Bicycle Commuter Act of 2023
This bill reinstates and expands the tax exclusion for employer-provided fringe benefits for bicycle commuting. It allows employees a bicycle commuting benefit equal to 30% of parking fringe benefits.
The bill repeals the suspension period (2018-2025) applicable to such tax exclusion and revises definitions applicable to bicycle commuting benefits to make electric bicycles and certain scooters eligible for the tax exclusion.
[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3473 Introduced in House (IH)]
<DOC>
118th CONGRESS
1st Session
H. R. 3473
To amend the Internal Revenue Code of 1986 to modify employer-provided
fringe benefits for bicycle commuting.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
May 18, 2023
Mr. Blumenauer (for himself, Mr. Beyer, Mr. Boyle of Pennsylvania, Ms.
Chu, Mr. Doggett, Mr. Evans, Mr. Gomez, Ms. Moore of Wisconsin, Mr.
Pascrell, Ms. Sanchez, Ms. Sewell, Mr. Thompson of California, and Mr.
Schneider) 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 modify employer-provided
fringe benefits for bicycle commuting.
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 ``Bicycle Commuter Act of 2023''.
SEC. 2. REINSTATEMENT AND EXPANSION OF EMPLOYER-PROVIDED FRINGE
BENEFITS FOR BICYCLE COMMUTING.
(a) Repeal of Suspension of Exclusion for Qualified Bicycle
Commuting Benefits.--Section 132(f) of the Internal Revenue Code of
1986 is amended by striking paragraph (8).
(b) Expansion of Bicycle Commuting Benefits.--Section 132(f)(5)(F)
of such Code is amended to read as follows:
``(F) Definitions related to bicycle commuting
benefits.--
``(i) Qualified bicycle commuting
benefit.--The term `qualified bicycle commuting
benefit' means, with respect to any calendar
year--
``(I) 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
``(II) 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.
``(ii) Qualified commuting property.--The
term `qualified commuting property' means--
``(I) any bicycle (other than a
bicycle equipped with any motor),
``(II) any electric bicycle,
``(III) any 2- or 3-wheel scooter
(other than a scooter equipped with any
motor), and
``(IV) 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.
``(iii) Electric bicycle.--The term
`electric bicycle' means a bicycle which is
equipped with fully operable pedals, a saddle
or seat for the rider, and an electric motor
which is less than 750 watts, designed to
provide assistance in propelling the bicycle,
and--
``(I) does not provide such
assistance if the bicycle is moving in
excess of 20 miler per hour, or
``(II) 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.
``(iv) Bikeshare.--The term `bikeshare'
means a rental operation at which qualified
commuting property is made available to
customers to pick up and drop off for point-to-
point use within a defined geographic area.''.
(c) Limitation on Exclusion.--Section 132(f)(2)(C) of such Code is
amended to read as follows:
``(C) 30 percent of the dollar amount in effect
under subparagraph (B) per month in the case of any
qualified bicycle commuting benefit.''.
(d) No Constructive Receipt.--Section 132(f)(4) of such Code is
amended by striking ``(other than a qualified bicycle commuting
reimbursement)''.
(e) Conforming Amendments.--
(1) Section 132(f)(1)(D) of such Code is amended by
striking ``reimbursement'' and inserting ``benefit''.
(2) Section 274(l) of such Code is amended by striking
paragraph (2).
(f) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2022.
<all>
Introduced in House
Introduced in House
Sponsor introductory remarks on measure. (CR E466)
Referred to the House Committee on Ways and Means.
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