I don't have that information in front of me. I think it's situations that involve car dealerships in particular, where cars are provided to employees and the person providing the car is not the employer and is technically not related to the employer. As a result of a technical deficiency in the rule, that means the amount doesn't get picked up in the employee's income, even though they are clearly getting a car in the course of their employment.
On May 25th, 2023. See this statement in context.