fuel refueling property credit (a) In general Section 30C(g) is amended by striking December 31, 2020 and inserting December 31, 2025 . (b) Additional credit for certain electric charging property (1) In general Section 30C(a) is amended— (A) by striking equal to 30 percent and inserting the following: equal to the sum of— (1) 30 percent , (B) by striking the period at the end and inserting , plus , and (C) by adding at the end the following new paragraph: (2) 20 percent of so much of such cost as exceeds the limitation under subsection (b)(1) that does not exceed the amount of cost attributable to qualified alternative vehicle refueling property (determined without regard to paragraphs (1), (2)(A), and (2)(B) of subsection (c)) which— (A) is intended for general public use and recharges motor vehicle batteries with no associated fee or payment arrangement, (B) is intended for general public use and accepts payment via a credit card reader, or (C) is intended for use exclusively by fleets of commercial or governmental vehicles. . (2) Conforming amendment Section 30C(b) is amended— (A) by striking The credit allowed under subsection (a) and inserting The amount of cost taken into account under subsection (a)(1) , (B) by striking $30,000 and inserting $100,000 , and (C) by striking $1,000 and inserting $3,333.33 . (c) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2020. 406. Modification of employer-provided fringe benefits for bicycle commuting (a) Repeal of suspension of exclusion for qualified bicycle commuting reimbursement Section 132(f) is amended by striking paragraph (8). (b) Commuting fringe includes bikeshare (1) In general Clause (i) of section 132(f)(5)(F) 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