H. R. 1507
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
To amend the Internal Revenue Code of 1986 to modify employer-provided fringe benefits for bicycle commuting.
This Act may be cited as the
Bicycle Commuter Act of 2019.
Modification of employer-provided fringe benefits for bicycle commuting
Repeal of suspension of exclusion for qualified bicycle commuting reimbursement
Section 132(f) of the Internal Revenue Code of 1986 is amended by striking paragraph (8).
Commuting fringe includes bikeshare
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, repair, and storage, if the employee regularly uses such bikeshare or bicycle for travel between the employee’s residence and place of employment or mass transit facility that connects an employee to their place of employment..
Section 132(f)(5)(F) of such Code is amended by adding at the end the following:
The term bikeshare means a bicycle rental operation at which bicycles are made available to customers to pick up and drop off for point-to-point use within a defined geographic area.
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:
Low-speed electric bicycles
bicycle includes a two- 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.
Modification relating to bicycle commuting month
Clause (iii) of section 132(f)(5)(F) of such Code is amended to read as follows:
Qualified bicycle commuting month
The term qualified bicycle commuting month means, with respect to any employee, any month during which such employee regularly uses a bicycle for a portion of the travel between the employee’s residence and place of employment.
Limitation on exclusion
Subparagraph (C) of section 132(f)(2) of such Code is amended by striking
applicable annual limitation and inserting
applicable monthly limitation.
Applicable monthly limitation defined
Clause (ii) of section 132(f)(5)(F) of such Code is amended to read as follows:
Applicable monthly limitation
The term applicable monthly limitation, with respect to any employee for any month, means an amount equal to 20 percent of the dollar amount in effect for the month under paragraph (2)(B).
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.
No constructive receipt
Paragraph (4) of section 132(f) of such Code is amended by striking
(other than a qualified bicycle commuting reimbursement).
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
The amendments made by this section shall apply to taxable years beginning after December 31, 2018.