Bicycle Commuter Act of 2025

This bill expands tax-free benefits for employees who commute by bicycle. It reinstates and broadens employer-provided tax-free reimbursements for expenses related to bicycles, electric bikes, and qualifying scooters used for commuting. Specifically, employers can now cover costs like purchasing, leasing, repairing, or storing qualified commuting property (including e-bikes meeting safety standards), with a 30% monthly limit on the tax-free amount. The policy directly affects employees who bike to work and their employers, making it easier for businesses to offer these benefits without tax implications. The changes apply to taxable years beginning after December 31, 2024.