Article Date:
February 2026


Word Count:
750

 

 

OBBBA Drives Final Nail into Bicycle Commuting Deduction


The federal government’s modest effort to encourage people to commute to work via bicycle has ended.

 

The One Big Beautiful Bill Act (OBBBA) has permanently eliminated the tax exclusion for qualified bicycle commuting reimbursements by employers.

 

Before the final nail went into the coffin, the Tax Cuts and Jobs Act suspended the bicycle commuting reimbursement fringe benefit for 2018-2025.

 

What Is (Was) the Qualified Bicycle Commuting Reimbursement?

 

To encourage people to ride bicycles to work, in the waning days of the Obama ... Log in to view full article.

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