qualified local bus
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6427 — in this section
For purposes of this paragraph, the term “qualified local bus” means any local bus—
(i) which has a seating capacity of at least 20 adults (not including the driver), and
(ii) which is under contract (or is receiving more than a nominal subsidy) from any State or local government (as defined in section 4221(d)) to furnish such transportation.