Bike to Work Act of 2014

Bike to Work Act of 2014 - Amends the Internal Revenue Code to include a bicycle sharing system as a mass transit facility for purposes of the tax exclusion of employer-paid commuting expenses. Defines "bicycle sharing system" as a public transportation system: (1) consisting of a network of stations at which bicycles are made available to customers for commuting and short-term, point-to-point use within the network's service area; and (2) that is operated or authorized by a government agency or public-private partnership.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5276 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5276

  To amend the Internal Revenue Code of 1986 to treat bicycle sharing 
   systems as mass transit facilities for purposes of the qualified 
                         transportation fringe.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 30, 2014

  Mr. Crowley (for himself and Mr. Paulsen) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to treat bicycle sharing 
   systems as mass transit facilities for purposes of the qualified 
                         transportation fringe.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Bike to Work Act of 2014''.

SEC. 2. BICYCLE SHARING SYSTEMS TREATED AS MASS TRANSIT FACILITIES.

    (a) In General.--Section 132(f)(5) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(G) Bicycle sharing systems treated as mass 
                transit facilities.--
                            ``(i) In general.--A bicycle sharing system 
                        shall be treated as a mass transit facility for 
                        purposes of subparagraph (A)(i).
                            ``(ii) Bicycle sharing system.--The term 
                        `bicycle sharing system' means a public 
                        transportation system--
                                    ``(I) consisting of a network of 
                                stations at which bicycles are made 
                                available to customers for commuting 
                                and short-term, point-to-point use 
                                within the network's service area; and
                                    ``(II) that is operated or 
                                authorized by a government agency or 
                                public-private partnership.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to months beginning after the date of the enactment of this Act.
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