qualified parking
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 132 — for purposes of this section
The term “qualified parking” means parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work by transportation described in subparagraph (A), in a commuter highway vehicle, or by carpool. Such term shall not include any parking on or near property used by the employee for residential purposes.