Bicycle Commuter Act of 2025 modifies employer-provided fringe benefits for bicycle commuting.
The Bicycle Commuter Act of 2025 amends the Internal Revenue Code to modify employer-provided fringe benefits for bicycle commuting. It repeals the suspension of exclusion for qualified bicycle commuting benefits and expands the definition of bicycle commuting benefits. The act defines qualified commuting property as bicycles, electric bicycles, and 2- or 3-wheel scooters. It also includes employer reimbursements for expenses related to the purchase, lease, rental, improvement, repair, or storage of these items. The amendments apply to taxable years beginning after December 31, 2024.
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