Bicycle Commuter Act of 2025 modifies tax code to reinstate and expand employer-provided fringe benefits for bicycle commuting.
The Bicycle Commuter Act of 2025 amends the Internal Revenue Code to reinstate and expand employer-provided fringe benefits for bicycle commuting. It modifies the exclusion for qualified bicycle commuting benefits, allowing employers to provide benefits such as the use, improvement, repair, or storage of bicycles and scooters for commuting purposes. The bill also defines terms such as "qualified commuting property" and "bikeshare," and sets a limitation on the exclusion for bicycle commuting benefits. The changes apply to taxable years beginning after December 31, 2024.
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