school bus
(7) Qualified bus (A) In general The term “qualified bus” means— (i) an intercity or local bus, and (ii) a school bus. (B) Intercity or local bus The term “intercity or local bus” means any automobile bus which is used predominantly in furnishing (for compensation) passenger land transportation available to the general public if— (i) such transportation is scheduled and along regular routes, or (ii) the seating capacity of such bus is at least 20 adults (not including the driver). (C) School bus The term “school bus” means any automobile bus substantially all the use of which is in transporting students and employees of schools. For purposes of the preceding sentence, the term “school” means an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are carried on.