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3 <br />I hlVhly compensated employees, and <br />2 "(2) the plan provides that such benefit iS provided <br />a in addition to (and not in lieu of) any compensation <br />4 otherwise payable to the employee. <br />S "(e) DEFINITIONS.--For purposes of this section'- <br />6 "(l) TRANSIT PASS.--The term 'transit pass' means <br />7 any pass, token, farecard,~or simAlar/tenentitling a <br />· person to transportation on mass transit facilities, <br />9 "(2) COMMUTER HIGHWAY VEHICLE,--The term 'commuter <br />10 highway vehicle' means any highway vehicle'- <br />IX "(A) the seating capacity oE which As at leasty8'7 <br />13 adults (not Including the driver, end <br />13 "(S) at least 80 percent oJ the mileage use <br />14 which can reasonably be expected to be'- <br />IS "(i) for purposes of transporting employees <br />16 between their residences and their place <br />17 employment, <br />18 "(ii) On t~lps during which the number o~ <br />1~ employees transported for such purposes is at <br />20 least 1/3 of the adult seating capacity of such <br />21 vehicle (not including the driver). <br />33 "(3) TRANSPORTATION PROVIDED IY <br />23 EMPLOYER.--Transportation referred to in subsection <br />24 (b)(Z) shall be considered to be provided by an employer <br />25 iZ such transportation is furnished in a commuter highway <br /> <br /> <br />