Bill · S. 2023· Senate(119-S-2023)
Bicycle Commuter Act of 2025
- Introduced
- 6/11/2025
- Last activity
- 6/11/2025 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Peter Welch
- Cosponsors
- - 1 - 0
- Introduced
- In Committee
What this bill would do
The Bicycle Commuter Act of 2025 aims to amend the Internal Revenue Code of 1986 regarding employer-provided fringe benefits. It seeks to modify how benefits for bicycle commuting are handled by repealing certain suspensions and expanding definitions. The bill defines qualified bicycle commuting benefits, which include reimbursements or direct provisions for items like bicycles, electric bicycles, and scooters. It specifically covers expenses for the purchase, lease, rental, improvement, repair, or storage of commuting property. These benefits are available for employees who use such property to travel between home, work, or transit facilities. The changes are intended to apply to taxable years beginning after December 31, 2024.
Yes· 3 of 10
Does this cut taxes for middle-income families?+3
The bill allows for tax-free employer reimbursements for bicycle commuting expenses, effectively increasing after-tax income for those using these benefits.
Would middle-income households be better off under this?+2
It provides a specific tax exclusion for commuting expenses that can benefit middle-income employees.
Would people in cities be better off under this?+2
The bill specifically includes bikeshare and electric scooters, which are highly relevant for urban commuting.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Expanded Benefit Options: Employees can receive employer reimbursements or direct provisions for various commuting needs, including the purchase, lease, rental, improvement, repair, or storage of commuting property (Section 2(b)(i)(I)).
-
Increased Commuting Flexibility: The bill includes provisions for "bikeshare" operations, allowing employees to use rental services for point-to-point use within defined geographic areas (Section 2(b)(ii)(iv)).
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Support for Modern Transportation: The definition of "qualified commuting property" includes electric bicycles and specific types of electric scooters, allowing employees to utilize electric-assisted travel (Section 2(b)(ii)(II) and (IV)).
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Broadened Commuting Routes: Benefits are applicable for travel between an employee's residence and their place of employment, or between residence/work and qualified parking or mass transit facilities (Section 2(b)(i)(ii)).
Potential Negative Impacts for People
-
Monthly Benefit Cap: There is a limitation on the exclusion, restricting it to 30 percent of the dollar amount in effect under subparagraph (B) per month for qualified bicycle commuting benefits (Section 2(c)).
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Specific Equipment Restrictions: Benefits are limited to specific types of property; for example, bicycles must not be equipped with a motor, and electric scooters have specific speed and weight limitations (Section 2(b)(ii)(I) and (III)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Middle Class Households+2Good For Urban Residents+2Good For Business Owners+1Good For Low Income Households+1Good For Middle Aged+1Good For Students+1Good For Young Adults+1
- Economy And Finance
- Reduces Middle Class Taxes+3
- Environment Energy And Infrastructure
- Reduces Carbon Emissions+2Improves Public Transit+1
- 6/11/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
2 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Alex PadillaDemocrat · California