District of Columbia Employer Transit Benefit Ordinance

Official Language

"TITLE III. EQUITY AND DIVERSITY.

SUBTITLE A. REDUCING SINGLE OCCUPANCY VEHICLE USE BY ENCOURAGING TRANSIT BENEFITS.

Sec. 301. Definitions.

For the purpose of this subtitle, the term:

  1. "Covered employer" means an employer with 20 or more employees; provided that the Mayor may issue rules pursuant to section 303 to expand the definition to include employers with fewer than 20 employees.
  2. "Employee" shall have the same meaning as provided in section 3(2) of the Minimum Wage Act Revision Act of 1992, effective March 25, 1993 (D.C. Law 9-248; D.C. Official Code 32-1002(2)).
  3. "Employer" shall have the same meaning as provided in section 3(3) of the Minimum Wage Act Revision Act of 1992, effective March 25, 1993 (D.C. Law 9-248; D.C. Official Code 32-1002(3)).
  4. "Transit Pass" shall have the same meaning as provided in section 132(f)(5)(A) of the Internal Revenue Code, approved July 18, 1984 (98 Stat. 877; 26 U.S.C. & 132(f)(5)(A)) ("Internal Revenue Code"), and shall include transit passes for travel by bus, streetcar, or train by the Washington Metropolitan Transit Authority, Maryland Area Regional Commuter, Virginia Railway Express or the National Railroad Passenger Corporation (Amtrak).
  5. "Vanpool" means a "commuter highway vehicle" within the meaning of section 132(f)(5)(B) of the Internal Revenue Code.

Sec. 302. Transportation benefit program.

  1. By January 1, 2016, a covered employer shall provide at least one of the following benefit programs to its employees:
    1. A pre-tax election transportation fringe benefits program that provides comuter highway vehicle, transit or bicycling benefits consistent with section 132 (f)(1)(A), (B) and (D) of the Internal Revenue Code at benefit levels at least equal to the maximum amount that may be deducted for those programs from an employee's gross income pursuant to section 132(f)(2) of the Internal Revenue Code;
    2. An employer-paid benefit program whereby the employer supplies, at the election of the employee, a transit pass for the public transit system requested by each covered employee or reimbursement of vanpool or bicycling costs in amount at least equal to the purchase price of a transit pass for an equivalent trip on a public transit system; or
    3. Employer-provided transportation at no cost to the covered employee in a vanpool or bus operated by or for the employer.

Businesses (including nonprofits) with addresses in the District of Columbia with 20 or more employees are required to comply by January 1, 2016.

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