1. Short title This Act may be cited as the Bicycle Commuter Act of 2023 . 2. Reinstatement and expansion of employer-provided fringe benefits for bicycle commuting (a) Repeal of suspension of exclusion for qualified bicycle commuting benefits Section 132(f) of the Internal Revenue Code of 1986 is amended by striking paragraph (8). (b) Expansion of bicycle commuting benefits Section 132(f)(5)(F) of such Code is amended to read as follows: (F) Definitions related to bicycle commuting benefits (i) Qualified bicycle commuting benefit The term qualified bicycle commuting benefit means, with respect to any calendar year— (I) any employer reimbursement during the 15-month period beginning with the first day of such calendar year for reasonable expenses incurred by the employee during such calendar year for the purchase (including associated finance charges), lease, rental (including a bikeshare), improvement, repair, or storage of qualified commuting property, or (II) the direct or indirect provision by the employer to the employee during such calendar year of the use (including a bikeshare), improvement, repair, or storage of qualified commuting property, if the employee regularly uses such qualified commuting property for travel between the employee’s residence, place of employment, a qualified parking facility, or a mass transit facility that connects the employee to their residence or place of employment. (ii) Qualified commuting property The term qualified commuting property means— (I) any bicycle (other than a bicycle equipped with any motor), (II) any electric bicycle, (III) any 2- or 3-wheel scooter (other than a scooter equipped with any motor), and (IV) any 2- or 3-wheel scooter propelled by an electric motor if such motor does not provide assistance if the speed of such scooter exceeds 20 miler per hour (or if the speed of such scooter is not capable of exceeding 20 miles per hour) and the weight of such scooter does not exceed 100 pounds. (iii) Electric bicycle The term electric bicycle means a bicycle