Bicycle Commuter Act of 2023

This bill reinstates and expands tax-free employer benefits for employees who bike to work. It allows employers to provide tax-free reimbursements for expenses related to bikes, e-bikes, and specific scooters (under defined safety and speed limits) used for commuting, including purchase, repair, storage, or bikeshare rentals. The benefit is limited to 30% of the monthly tax-free allowance per employee. It directly affects employees commuting by bike and their employers, who can now offer these benefits without triggering taxable income for workers.