commuter highway vehicle

(B)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).


26 USC § 132(f)(5)(B)

Scoping language

None: Default is title Scope
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