The "Bicycle Commuter Act of 2025" aims to reestablish and significantly expand the tax-exempt fringe benefits employers can offer for bicycle commuting. This legislation repeals the prior suspension of the exclusion for qualified bicycle commuting benefits, making them once again a tax-free perk for employees. The bill broadens the definition of a "qualified bicycle commuting benefit" to encompass a wider range of expenses and property. It includes employer reimbursements for the purchase, lease, rental (including bikeshare), improvement, repair, or storage of various types of "qualified commuting property," such as traditional bicycles, electric bicycles, and certain 2- or 3-wheel scooters. Furthermore, it allows for the direct provision of such property or services by the employer, provided the employee regularly uses it for commuting. A key provision sets the monthly tax exclusion limit for these benefits at 30 percent of the dollar amount in effect for other qualified transportation benefits, such as transit passes or parking. This ensures a substantial, yet capped, incentive for employees to choose bicycle commuting. Additionally, the bill clarifies that these benefits are not considered constructive receipt, meaning employees are not taxed as if they received cash. The changes are slated to take effect for taxable years beginning after December 31, 2024.