Bicycle Commuter Act of 2021

The Bicycle Commuter Act of 2021 proposes to reinstate and expand tax benefits for employees who commute by bike, which were suspended by the 2017 Tax Cuts and Jobs Act. If passed, the bill would allow workers to receive a tax-exempt monthly reimbursement from their employers—up to 30% of the limit for parking benefits—to cover costs associated with cycling to work. The legislation also broadens the definition of eligible expenses to include costs related to bike-sharing programs and low-speed electric bicycles.