Bicycle Commuter Act of 2025

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 2023 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 2023 To amend the Internal Revenue Code of 1986 to modify employer-provided fringe benefits for bicycle commuting. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES June 11, 2025 Mr. Welch (for himself and Mr. Padilla) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ 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 Representatives 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 132(f) of the Internal Revenue Code of 1986 is amended by striking paragraph (8). (b) Expansion of…