Qualified Bicycle Commuting Reimbursement Law and Legal Definition

Qualified bicycle commuting reimbursement is a fringe benefit that is generally excluded from the gross income of an employee who rides a bicycle to work. A qualified bicycle commuting reimbursement is nontaxable.

The term "qualified bicycle commuting reimbursement" is defined under 26 USCS § 132 (f)(5)(F0(i) as, with respect to any calendar year, 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 of a bicycle and bicycle improvements, repair, and storage, if such bicycle is regularly used for travel between the employee's residence and place of employment.