[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 2635 Introduced in Senate (IS)]








109th CONGRESS
  2d Session
                                S. 2635

To amend the Internal Revenue Code of 1986 to extend the transportation 
                  fringe benefit to bicycle commuters.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 24, 2006

   Mr. Wyden (for himself, Ms. Snowe, Ms. Cantwell, and Ms. Collins) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to extend the transportation 
                  fringe benefit to bicycle commuters.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Bicycle Commuters Benefits Act of 
2006''.

SEC. 2. EXTENSION OF TRANSPORTATION FRINGE BENEFIT TO BICYCLE 
              COMMUTERS.

    (a) In General.--Paragraph (1) of section 132(f) of the Internal 
Revenue Code of 1986 (relating to general rule for qualified 
transportation fringe) is amended by adding at the end the following:
                    ``(D) Bicycle commuting allowance.''.
    (b) Bicycle Commuting Allowance Defined.--Paragraph (5) of section 
132(f) of such Code (relating to definitions) is amended by adding at 
the end the following:
                    ``(F) Bicycle commuting allowance.--The term 
                `bicycle commuting allowance' means an amount provided 
                to an employee for transportation on a bicycle if such 
                transportation is in connection with travel between the 
                employee's residence and place of employment.''.
    (c) Limitation on Exclusion.--Paragraph (2) of section 132(f) of 
such Code is amended by striking ``subparagraphs (A) and (B)'' and 
inserting ``subparagraphs (A), (B), and (D)''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2005.
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