Bicycle Commuter Act of 2023

This bill changes federal tax rules to allow employees to receive tax-free benefits for bike commuting expenses. It repeals a suspension of tax exclusions and expands coverage to include reimbursement for qualified bike/scooter purchases, repairs, or rentals (like bikeshare), as long as the vehicle meets safety specs (e.g., e-bikes under 20mph or 750W, scooters under 100lbs). The benefit is capped at 30% of the monthly amount allowed for commuting expenses. It directly affects employees who regularly bike to work and employers offering these tax-free commuting benefits, effective for 2023 tax years.