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Tax Benefits Reinstated and Expanded for Bicycle and Scooter Commuting.

This law reinstates and expands the ability for employees to receive tax-free benefits from employers for commuting by bicycle or scooter. The benefit covers costs related to the purchase, rental, repair, and storage of equipment, including electric bikes and scooters, and bikeshare programs. This change aims to reduce commuting costs for individuals choosing active transportation.
Key points
Employers can once again offer tax-free fringe benefits for qualified bicycle commuting.
The benefit is expanded to include electric bicycles, electric scooters, and costs like repair, storage, and bikeshare rentals.
The maximum tax-free amount is limited to 30% of the monthly limit set for mass transit benefits.
The changes apply retroactively to taxable years beginning after December 31, 2022.
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Additional Information
Print number: 118_S_1724
Sponsor: Sen. Brown, Sherrod [D-OH]
Process start date: 2023-05-18
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Summarized by: gemini-2.5-flash-preview-09-2025
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Bicycle Commuter Act of 2023

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_S_1724.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2023-05-18.

What are the main provisions?

Key points include:

  • Employers can once again offer tax-free fringe benefits for qualified bicycle commuting.
  • The benefit is expanded to include electric bicycles, electric scooters, and costs like repair, storage, and bikeshare rentals.
  • The maximum tax-free amount is limited to 30% of the monthly limit set for mass transit benefits.
  • The changes apply retroactively to taxable years beginning after December 31, 2022.
What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Brown, Sherrod [D-OH].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-26.

CATEGORIES

Taxes Transport