(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).