S 2023
Bicycle Commuter Act of 2025
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Bill overview
This bill, the Bicycle Commuter Act of 2025, aims to reinstate and expand tax benefits for employers who provide benefits to employees who bicycle to work. It allows employers to reimburse employees for bicycle-related expenses like purchase costs, repairs, and storage, as well as provide access to bicycles through programs like bikeshare. The bill also modifies the tax treatment of these benefits, limiting the deduction to 30% of the benefit amount and removing a restriction on reimbursement.
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119th CONGRESS — 1st Session
S. 2023
IN THE SENATE OF THE UNITED STATES
A BILL
To amend the Internal Revenue Code of 1986 to modify employer-provided fringe benefits for bicycle commuting.
This Act may be cited as the Bicycle Commuter Act of 2025
.
Section 132(f) of the Internal Revenue Code of 1986 is amended by striking paragraph (8).
Section 132(f)(5)(F) of such Code is amended to read as follows:
qualified bicycle commuting benefitmeans, with respect to any calendar year—
any employer reimbursement during the 15-month period beginning with the first day of such calendar year for reasonable expenses incurred by the employee during such calendar year for the purchase (including associated finance charges), lease, rental (including a bikeshare), improvement, repair, or storage of qualified commuting property, or
the direct or indirect provision by the employer to the employee during such calendar year of the use (including a bikeshare), improvement, repair, or storage of qualified commuting property,
if the employee regularly uses such qualified commuting property for travel between the employee’s residence, place of employment, a qualified parking facility, or a mass transit facility that connects the employee to their residence or place of employment.
The term qualified commuting property
means—
any bicycle (other than a bicycle equipped with any motor),
any electric bicycle,
any 2- or 3-wheel scooter (other than a scooter equipped with any motor), and
any 2- or 3-wheel scooter propelled by an electric motor if such motor does not provide assistance if the speed of such scooter exceeds 20 miler per hour (or if the speed of such scooter is not capable of exceeding 20 miles per hour) and the weight of such scooter does not exceed 100 pounds.
The term electric bicycle
means a bicycle which is—
does not provide such assistance if the bicycle is moving in excess of 20 miler per hour, or
if such motor only provides such assistance when the rider is pedaling, does not provide such assistance if the bicycle is moving in excess of 28 miles per hour, and
certified by the manufacturer, importer, or distributor of such bicycle to comply with the requirements under part 1512 of title 16, Code of Federal Regulations (or any successor regulations issued by the Consumer Product Safety Commission).
Section 132(f)(4) of such Code is amended by striking (other than a qualified bicycle commuting reimbursement)
.
Section 132(f)(1)(D) of such Code is amended by striking reimbursement
and inserting benefit
.
Section 274(l) of such Code is amended by striking paragraph (2).
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.