,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #aejg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,m>* #e1 #bjai,mr4    
,blum5au] 7= himself1 ,mr4 ,bu*anan1 &  
,ms4 ,pressley7 introduc$ ! foll[+ bill2
 :i* 0 ref]r$ to ! ,committee on ,ways &
 ,means  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to modify         
employ]-provid$ fr+e b5efits = bicycle  
commut+4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,bicycle ,commut] ,act (    
#bjai4  #b4 ,modification (             
employ]-provid$ fr+e b5efits = bicycle  
commut+  7a7 ,repeal ( susp5sion (      
exclusion = qualifi$ bicycle commut+    
reimbursem5t ,section #acb7;f7 ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ p>agraph 7#h74  7b7 ,commut+   
fr+e includes bike%>e  7#a7 ,9 g5]al    
,clause 7i7 ( section #acb7;f77#e77;,f7 
( su* ,code is am5d$ by /rik+ a bicycle 
& all t foll[s & ins]t+ bike%>e1 a      
bicycle1 & bicycle improvem5ts1 repair1 
& /orage1 if ! employee regul>ly uses   
su* bike%>e or bicycle = travel betwe5 !

 employee's resid5ce & place ( employm5t
 or mass transit facility t connects an 
employee to _! place ( employm5t44  7#b7
 ,bike%>e ,section #acb7;f77#e77;,f7 (  
su* ,code is am5d$ by add+ at ! end !   
foll[+3  7iv7 ,bike%>e ,! t]m bike%>e   
means a bicycle r5tal op]ation at :i*   
bicycles are made available to cu/om]s  
to pick up & drop (f = po9t-to-po9t use 
)9 a def9$ geographic area4  4  7c7     
,l[-,spe$ electric bicycles ,section    
#acb7;f77#e77;,f7 ( su* ,code1 z am5d$  
by subsection 7b77#b71 is am5d$ by add+ 
at ! end ! foll[+3  7v7 ,l[-spe$        
electric bicycles ,! t]m bicycle        
includes a two- or ?ree-:eel$ vehicle ) 
fully op]able p$als & an electric motor 
( less ?an #gej watts 7#a h4p471 ^:     
maximum spe$ on a pav$ level surface1 :5
 p[]$ solely by su* a motor :ile ridd5  
by an op]ator :o weighs #agj p\nds1 is  
less ?an #bj mph4  4  7d7 ,modification 
relat+ to bicycle commut+ mon? ,clause  
7iii7 ( section #acb7;f77#e77;,f7 ( su* 
,code is am5d$ to read z foll[s3  7iii7 

,qualifi$ bicycle commut+ mon? ,! t]m   
qualifi$ bicycle commut+ mon? means1 )  
respect to any employee1 any mon? dur+  
:i* su* employee regul>ly uses a bicycle
 = a portion ( ! travel betwe5 !        
employee's resid5ce & place ( employm5t4
  4  7e7 ,limitation on exclusion  7#a7 
,9 g5]al ,subp>agraph 7,c7 ( section    
#acb7;f77#b7 ( su* ,code is am5d$ by    
/rik+ applicable annual limitation &    
ins]t+ applicable mon?ly limitation4    
7#b7 ,applicable mon?ly limitation def9$
 ,clause 7ii7 ( section                 
#acb7;f77#e77;,f7 ( su* ,code is am5d$  
to read z foll[s3  7ii7 ,applicable     
mon?ly limitation ,! t]m applicable     
mon?ly limitation1 ) respect to any     
employee = any mon?1 means an am\nt     
equal to #bj p]c5t ( ! doll> am\nt 9    
effect = ! mon? "u p>agraph 7#b77;,b74  
4  7#c7 ,aggregate limitation           
,subp>agraph 7,b7 ( section #acb7;f77#b7
 ( su* ,code is am5d$ by ins]t+ & !     
applicable mon?ly limitation 9 ! case ( 
any qualifi$ bicycle commut+ b5efit4    

7f7 ,no con/ructive receipt ,p>agraph   
7#d7 ( section #acb7;f7 ( su* ,code is  
am5d$ by /rik+ 7o!r ?an a qualifi$      
bicycle commut+ reimbursem5t74  7g7     
,con=m+ am5dm5ts ,p>agraphs 7#a77;,d71  
7#b77;,c71 & 7#e77;,f7 ( section        
#acb7;f7 ( su* ,code are ea* am5d$ by   
/rik+ reimbursem5t ea* place x appe>s & 
ins]t+ b5efit4  7h7 ,effective date ,!  
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjah4