Bicycle Commuter Act of 2023
This bill reinstates and expands the tax exclusion for employer-provided fringe benefits for bicycle commuting. It allows employees a bicycle commuting benefit equal to 30% of parking fringe benefits.
The bill repeals the suspension period (2018-2025) applicable to such tax exclusion and revises definitions applicable to bicycle commuting benefits to make electric bicycles and certain scooters eligible for the tax exclusion.
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