H.R. 3936

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3936 Introduced in House (IH)]

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119th CONGRESS
1st Session
H. R. 3936

To amend the Internal Revenue Code of 1986 to modify employer-provided 
fringe benefits for bicycle commuting.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

June 11, 2025

Mr. Thompson of California introduced the following bill; which was 
referred to the Committee on Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to modify employer-provided 
fringe benefits for bicycle commuting.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ``Bicycle Commuter Act of 2025''.

SEC. 2. REINSTATEMENT AND EXPANSION OF EMPLOYER-PROVIDED FRINGE 
BENEFITS FOR BICYCLE COMMUTING.

(a) Repeal of Suspension of Exclusion for Qualified Bicycle 
Commuting Benefits.--Section 132(f) of the Internal Revenue Code of 
1986 is amended by striking paragraph (8).
(b) Expansion of Bicycle Commuting Benefits.--Section 132(f)(5)(F) 
of such Code is amended to read as follows:
``(F) Definitions related to bicycle commuting 
benefits.--
``(i) Qualified bicycle commuting 
benefit.--The term `qualified bicycle commuting 
benefit' means, with respect to any calendar 
year--
``(I) any employer reimbursement 
during the 15-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 (including 
associated finance charges), lease, 
rental (including a bikeshare), 
improvement, repair, or storage of 
qualified commuting property, or
``(II) the direct or indirect 
provision by the employer to the 
employee during such calendar year of 
the use (including a bikeshare), 
improvement, repair, or storage of 
qualified commuting property,
if the employee regularly uses such qualified 
commuting property for travel between the 
employee's residence, place of employment, a 
qualified parking facility, or a mass transit 
facility that connects the employee to their 
residence or place of employment.
``(ii) Qualified commuting property.--The 
term `qualified commuting property' means--
``(I) any bicycle (other than a 
bicycle equipped with any motor),
``(II) any electric bicycle,
``(III) any 2- or 3-wheel scooter 
(other than a scooter equipped with any 
motor), and
``(IV) any 2- or 3-wheel scooter 
propelled by an electric motor if such 
motor does not provide assistance if 
the speed of such scooter exceeds 20 
miler per hour (or if the speed of such 
scooter is not capable of exceeding 20 
miles per hour) and the weight of such 
scooter does not exceed 100 pounds.
``(iii) Electric bicycle.--The term 
`electric bicycle' means a bicycle which is--
``(I) equipped with--
``(aa) fully operable 
pedals,
``(bb) a saddle or seat for 
the rider, and
``(cc) an electric motor 
which is less than 750 watts, 
designed to provide assistance 
in propelling the bicycle, 
and--

``(AA) does not 
provide such assistance 
if the bicycle is 
moving in excess of 20 
miler per hour, or

``(BB) if such 
motor only provides 
such assistance when 
the rider is pedaling, 
does not provide such 
assistance if the 
bicycle is moving in 
excess of 28 miles per 
hour, and

``(II) certified by the 
manufacturer, importer, or distributor 
of such bicycle to comply with the 
requirements under part 1512 of title 
16, Code of Federal Regulations (or any 
successor regulations issued by the 
Consumer Product Safety Commission).
``(iv) 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 area.''.
(c) Limitation on Exclusion.--Section 132(f)(2)(C) of such Code is 
amended to read as follows:
``(C) 30 percent of the dollar amount in effect 
under subparagraph (B) per month in the case of any 
qualified bicycle commuting benefit.''.
(d) No Constructive Receipt.--Section 132(f)(4) of such Code is 
amended by striking ``(other than a qualified bicycle commuting 
reimbursement)''.
(e) Conforming Amendments.--
(1) Section 132(f)(1)(D) of such Code is amended by 
striking ``reimbursement'' and inserting ``benefit''.
(2) Section 274(l) of such Code is amended by striking 
paragraph (2).
(f) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.
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