A Democratic bill with 1 Democratic cosponsor · See the cosponsor
Last activity — Read twice and referred to the Committee on Finance.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
The Bicycle Commuter Act of 2025 aims to amend the Internal Revenue Code of 1986 regarding employer-provided fringe benefits. It seeks to modify how benefits for bicycle commuting are handled by repealing certain suspensions and expanding definitions. The bill defines qualified bicycle commuting benefits, which include reimbursements or direct provisions for items like bicycles, electric bicycles, and scooters. It specifically covers expenses for the purchase, lease, rental, improvement, repair, or storage of commuting property. These benefits are available for employees who use such property to travel between home, work, or transit facilities. The changes are intended to apply to taxable years beginning after December 31, 2024.
Yes· 3 of 10
- Scored +3
Does this cut taxes for middle-income families?
The bill allows for tax-free employer reimbursements for bicycle commuting expenses, effectively increasing after-tax income for those using these benefits.
- Scored +2
Would middle-income households be better off under this?
It provides a specific tax exclusion for commuting expenses that can benefit middle-income employees.
- Scored +2
Would people in cities be better off under this?
The bill specifically includes bikeshare and electric scooters, which are highly relevant for urban commuting.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Expanded Benefit Options: Employees can receive employer reimbursements or direct provisions for various commuting needs, including the purchase, lease, rental, improvement, repair, or storage of commuting property (Section 2(b)(i)(I)).
-
Increased Commuting Flexibility: The bill includes provisions for "bikeshare" operations, allowing employees to use rental services for point-to-point use within defined geographic areas (Section 2(b)(ii)(iv)).
-
Support for Modern Transportation: The definition of "qualified commuting property" includes electric bicycles and specific types of electric scooters, allowing employees to utilize electric-assisted travel (Section 2(b)(ii)(II) and (IV)).
-
Broadened Commuting Routes: Benefits are applicable for travel between an employee's residence and their place of employment, or between residence/work and qualified parking or mass transit facilities (Section 2(b)(i)(ii)).
Potential Negative Impacts for People
-
Monthly Benefit Cap: There is a limitation on the exclusion, restricting it to 30 percent of the dollar amount in effect under subparagraph (B) per month for qualified bicycle commuting benefits (Section 2(c)).
-
Specific Equipment Restrictions: Benefits are limited to specific types of property; for example, bicycles must not be equipped with a motor, and electric scooters have specific speed and weight limitations (Section 2(b)(ii)(I) and (III)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would middle-income households be better off under this? — It provides a specific tax exclusion for commuting expenses that can benefit middle-income employees. Would people in cities be better off under this? — The bill specifically includes bikeshare and electric scooters, which are highly relevant for urban commuting. Would business owners be better off under this? — Allows employers to provide competitive commuting benefits to attract talent. Would households on low incomes be better off under this? — The bill helps reduce commuting costs through tax-advantaged benefits. Would people in middle age be better off under this? — The benefit provides a financial advantage for commuting workers. Would students be better off under this? — Provides commuting flexibility that may assist students who are also employees. Would people in their twenties and thirties be better off under this? — The inclusion of electric scooters and bikeshare may appeal more to younger demographics.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill allows for tax-free employer reimbursements for bicycle commuting expenses, effectively increasing after-tax income for those using these benefits.
- Environment Energy And Infrastructure
- Does this cut the pollution that drives climate change? — By incentivizing bicycle and electric bicycle commuting, the bill may indirectly reduce carbon emissions from motor vehicles. Does this improve buses, trains and other public transport? — The bill supports transit-linked commuting by covering travel to and from mass transit facilities.
- 6/11/2025
- Read twice and referred to the Committee on Finance.
- 1 Cosponsor added.
- Introduced in Senate
2 bills Congress.gov lists as related to this one — companions in the other chamber, earlier versions, and bills this one absorbed or was folded into.
Alex PadillaDemocrat · California