appointed to office within the discipline of any religious organization and engaged in religious functions;

(c) Any individual employed as a casual babysitter, in or about the residence of the employer; or

(d) An independent contractor.

Employer includes the District of Columbia government, any individual, partnership, general contractor, subcontractor, association, corporation, business trust, or any person or group of persons acting directly or indirectly in the interest of an employer in relation to an employee in the District of Columbia, but shall not include the United States Government.

Full-time employees include individuals who work thirty (30) hours or more per week, unless established otherwise by law.

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 his or her work.

Part-time employees include individuals who work less than thirty (30) hours per week, unless established otherwise by law.

Transit Pass has the meaning set forth in Section 132(f)(5)(A) of the Internal Revenue Code (26 USC § 132(f)(5)(A)).

Vanpool means a commuter highway vehicle.

SOURCE: Final Rulemaking published at 66 DCR 10529 (August 16, 2019); as amended by Final Rulemaking published at 69 DCR 001547 (February 25, 2022).