Lets employers offer tax-free benefits for bike and scooter commuting expenses.
This bill would bring back and expand tax breaks for people who bike or scooter to work. Employers could once again offer tax-free benefits for things like buying an electric bike, fixing a scooter, or using a bikeshare service. These changes would take effect for taxable years starting after December 31, 2024.
Today, employers cannot offer tax-free benefits for bicycle commuting expenses because the tax exclusion is suspended. Also, the definition of what counts as a qualified benefit is narrow. If this bill passes, employers could offer tax-free benefits for a wider range of commuting options, including electric bikes, certain scooters, and bikeshare, starting in 2025, up to a monthly limit equal to 30 percent of a specific dollar amount.
HR 3936 · 119th Congress · AI Summary by gemini-2.5-flash · 8/10
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