### Question
Can you define what vehicle fringe benefit means?


### Answer
**Vehicle fringe benefit** is defined as the following 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**

