(1) Agency. The office or agency designated by the Mayor for administration and enforcement of this Chapter.
(2) Commuter Highway Vehicle. As defined at 26 U.S.C. § 132(f)(5)(B), as it may be amended from time to time.
(3) Covered Employee. Any person who performed an average of at least thirty (30) hours of work per week, for compensation, within the geographic boundaries of Philadelphia for the same employer within the previous twelve (12) months.
(4) Covered Employer. An individual, co-partnership, association, corporation, or any other entity, who or that employs fifty (50) or more Covered Employees, for compensation; but excluding government employers.
(5) Fare Instrument. Any pass, token, fare card, or similar item entitling a person to transportation on public transit.
(6) Mass Transit Expense. Expense incurred for:
(a) a Fare Instrument; or
(b) transportation in a Commuter Highway Vehicle, if such transportation is in connection with travel between an employee's residence and workplace.
(7) Qualified Bicycle Expense. Reasonable expenses incurred by a Covered Employee who regularly uses a bicycle for commuting to and from work, including the purchase, maintenance, repair and storage expenses related to bicycle commuting, as allowed under the Internal Revenue Code, 26 U.S.C. § 132(f)(1)(D) and (f)(5)(F).
(1) Every Covered Employer shall make available to all of its Covered Employees at least one (1) of the following employee commuter transit benefit programs:
(a) Election of a pre-tax, payroll deduction for Mass Transit Expense or Qualified Bicycle Expenses, consistent with the Internal Revenue Code at benefit levels at least equal to the maximum amount that may be deducted for such programs pursuant to the Internal Revenue Code, as amended from time to time; or
(b) An employer-paid benefit whereby the Covered Employer supplies a Fare Instrument for a Covered Employee's Mass Transit Expense, at benefit levels at least equal to the maximum amount that may be deducted for such programs pursuant to § 132(f)(2) of the Internal Revenue Code, as amended from time to time; or
(c) Any combination of programs described at Section 9-6002(1)(a) and (1)(b).
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