I 
117TH CONGRESS 
1ST SESSION 
H. R. 384 
To amend the Internal Revenue Code of 1986 to modify employer-provided 
fringe benefits for bicycle commuting. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 21, 2021 
Mr. BLUMENAUER (for himself, Mr. BUCHANAN, and Ms. PRESSLEY) intro-
duced 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 Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Bicycle Commuter Act 
of 2021’’. 
SEC. 2. MODIFICATION OF EMPLOYER-PROVIDED FRINGE 
BENEFITS FOR BICYCLE COMMUTING. 
(a) REPEAL OF SUSPENSION OF EXCLUSION FOR 
QUALIFIED BICYCLE COMMUTING REIMBURSEMENT.— 
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Section 132(f) of the Internal Revenue Code of 1986 is 
amended by striking paragraph (8). 
(b) COMMUTING FRINGE INCLUDES BIKESHARE.— 
(1) 
IN
GENERAL.—Clause 
(i) 
of 
section 
132(f)(5)(F) of such Code is amended by striking ‘‘a 
bicycle’’ 
and 
all 
that 
follows 
and 
inserting 
‘‘bikeshare, a bicycle, and bicycle improvements, re-
pair, and storage, if the employee regularly uses 
such bikeshare or bicycle for travel between the em-
ployee’s residence and place of employment or mass 
transit facility that connects an employee to their 
place of employment.’’. 
(2) BIKESHARE.—Section 132(f)(5)(F) of such 
Code is amended by adding at the end the following: 
‘‘(iv) 
BIKESHARE.—The 
term 
‘bikeshare’ means a bicycle rental oper-
ation at which bicycles are made available 
to customers to pick up and drop off for 
point-to-point use within a defined geo-
graphic area.’’. 
(c) 
LOW-SPEED
ELECTRIC
BICYCLES.—Section 
132(f)(5)(F) of such Code, as amended by subsection 
(b)(2), is amended by adding at the end the following: 
‘‘(v) LOW-SPEED
ELECTRIC
BICY-
CLES.—The term ‘bicycle’ includes a two- 
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or three-wheeled vehicle with fully operable 
pedals and an electric motor of less than 
750 watts (1 h.p.), whose maximum speed 
on a paved level surface, when powered 
solely by such a motor while ridden by an 
operator who weighs 170 pounds, is less 
than 20 mph.’’. 
(d) MODIFICATION RELATING
TO BICYCLE COM-
MUTING MONTH.—Clause (iii) of section 132(f)(5)(F) of 
such Code is amended to read as follows: 
‘‘(iii) 
QUALIFIED
BICYCLE
COM-
MUTING MONTH.—The term ‘qualified bi-
cycle commuting month’ means, with re-
spect to any employee, any month during 
which such employee regularly uses a bicy-
cle for a portion of the travel between the 
employee’s residence and place of employ-
ment.’’. 
(e) LIMITATION ON EXCLUSION.— 
(1) IN GENERAL.—Subparagraph (C) of section 
132(f)(2) of such Code is amended by striking ‘‘ap-
plicable annual limitation’’ and inserting ‘‘applicable 
monthly limitation’’. 
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(2) APPLICABLE
MONTHLY
LIMITATION
DE-
FINED.—Clause (ii) of section 132(f)(5)(F) of such 
Code is amended to read as follows: 
‘‘(ii) APPLICABLE MONTHLY LIMITA-
TION.—The term ‘applicable monthly limi-
tation’, with respect to any employee for 
any month, means an amount equal to 30 
percent of the dollar amount in effect for 
the month under paragraph (2)(B).’’. 
(3) AGGREGATE
LIMITATION.—Subparagraph 
(B) of section 132(f)(2) of such Code is amended by 
inserting ‘‘and the applicable monthly limitation in 
the case of any qualified bicycle commuting benefit’’. 
(f) NO CONSTRUCTIVE RECEIPT.—Paragraph (4) of 
section 132(f) of such Code is amended by striking ‘‘(other 
than a qualified bicycle commuting reimbursement)’’. 
(g) 
CONFORMING
AMENDMENTS.—Paragraphs 
(1)(D), (2)(C), and (5)(F) of section 132(f) of such Code 
are each amended by striking ‘‘reimbursement’’ each place 
it appears and inserting ‘‘benefit’’. 
(h) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2021. 
Æ 
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