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To amend the Internal Revenue Code of 1986 to modify employer-provided fringe benefits for bicycle commuting.
Summary
This bill would reinstate and expand employer-provided tax-free benefits for employees who commute by bicycle or similar means. The bill extends the definition of qualified commuting property to include regular bicycles, electric bicycles, and electric scooters, in addition to covering expenses for purchase, lease, rental, improvement, repair, and storage. Employers may reimburse employees up to a specified monthly amount (30 percent of the transit/parking benefit limit) for these commuting expenses, or provide the equipment and services directly. The expansion would apply to taxable years beginning after December 31, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Sen. Welch, Peter [D-VT] (D-VT)
1 cosponsor
- Sen. Padilla, Alex [D-CA] (D-CA)
Money behind the sponsor
Top reported contributors to Peter Welch’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $8,600
- THE OLD MOUNTAIN COMPANY, INC. $3,300
- WEST FRONT STRATEGIES $2,500
- UCAR $2,300
- MINILEC SERVICE $2,000
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Peter Welch → · Outside spending →
Actions (2)
- Jun 11, 2025 Read twice and referred to the Committee on Finance. · senate
- Jun 11, 2025 Introduced in Senate
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE SENATE OF THE UNITED STATES
June 11, 2025
Mr. Welch (for himself and Mr. Padilla) introduced the following bill; which was read twice and referred to the Committee on Finance
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 2025”.
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—
“(I) equipped with— “(aa) fully operable pedals, “(bb) a saddle or seat for the rider, and
“(cc) an electric motor which is less than 750 watts, designed to provide assistance in propelling the bicycle, and—
“(AA) does not provide such assistance if the bicycle is moving in excess of 20 miler per hour, or
“(BB) 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
“(II) 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).
“(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, 2024. <all>
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