The Bicycle Commuter Act of 2025 restores and expands tax benefits for employees who commute by bicycle or other non-motorized vehicles. The bill allows employers to either reimburse employees for bicycle-related expenses or directly provide bicycles and equipment, with these benefits excluded from the employee's taxable income up to a monthly limit of 30 percent of the standard transit benefit amount. Eligible equipment now includes traditional bicycles, electric bicycles (up to 750 watts), and low-speed electric scooters (under 20 mph and 100 pounds), as well as bikeshare memberships and related maintenance and storage costs. The legislation affects employers offering commuter benefits and employees who use these vehicles for work commutes, potentially encouraging more sustainable transportation choices. The changes are effective for taxable years beginning after December 31, 2024.
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