,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #cicf  ,,in ,,the ,,house ,,of  
,,representatives  ,june #aa1 #bjbe,mr4 
,thompson of ,california 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 #bjbe4  #b4           
,reinstatement and expansion of         
employer-provided fringe benefits for   
bicycle commuting  7a7 ,repeal of       
suspension of exclusion for qualified   
bicycle commuting benefits ,section     
#acb7;f7 of the ,internal ,revenue ,code
 of #aihf is amended by striking        
paragraph 7#h74  7b7 ,expansion of      
bicycle commuting benefits ,section     
#acb7;f77#e77;,f7 of such ,code is      
amended to read as follows3  7,f7       
,definitions related to bicycle         
commuting benefits  7i7 ,qualified      

bicycle commuting benefit ,the term     
qualified bicycle commuting benefit     
means1 with respect to any calendar     
year--  7,i7 any employer reimbursement 
during the #ae-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 7including associated      
finance charges71 lease1 rental         
7including a bikeshare71 improvement1   
repair1 or storage of qualified         
commuting property1 or  7,,ii7 the      
direct or indirect provision by the     
employer to the employee during such    
calendar year of the use 7including a   
bikeshare71 improvement1 repair1 or     
storage of qualified commuting property1
  if the employee regularly uses such   
qualified commuting property for travel 
between the employee's residence1 place 
of employment1 a qualified parking      
facility1 or a mass transit facility    
that connects the employee to their     
residence or place of employment4  7ii7 

,qualified commuting property ,the term 
qualified commuting property means--    
7,i7 any bicycle 7other than a bicycle  
equipped with any motor71  7,,ii7 any   
electric bicycle1  7,,iii7 any #b- or   
#c-wheel scooter 7other than a scooter  
equipped with any motor71 and  7,,iv7   
any #b- or #c-wheel scooter propelled by
 an electric motor if such motor does   
not provide assistance if the speed of  
such scooter exceeds #bj miler per hour 
7or if the speed of such scooter is not 
capable of exceeding #bj miles per hour7
 and the weight of such scooter does not
 exceed #ajj pounds4  7iii7 ,electric   
bicycle ,the term electric bicycle means
 a bicycle which is-- 7,i7 equipped     
with--  7aa7 fully operable pedals1     
7bb7 a saddle or seat for the rider1 and
  7cc7 an electric motor which is less  
than #gej watts1 designed to provide    
assistance in propelling the bicycle1   
and-- 7,,aa7 does not provide such      
assistance if the bicycle is moving in  
excess of #bj miler per hour1 or 7,,bb7 

if such motor only provides such        
assistance when the rider is pedaling1  
does not provide such assistance if the 
bicycle is moving in excess of #bh miles
 per hour1 and  7,,ii7 certified by the 
manufacturer1 importer1 or distributor  
of such bicycle to comply with the      
requirements under part #aeab of title  
#af1 ,code of ,federal ,regulations 7or 
any successor regulations issued by the 
,consumer ,product ,safety ,commission74
  7iv7 ,bikeshare ,the term bikeshare   
means a rental operation at which       
qualified commuting property is made    
available to customers to pick up and   
drop off for point-to-point use within a
 defined geographic area4  4  7c7       
,limitation on exclusion ,section       
#acb7;f77#b77;,c7 of such ,code is      
amended to read as follows3  7,c7 #cj   
percent of the dollar amount in effect  
under subparagraph 7,b7 per month in the
 case of any qualified bicycle commuting
 benefit4  4  7d7 ,no constructive      
receipt ,section #acb7;f77#d7 of such   

,code is amended by striking 7other than
 a qualified bicycle commuting          
reimbursement74  7e7 ,conforming        
amendments  7#a7 ,section               
#acb7;f77#a77;,d7 of such ,code is      
amended by striking reimbursement and   
inserting benefit4  7#b7 ,section       
#bgd7l7 of such ,code is amended by     
striking paragraph 7#b74  7f7 ,effective
 date ,the amendments made by this      
section shall apply to taxable years    
beginning after ,december #ca1 #bjbd4