Bicycle Commuter Act of 2023

I 118TH CONGRESS 1ST SESSION H. R. 3473 To amend the Internal Revenue Code of 1986 to modify employer-provided fringe benefits for bicycle commuting. IN THE HOUSE OF REPRESENTATIVES MAY 18, 2023 Mr. BLUMENAUER (for himself, Mr. BEYER, Mr. BOYLE of Pennsylvania, Ms. CHU, Mr. DOGGETT, Mr. EVANS, Mr. GOMEZ, Ms. MOORE of Wisconsin, Mr. PASCRELL, Ms. SA´NCHEZ, Ms. SEWELL, Mr. THOMPSON of Cali- fornia, and Mr. SCHNEIDER) introduced the following bill; which was re- ferred 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Bicycle Commuter Act 4 of 2023’’. 5 VerDate Sep 11 2014 07:24 Jun 03, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3473.IH H3473 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 3473 IH SEC. 2. REINSTATEMENT AND EXPANSION OF EMPLOYER- 1 PROVIDED FRINGE BENEFITS FOR BICYCLE 2 COMMUTING. 3 (a) REPEAL OF SUSPENSION OF EXCLUSION FOR 4 QUALIFIED BICYCLE COMMUTING BENEFITS.—Section 5 132(f) of the Internal Revenue Code of 1986 is amended 6 by striking paragraph (8). 7 (b) EXPANSION OF BICYCLE COMMUTING BENE- 8 FITS.—Section 132(f)(5)(F) of such Code is amended to 9 read as follows: 10 ‘‘(F) DEFINITIONS RELATED TO BICYCLE 11 COMMUTING BENEFITS.— 12 ‘‘(i) QUALIFIED BICYCLE COMMUTING 13 BENEFIT.—The term ‘qualified bicycle 14 commuting benefit’ means, with respect to 15 any calendar year— 16 ‘‘(I) any employer reimbursement 17 during the 15-month period beginning 18 with the first day of such calendar 19 year for reasonable expenses incurred 20 by the employee during such calendar 21 year for the purchase (including asso- 22 ciated finance charges), lease, rental 23 (including a bikeshare), improvement, 24 repair, or storage of qualified com- 25 muting property, or 26 VerDate Sep 11 2014 07:24 Jun 03, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3473.IH H3473 kjohnson on DSK79L0C42PROD with BILLS 3 •HR 3473 IH ‘‘(II) the direct or indirect provi- 1 sion by the employer to the employee 2 during such calendar year of the use 3 (including a bikeshare), improvement, 4 repair, or storage of qualified com- 5 muting property, 6 if the employee regularly uses such quali- 7 fied commuting property for travel between 8 the employee’s residence, place of employ- 9 ment, a qualified parking facility, or a 10 mass transit facility that connects the em- 11 ployee to their residence or place of em- 12 ployment. 13 ‘‘(ii) QUALIFIED COMMUTING PROP- 14 ERTY.—The term ‘qualified commuting 15 property’ means— 16 ‘‘(I) any bicycle (other than a bi- 17 cycle equipped with any motor), 18 ‘‘(II) any electric bicycle, 19 ‘‘(III) any 2- or 3-wheel scooter 20 (other than a scooter equipped with 21 any motor), and 22 ‘‘(IV) any 2- or 3-wheel scooter 23 propelled by an electric motor if such 24 motor does not provide assistance if 25 VerDate Sep 11 2014 07:24 Jun 03, 2023 Jkt 039200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H3473.IH H3473 kjohnson on DSK79L0C42PROD with BILLS 4 •HR 3473 IH the speed of such scooter exceeds 20 1 miler per hour (or if the speed of such 2 scooter is not capable of exceeding 20 3 miles per hour) and the weight of 4 such scooter does not exceed 100 5 pounds. 6 ‘‘(iii) ELECTRIC BICYCLE.—The term 7 ‘electric bicycle’ means a bicycle which is 8 equipped with fully operable pedals, a sad- 9 dle or seat for the rider, and an electric 10 motor which is less than 750 watts, de- 11 signed to provide assistance in propelling 12 the bicycle, and— 13 ‘‘(I) does not provide such assist- 14 ance if the bicycle is moving in excess 15 of 20 miler per hour, or 16 ‘‘(II) if such motor only provides 17 such assistance when the rider is ped- 18 aling, does not provide such assistance 19 if the bicycle is moving in excess of 28 20 miles per hour. 21 ‘‘(iv) BIKESHARE.—The term 22 ‘bikeshare’ means a rental operation at 23 which qualified commuting property is 24 made available to customers to pick up and 25 VerDate Sep 11 2014 07:24 Jun 03, 2023 Jkt 039200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H3473.IH H3473 kjohnson on DSK79L0C42PROD with BILLS 5 •HR 3473 IH drop off for point-to-point use within a de- 1 fined geographic area.’’. 2 (c) LIMITATION ON EXCLUSION.—Section 3 132(f)(2)(C) of such Code is amended to read as follows: 4 ‘‘(C) 30 percent of the dollar amount in ef- 5 fect under subparagraph (B) per month in the 6 case of any qualified bicycle commuting ben- 7 efit.’’. 8 (d) NO CONSTRUCTIVE RECEIPT.—Section 132(f)(4) 9 of such Code is amended by striking ‘‘(other than a quali- 10 fied bicycle commuting reimbursement)’’. 11 (e) CONFORMING AMENDMENTS.— 12 (1) Section 132(f)(1)(D) of such Code is 13 amended by striking ‘‘reimbursement’’ and inserting 14 ‘‘benefit’’. 15 (2) Section 274(l) of such Code is amended by 16 striking paragraph (2). 17 (f) EFFECTIVE DATE.—The amendments made by 18 this section shall apply to taxable years beginning after 19 December 31, 2022. 20 Æ VerDate Sep 11 2014 07:24 Jun 03, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\H3473.IH H3473 kjohnson on DSK79L0C42PROD with BILLS