HR3936119th CongressWALLET

Bicycle Commuter Act of 2025

Sponsored By: Representative Rep. Thompson, Mike [D-CA-4]

Introduced

Summary

Reinstates and expands a tax-free employer bicycle commuting benefit. The bill would bring back an employer exclusion for bicycle commuting and broaden it to cover purchases, leases, rentals, repairs, storage, e-bikes, scooters, and bikeshare use for commuting.

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

Tax break for bike-commuting workers

This bill would bring back a tax-free commuter benefit for biking to work. Your employer could reimburse you within a 15‑month window starting January 1 for costs from that year, like buying, leasing, renting (including bikeshare), fixing, improving, or storing your bike or scooter. Employers could also directly provide use, repairs, or storage. You would need to use the bike or scooter regularly to commute between home, work, a parking facility, or a transit stop. More vehicles would count: regular bikes; e-bikes with pedals, a seat, a motor under 750 watts, and no assist above 20 mph (or pedal‑assist only with no assist above 28 mph) and certified to 16 CFR part 1512; non‑motorized scooters; and light electric scooters that don’t assist above 20 mph and weigh 100 pounds or less. A bikeshare rental that lets point‑to‑point trips in a set area would qualify. If enacted, these rules would apply to tax years starting after December 31, 2024.

Monthly cap on bike tax break

This bill would cap the tax‑free bike commuting benefit each month. The limit would be 30% of the dollar amount set in subparagraph (B) per month. You would owe tax on any amount above that cap. If enacted, this would apply to tax years starting after December 31, 2024.

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Sponsors & CoSponsors

Sponsor

Rep. Thompson, Mike [D-CA-4]

CA • D

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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