I 

116TH CONGRESS 

1ST SESSION H. R. 1507 

To amend the Internal Revenue Code of 1986 to modify employer-provided 

fringe benefits for bicycle commuting. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 5, 2019 

Mr. BLUMENAUER (for himself, Mr. BUCHANAN, and Ms. PRESSLEY) 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. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Bicycle Commuter Act 

5 of 2019’’. 

6 SEC. 2. MODIFICATION OF EMPLOYER-PROVIDED FRINGE 

7 BENEFITS FOR BICYCLE COMMUTING. 

8 (a) REPEAL OF SUSPENSION OF EXCLUSION FOR

9 QUALIFIED BICYCLE COMMUTING REIMBURSEMENT.— 


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•HR 1507 IH

1 Section 132(f) of the Internal Revenue Code of 1986 is 

2 amended by striking paragraph (8). 

3 (b) COMMUTING FRINGE INCLUDES BIKESHARE.— 

4 (1) IN GENERAL.—Clause (i) of section 

5 132(f)(5)(F) of such Code is amended by striking ‘‘a 

6 bicycle’’ and all that follows and inserting 

7 ‘‘bikeshare, a bicycle, and bicycle improvements, re8 pair, and storage, if the employee regularly uses 

9 such bikeshare or bicycle for travel between the em10 ployee’s residence and place of employment or mass 

11 transit facility that connects an employee to their 

12 place of employment.’’. 

13 (2) BIKESHARE.—Section 132(f)(5)(F) of such 

14 Code is amended by adding at the end the following: 

15 ‘‘(iv) BIKESHARE.—The term 

16 ‘bikeshare’ means a bicycle rental oper17 ation at which bicycles are made available 

18 to customers to pick up and drop off for 

19 point-to-point use within a defined geo20 graphic area.’’. 

21 (c) LOW-SPEED ELECTRIC BICYCLES.—Section 

22 132(f)(5)(F) of such Code, as amended by subsection 

23 (b)(2), is amended by adding at the end the following: 

24 ‘‘(v) LOW-SPEED ELECTRIC BICY25 CLES.—The term ‘bicycle’ includes a twoVerDate Sep 11 2014 00:08 Mar 16, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1507.IH H1507

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•HR 1507 IH

1 or three-wheeled vehicle with fully operable 

2 pedals and an electric motor of less than 

3 750 watts (1 h.p.), whose maximum speed 

4 on a paved level surface, when powered 

5 solely by such a motor while ridden by an 

6 operator who weighs 170 pounds, is less 

7 than 20 mph.’’. 

8 (d) MODIFICATION RELATING TO BICYCLE COM9 MUTING MONTH.—Clause (iii) of section 132(f)(5)(F) of 

10 such Code is amended to read as follows: 

11 ‘‘(iii) QUALIFIED BICYCLE COM12 MUTING MONTH.—The term ‘qualified bi13 cycle commuting month’ means, with re14 spect to any employee, any month during 

15 which such employee regularly uses a bicy16 cle for a portion of the travel between the 

17 employee’s residence and place of employ18 ment.’’. 

19 (e) LIMITATION ON EXCLUSION.— 

20 (1) IN GENERAL.—Subparagraph (C) of section 

21 132(f)(2) of such Code is amended by striking ‘‘ap22 plicable annual limitation’’ and inserting ‘‘applicable 

23 monthly limitation’’. 


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•HR 1507 IH

1 (2) APPLICABLE MONTHLY LIMITATION DE2 FINED.—Clause (ii) of section 132(f)(5)(F) of such 

3 Code is amended to read as follows: 

4 ‘‘(ii) APPLICABLE MONTHLY LIMITA5 TION.—The term ‘applicable monthly limi6 tation’, with respect to any employee for 

7 any month, means an amount equal to 20 

8 percent of the dollar amount in effect for 

9 the month under paragraph (2)(B).’’. 

10 (3) AGGREGATE LIMITATION.—Subparagraph 

11 (B) of section 132(f)(2) of such Code is amended by 

12 inserting ‘‘and the applicable monthly limitation in 

13 the case of any qualified bicycle commuting benefit’’. 

14 (f) NO CONSTRUCTIVE RECEIPT.—Paragraph (4) of 

15 section 132(f) of such Code is amended by striking ‘‘(other 

16 than a qualified bicycle commuting reimbursement)’’. 

17 (g) CONFORMING AMENDMENTS.—Paragraphs 

18 (1)(D), (2)(C), and (5)(F) of section 132(f) of such Code 

19 are each amended by striking ‘‘reimbursement’’ each place 

20 it appears and inserting ‘‘benefit’’. 

21 (h) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to taxable years beginning after 

23 December 31, 2018. 

Æ 


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