The Bicycle Commuter Act was added to the Internal Revenue Code as a part of the Emergency Economic Stabilization Act of 2008.

It creates a qualified transportation fringe benefit employers may offer if they choose to do so. Under qualifying circumstances an employer may reimburse an employee up to $240 per year, and the employee may deduct that reimbursement from taxable income. Check with your employer to see if you qualify. Be safe. Be courteous. Share the road.