I 
119TH CONGRESS 
1ST SESSION H. R. 3936 
To amend the Internal Revenue Code of 1986 to modify employer-provided 
fringe benefits for bicycle commuting. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 11, 2025 
Mr. THOMPSON of California 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. 
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 2025’’. 
SEC. 2. REINSTATEMENT AND EXPANSION OF EMPLOYER- 
PROVIDED FRINGE BENEFITS FOR BICYCLE 
COMMUTING. 
(a) REPEAL OF SUSPENSION OF EXCLUSION FOR 
QUALIFIED BICYCLE COMMUTING BENEFITS.—Section 
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132(f) of the Internal Revenue Code of 1986 is amended 
by striking paragraph (8). 
(b) EXPANSION
OF BICYCLE COMMUTING BENE-
FITS.—Section 132(f)(5)(F) of such Code is amended to 
read as follows: 
‘‘(F) DEFINITIONS RELATED TO BICYCLE 
COMMUTING BENEFITS.— 
‘‘(i) QUALIFIED BICYCLE COMMUTING 
BENEFIT.—The term ‘qualified bicycle 
commuting benefit’ means, with respect to 
any calendar year— 
‘‘(I) any employer reimbursement 
during the 15-month period beginning 
with the first day of such calendar 
year for reasonable expenses incurred 
by the employee during such calendar 
year for the purchase (including asso-
ciated finance charges), lease, rental 
(including a bikeshare), improvement, 
repair, or storage of qualified com-
muting property, or 
‘‘(II) the direct or indirect provi-
sion by the employer to the employee 
during such calendar year of the use 
(including a bikeshare), improvement, 
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repair, or storage of qualified com-
muting property, 
if the employee regularly uses such quali-
fied commuting property for travel between 
the employee’s residence, place of employ-
ment, a qualified parking facility, or a 
mass transit facility that connects the em-
ployee to their residence or place of em-
ployment. 
‘‘(ii) QUALIFIED
COMMUTING
PROP-
ERTY.—The term ‘qualified commuting 
property’ means— 
‘‘(I) any bicycle (other than a bi-
cycle equipped with any motor), 
‘‘(II) any electric bicycle, 
‘‘(III) any 2- or 3-wheel scooter 
(other than a scooter equipped with 
any motor), and 
‘‘(IV) any 2- or 3-wheel scooter 
propelled by an electric motor if such 
motor does not provide assistance if 
the speed of such scooter exceeds 20 
miler per hour (or if the speed of such 
scooter is not capable of exceeding 20 
miles per hour) and the weight of 
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such scooter does not exceed 100 
pounds. 
‘‘(iii) ELECTRIC BICYCLE.—The term 
‘electric bicycle’ means a bicycle which is— 
‘‘(I) equipped with— 
‘‘(aa) fully operable pedals, 
‘‘(bb) a saddle or seat for 
the rider, and 
‘‘(cc) 
an 
electric 
motor 
which is less than 750 watts, de-
signed to provide assistance in 
propelling the bicycle, and— 
‘‘(AA) does not provide 
such assistance if the bicycle 
is moving in excess of 20 
miler per hour, or 
‘‘(BB) if such motor 
only provides such assist-
ance when the rider is ped-
aling, does not provide such 
assistance if the bicycle is 
moving in excess of 28 miles 
per hour, and 
‘‘(II) certified by the manufac-
turer, importer, or distributor of such 
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bicycle to comply with the require-
ments under part 1512 of title 16, 
Code of Federal Regulations (or any 
successor regulations issued by the 
Consumer Product Safety Commis-
sion). 
‘‘(iv) 
BIKESHARE.—The 
term 
‘bikeshare’ means a rental operation at 
which qualified commuting property is 
made available to customers to pick up and 
drop off for point-to-point use within a de-
fined geographic area.’’. 
(c) 
LIMITATION
ON
EXCLUSION.—Section 
132(f)(2)(C) of such Code is amended to read as follows: 
‘‘(C) 30 percent of the dollar amount in ef-
fect under subparagraph (B) per month in the 
case of any qualified bicycle commuting ben-
efit.’’. 
(d) NO CONSTRUCTIVE RECEIPT.—Section 132(f)(4) 
of such Code is amended by striking ‘‘(other than a quali-
fied bicycle commuting reimbursement)’’. 
(e) CONFORMING AMENDMENTS.— 
(1) Section 132(f)(1)(D) of such Code is 
amended by striking ‘‘reimbursement’’ and inserting 
‘‘benefit’’. 
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(2) Section 274(l) of such Code is amended by 
striking paragraph (2). 
(f) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
Æ 
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