qualified employee discount

(1) Qualified employee discount The term “qualified employee discount” means any employee discount with respect to qualified property or services to the extent such discount does not exceed— (A) in the case of property, the gross profit percentage of the price at which the property is being offered by the employer to customers, or (B) in the case of services, 20 percent of the price at which the services are being offered by the employer to customers.

Source

26 USC § 132(c)(1)


Scoping language

None identified. Default scope is assumed to be the entire title.
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