Massachusetts General Laws
Chapter 63 - Taxation of Corporations
Section 31d - Definitions Applicable to Secs. 31d to 31f

Section 31D. As used in sections thirty-one D to thirty-one F, inclusive, the following words shall, unless the context requires otherwise, have the following meanings:—
''Commuting student'', a full-time student at a college, university or other postsecondary educational institution, who travels between his residence and an educational institution on a regular basis.
''Company shuttle van'', a highway vehicle which meets all of the following criteria:
(1) has a seating capacity of at least seven adults, including the driver;
(2) at least eighty per cent of the mileage of which reasonably can be expected to be for the purpose of transporting taxpayer's employees between their residence, or public transportation facilities that interface with such routes and their place of employment within the commonwealth, provided, however, that the number of employees transported on such trips is at least one half of the adult seating capacity of such vehicle, not including the driver.
''Employee'', either of the following:
(1) an individual who performs service for an employer for more than eight hours per week for remuneration, or
(2) any commuting student.
''Employer'', a taxpayer who is either of the following:
(1) a person for whom services are performed by employees, except government agencies, or
(2) a private educational institution which enrolls students at higher than the secondary level.
''Employer sponsored ride sharing incentive program'', a program undertaken by an employer either alone or in cooperation with other employers to encourage or provide fiscal or other incentives to employees to make the home to work commute trip by any mode other than the single occupant motor vehicle.
''Ride sharing'', travel by any mode other than the single occupant motor vehicle including, but not limited to, carpooling, vanpooling, public or private buspooling, subscription taxipooling, and public transit, either in highway traffic or on ways or lanes designated for the exclusive use of carpools, vanpools, public or private buspools, subscription taxipools and public transit.
''Third-party vanpool'', a vanpool that is not administered and operated by an employer or his employees, but is administered and operated by an outside organization, including a government agency, which makes vehicles and other equipment and services available for use by employers and their employees.
''Vanpool'', seven or more persons commuting on a daily basis to and from work by means of a vehicle with a seating arrangement designed to carry seven to fifteen adults, including the driver.

Structure Massachusetts General Laws