### Question
How is the "commuter highway vehicle" defined?


### Answer
The term **commuter highway vehicle** is defined in *26 U.S.C. § 132* as follows -

> 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)

#### Citation:
  - *26 U.S.C. § 132*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

