Bicycle Commuter Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 3936 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 3936 To amend the Internal Revenue Code of 1986 to modify employer-provided fringe benefits for bicycle commuting. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES June 11, 2025 Mr. Thompson of California 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 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