### Question
What is the definition of vehicle fringe benefit?


### Answer
The definition of **vehicle fringe benefit** is as follows in *26 U.S.C. § 3402*:

> any fringe benefit—


(A) which constitutes wages (as defined in section 3401), and


(B) which consists of providing a highway motor vehicle for the use of the employee

#### Citation:
  - *26 U.S.C. § 3402*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

