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S 1093 108th Congress Senate Taxation Bicycles Commuting Fringe benefits Income tax Labor and Employment Tax exclusion Transportation and Public Works Travel costs

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

Introduced: May 21, 2003 See on congress.gov
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 21, 2003
Read twice and referred to the Committee on Finance.
May 21, 2003
Sponsor introductory remarks on measure. (CR S6857-6858)
May 21, 2003
Introduced in Senate
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to include a bicycle commuting allowance as a qualified transportation fringe benefit.
What's happening now May 21, 2003

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1093: A bill to amend the Internal Revenue Code of 1986 to extend the transportation fringe benefit to bicycle commuters.. 108th Congress. Open America. https://openamerica.io/bill/108-S-1093/
MLA
"S. 1093: A bill to amend the Internal Revenue Code of 1986 to extend the transportation fringe benefit to bicycle commuters.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-1093/.
Bluebook (legal)
S. 1093, 108th Cong. (2026), https://openamerica.io/bill/108-S-1093/.
Markdown link
[S. 1093: A bill to amend the Internal Revenue Code of 1986 to extend the transportation fringe benefit to bicycle commuters.](https://openamerica.io/bill/108-S-1093/)
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