,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #cdgc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,may #ah1 #bjbc,mr4   
,blum5au] 7= himself1 ,mr4 ,bey]1 ,mr4  
,boyle ( ,p5nsylvania1 ,ms4 ,*u1 ,mr4   
,doggett1 ,mr4 ,evans1 ,mr4 ,gomez1 ,ms4
 ,moore ( ,wiscons91 ,mr4 ,pascrell1    
,ms4 ,sn*ez1 ,ms4 ,sewell1 ,mr4 ,?ompson
 ( ,cali=nia1 & ,mr4 ,s*neid]7 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 ( #bjbc4  #b4 ,re9/atem5t
 & expansion ( employ]-provid$ fr+e     
b5efits = bicycle commut+  7a7 ,repeal (
 susp5sion ( exclusion = qualifi$       
bicycle commut+ b5efits ,section        
#acb7;f7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by /rik+ p>agraph 7#h74  
7b7 ,expansion ( bicycle commut+ b5efits
 ,section #acb7;f77#e77;,f7 ( su* ,code 
is am5d$ to read z foll[s3  7,f7        

,def9itions relat$ to bicycle commut+   
b5efits  7i7 ,qualifi$ bicycle commut+  
b5efit ,! t]m qualifi$ bicycle commut+  
b5efit means1 ) respect to any cal5d>   
ye>-- 7,i7 any employ] reimbursem5t dur+
 ! #ae-mon? p]iod beg9n+ ) ! fir/ day ( 
su* cal5d> ye> = reasonable exp5ses     
incurr$ by ! employee dur+ su* cal5d>   
ye> = ! pur*ase 7includ+ associat$      
f9ance *>ges71 lease1 r5tal 7includ+ a  
bike%>e71 improvem5t1 repair1 or /orage 
( qualifi$ commut+ prop]ty1 or  7,,ii7 !
 direct or indirect provision by !      
employ] to ! employee dur+ su* cal5d>   
ye> ( ! use 7includ+ a bike%>e71        
improvem5t1 repair1 or /orage ( qualifi$
 commut+ prop]ty1  if ! employee        
regul>ly uses su* qualifi$ commut+      
prop]ty = travel betwe5 ! employee's    
resid5ce1 place ( employm5t1 a qualifi$ 
p>k+ facility1 or a mass transit        
facility t connects ! employee to _!    
resid5ce or place ( employm5t4  7ii7    
,qualifi$ commut+ prop]ty ,! t]m        
qualifi$ commut+ prop]ty means-- 7,i7   

any bicycle 7o!r ?an a bicycle equipp$ )
 any motor71  7,,ii7 any electric       
bicycle1  7,,iii7 any #b- or #c-:eel    
scoot] 7o!r ?an a scoot] equipp$ ) any  
motor71 &  7,,iv7 any #b- or #c-:eel    
scoot] propell$ by an electric motor if 
su* motor does n provide assi/ance if ! 
spe$ ( su* scoot] exce$s #bj mil] p] h\r
 7or if ! spe$ ( su* scoot] is n capable
 ( exce$+ #bj miles p] h\r7 & ! weight (
 su* scoot] does n exce$ #ajj p\nds4    
7iii7 ,electric bicycle ,! t]m electric 
bicycle means a bicycle :i* is equipp$ )
 fully op]able p$als1 a saddle or seat =
 ! rid]1 & an electric motor :i* is less
 ?an #gej watts1 design$ to provide     
assi/ance 9 propell+ ! bicycle1 &-- 7,i7
 does n provide su* assi/ance if !      
bicycle is mov+ 9 excess ( #bj mil] p]  
h\r1 or  7,,ii7 if su* motor only       
provides su* assi/ance :5 ! rid] is     
p$al+1 does n provide su* assi/ance if !
 bicycle is mov+ 9 excess ( #bh miles p]
 h\r4  7iv7 ,bike%>e ,! t]m bike%>e     
means a r5tal op]ation at :i* qualifi$  

commut+ prop]ty is made available to    
cu/om]s to pick up & drop (f =          
po9t-to-po9t use )9 a def9$ geographic  
area4  4  7c7 ,limitation on exclusion  
,section #acb7;f77#b77;,c7 ( su* ,code  
is am5d$ to read z foll[s3  7,c7 #cj    
p]c5t ( ! doll> am\nt 9 effect "u       
subp>agraph 7,b7 p] mon? 9 ! case ( any 
qualifi$ bicycle commut+ b5efit4  4  7d7
 ,no con/ructive receipt ,section       
#acb7;f77#d7 ( su* ,code is am5d$ by    
/rik+ 7o!r ?an a qualifi$ bicycle       
commut+ reimbursem5t74  7e7 ,con=m+     
am5dm5ts  7#a7 ,section                 
#acb7;f77#a77;,d7 ( su* ,code is am5d$  
by /rik+ reimbursem5t & ins]t+ b5efit4  
7#b7 ,section #bgd7l7 ( su* ,code is    
am5d$ by /rik+ p>agraph 7#b74  7f7      
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbb4