,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #aejg  ,,in ,,the ,,house ,,of  
,,representatives  ,march #e1 #bjai,mr4 
,blumenauer 7for himself1 ,mr4          
,buchanan1 and ,ms4 ,pressley7          
introduced the following bill2 which was
 referred to the ,committee on ,ways and
 ,means  ,a ,,bill  ,to amend the       
,internal ,revenue ,code of #aihf to    
modify employer-provided fringe benefits
 for bicycle commuting4  #a4 ,short     
title ,this ,act may be cited as the    
,bicycle ,commuter ,act of #bjai4  #b4  
,modification of employer-provided      
fringe benefits for bicycle commuting   
7a7 ,repeal of suspension of exclusion  
for qualified bicycle commuting         
reimbursement ,section #acb7;f7 of the  
,internal ,revenue ,code of #aihf is    
amended by striking paragraph 7#h74  7b7
 ,commuting fringe includes bikeshare   
7#a7 ,in general ,clause 7i7 of section 
#acb7;f77#e77;,f7 of such ,code is      
amended by striking a bicycle and all   
that follows and inserting bikeshare1 a 

bicycle1 and bicycle improvements1      
repair1 and storage1 if the employee    
regularly uses such bikeshare or bicycle
 for travel between the employee's      
residence and place of employment or    
mass transit facility that connects an  
employee to their place of employment44 
7#b7 ,bikeshare ,section                
#acb7;f77#e77;,f7 of such ,code is      
amended by adding at the end the        
following3  7iv7 ,bikeshare ,the term   
bikeshare means a bicycle rental        
operation at which bicycles are made    
available to customers to pick up and   
drop off for point-to-point use within a
 defined geographic area4  4  7c7       
,low-,speed electric bicycles ,section  
#acb7;f77#e77;,f7 of such ,code1 as     
amended by subsection 7b77#b71 is       
amended by adding at the end the        
following3  7v7 ,low-speed electric     
bicycles ,the term bicycle includes a   
two- or three-wheeled vehicle with fully
 operable pedals and an electric motor  
of less than #gej watts 7#a h4p471 whose

 maximum speed on a paved level surface1
 when powered solely by such a motor    
while ridden by an operator who weighs  
#agj pounds1 is less than #bj mph4  4   
7d7 ,modification relating to bicycle   
commuting month ,clause 7iii7 of section
 #acb7;f77#e77;,f7 of such ,code is     
amended to read as follows3  7iii7      
,qualified bicycle commuting month ,the 
term qualified bicycle commuting month  
means1 with respect to any employee1 any
 month during which such employee       
regularly uses a bicycle for a portion  
of the travel between the employee's    
residence and place of employment4  4   
7e7 ,limitation on exclusion  7#a7 ,in  
general ,subparagraph 7,c7 of section   
#acb7;f77#b7 of such ,code is amended by
 striking applicable annual limitation  
and inserting applicable monthly        
limitation4  7#b7 ,applicable monthly   
limitation defined ,clause 7ii7 of      
section #acb7;f77#e77;,f7 of such ,code 
is amended to read as follows3  7ii7    
,applicable monthly limitation ,the term

 applicable monthly limitation1 with    
respect to any employee for any month1  
means an amount equal to #bj percent of 
the dollar amount in effect for the     
month under paragraph 7#b77;,b74  4     
7#c7 ,aggregate limitation ,subparagraph
 7,b7 of section #acb7;f77#b7 of such   
,code is amended by inserting and the   
applicable monthly limitation in the    
case of any qualified bicycle commuting 
benefit4  7f7 ,no constructive receipt  
,paragraph 7#d7 of section #acb7;f7 of  
such ,code is amended by striking 7other
 than a qualified bicycle commuting     
reimbursement74  7g7 ,conforming        
amendments ,paragraphs 7#a77;,d71       
7#b77;,c71 and 7#e77;,f7 of section     
#acb7;f7 of such ,code are each amended 
by striking reimbursement each place it 
appears and inserting benefit4  7h7     
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjah4