1. Short title This Act may be cited as the Bicycle Commuter Act of 2019 . 2. Modification of employer-provided fringe benefits for bicycle commuting (a) Repeal of suspension of exclusion for qualified bicycle commuting reimbursement Section 132(f) of the Internal Revenue Code of 1986 is amended by striking paragraph (8). (b) Commuting fringe includes bikeshare (1) In general Clause (i) of section 132(f)(5)(F) of such Code is amended by striking a bicycle and all that follows and inserting bikeshare, a bicycle, and bicycle improvements, repair, and storage, if the employee regularly uses such bikeshare or bicycle for travel between the employee’s residence and place of employment or mass transit facility that connects an employee to their place of employment. . (2) Bikeshare Section 132(f)(5)(F) of such Code is amended by adding at the end the following: (iv) Bikeshare The term bikeshare means a bicycle rental operation at which bicycles are made available to customers to pick up and drop off for point-to-point use within a defined geographic area. . (c) Low-Speed electric bicycles Section 132(f)(5)(F) of such Code, as amended by subsection (b)(2), is amended by adding at the end the following: (v) Low-speed electric bicycles The term bicycle includes a two- or three-wheeled vehicle with fully operable pedals and an electric motor of less than 750 watts (1 h.p.), whose maximum speed on a paved level surface, when powered solely by such a motor while ridden by an operator who weighs 170 pounds, is less than 20 mph. . (d) Modification relating to bicycle commuting month Clause (iii) of section 132(f)(5)(F) of such Code is amended to read as follows: (iii) Qualified bicycle commuting month The term qualified bicycle commuting month means, with respect to any employee, any month during which such employee regularly uses a bicycle for a portion of the travel between the employee’s residence and place of employment. . (e) Limitation on exclusion (1) In general Subparagraph (C) of section 132(f)(2) of such Code is