Bill > S2023

This bill, known as the "Bicycle Commuter Act of 2025," aims to modify and expand tax benefits for employer-provided bicycle commuting benefits under the Internal Revenue Code. The bill reinstates and broadens the tax exclusion for qualified bicycle commuting benefits, allowing employers to provide tax-free reimbursements or direct support for employees' bicycle-related expenses. The expanded benefits now cover a wider range of transportation options, including traditional bicycles, electric bicycles, and certain types of electric and non-motorized scooters. Employees can receive benefits for purchasing, leasing, renting, improving, repairing, or storing these vehicles, with a monthly exclusion limit of 30% of the standard transportation fringe benefit amount. The bill defines specific criteria for eligible vehicles, such as electric bicycles needing fully operable pedals, a seat, and a motor under 750 watts with speed limitations. The provisions would take effect for taxable years beginning after December 31, 2024, encouraging employers to support environmentally friendly and healthy commuting alternatives by offering tax-advantaged benefits to employees who bike or use similar non-motorized or low-powered electric transportation.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-bill/2023/all-info