H.R.3936 - Bicycle Commuter Act of 2025 (119th Congress)
Summary
H.R.3936, the Bicycle Commuter Act of 2025, aims to amend the Internal Revenue Code of 1986 to modify and expand employer-provided fringe benefits for bicycle commuting. The bill seeks to reinstate and expand these benefits by repealing the suspension of exclusion for qualified bicycle commuting benefits and broadening the definition of eligible expenses and commuting property. It includes provisions for reimbursement of expenses related to bicycles, electric bicycles, and scooters, as well as bikeshare programs.
Expected Effects
The likely effect of this bill is to incentivize bicycle commuting by making it more financially attractive to employees. This could lead to increased use of bicycles and scooters for commuting, potentially reducing traffic congestion and promoting healthier lifestyles. The bill also sets a limit on the exclusion at 30% of the dollar amount in effect under subparagraph (B) per month.
Potential Benefits
- Increased Bicycle Commuting: The bill encourages more people to commute by bicycle by providing financial incentives.
- Healthier Lifestyles: By promoting cycling, the bill can lead to improved public health through increased physical activity.
- Reduced Traffic Congestion: More bicycle commuters can lead to fewer cars on the road, reducing traffic.
- Support for Bikeshare Programs: The inclusion of bikeshare programs in the benefits can boost the usage and viability of these services.
- Financial Benefits for Commuters: Employees can receive reimbursements for expenses related to bicycle commuting, reducing their transportation costs.
Potential Disadvantages
- Potential for Abuse: The reimbursement system could be subject to fraudulent claims or misuse.
- Administrative Burden: Employers may face increased administrative burden in managing and verifying bicycle commuting benefits.
- Limited Impact: The benefits may primarily accrue to those already inclined to bicycle commute, with limited impact on overall commuting patterns.
- Cost to Taxpayers: The tax exclusion for bicycle commuting benefits could result in a loss of tax revenue for the government.
- Equity Concerns: The benefits may disproportionately favor employees in urban areas with better cycling infrastructure.
Constitutional Alignment
The bill appears to align with the general welfare clause of the US Constitution, as it aims to promote healthier lifestyles and reduce traffic congestion. Article I, Section 8 grants Congress the power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States. The bill falls under the purview of Congress's power to tax and spend for the general welfare. There are no apparent conflicts with specific constitutional provisions related to individual rights or state powers.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).