,,ii  #aai? ,,congress  #a/ ,session    
,s4 #bjbc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #aa1 #bjbe,mr4   
,wel* 7= himself & ,mr4 ,padilla7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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 (    
#bjbe4  #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-- 7,i7   
equipp$ )-- 7aa7 fully op]able p$als1   
7bb7 a saddle or seat = ! rid]1 &  7cc7 
an electric motor :i* is less ?an #gej  
watts1 design$ to provide assi/ance 9   
propell+ ! bicycle1 &-- 7,,aa7 does n   
provide su* assi/ance if ! bicycle is   
mov+ 9 excess ( #bj mil] p] h\r1 or     
7,,bb7 if su* motor only provides su*   
assi/ance :5 ! rid] is p$al+1 does n    
provide su* assi/ance if ! bicycle is   
mov+ 9 excess ( #bh miles p] h\r1 &     
7,,ii7 c]tifi$ by ! manufactur]1        
import]1 or di/ributor ( su* bicycle to 
comply ) ! requirem5ts "u "p #aeab (    
title #af1 ,code ( ,f$]al ,regulations  
7or any successor regulations issu$ by !
 ,consum] ,product ,safety ,commission74

  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 #bjbd4