S. 2635Senate109th Congress (2005-2007)In Committee

Bicycle Commuters Benefits Act of 2006

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

Sponsored by Ron WydenSen. Ron Wyden (D-OR)
Introduced April 24, 2006

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3426)

April 24, 2006

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SenateIntro Referral

Introduced in Senate

April 24, 2006

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S3425-3426)

April 24, 2006

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3426)

April 24, 2006

Floor Debate

5 members

What members said about S. 2635 on the floor

3 Republicans2 Democrats
Larry E. Craig
Sen. Larry E. CraigR-ID · Apr 24, 2006

Mr. President, today I wish to introduce a simple, but I think an important piece of legislation which, if enacted, will affect just two positions at the Department of Veterans Affairs: the Under…

Bill Nelson
Sen. Bill NelsonD-FL · Apr 24, 2006

Mr. President, American consumers and public safety officials find themselves confronted by yet another fraudulent scam in the digital age. This time the scam is known as caller I.D. ``spoofing.''…

Ron Wyden
Sen. Ron WydenD-OR · Apr 24, 2006

Mr. President, today I am pleased to be joined by Senators Snowe, Collins and Cantwell in introducing the ``Bicycle Commuters Benefit Act of 2006''. I know that I am speaking for many people in this…

Ron Wyden
Sen. Ron WydenD-OR · Apr 24, 2006

Mr. President, today I am pleased to be joined by Senators Snowe, Collins and Cantwell in introducing the ``Bicycle Commuters Benefit Act of 2006''. I know that I am speaking for many people in this…

Conrad R. Burns
Sen. Conrad R. BurnsR-MT · Apr 24, 2006

Mr. President, I rise today to introduce the Bitterroot National Forest Dam and Reservoir Maintenance Act. The are 17 reservoirs in the Bitterroot National Forest and Selway-Bitterroot Wilderness…

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Pete V. Domenici
Sen. Pete V. DomeniciR-NM · Apr 24, 2006

Mr. President, I rise today to introduce, at the request of the Department of the Interior, legislation to extend the authorization for the National Park System Advisory Board. For the past 70 years,…

Bill Text

Latest available legislative text

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Introduced in SenateIssued April 24, 2006

II

109th CONGRESS

2d Session

S. 2635

IN THE SENATE OF THE UNITED STATES

April 24, 2006

Mr. Wyden (for himself, Ms. Snowe, Ms. Cantwell, and Ms. Collins) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

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

1.

Short title

This Act may be cited as the Bicycle Commuters Benefits Act of 2006.

2.

Extension of transportation fringe benefit to bicycle commuters

(a)

In general

Paragraph (1) of section 132(f) of the Internal Revenue Code of 1986 (relating to general rule for qualified transportation fringe) is amended by adding at the end the following:

(D)

Bicycle commuting allowance.

.

(b)

Bicycle commuting allowance defined

Paragraph (5) of section 132(f) of such Code (relating to definitions) is amended by adding at the end the following:

(F)

Bicycle commuting allowance

The term bicycle commuting allowance means an amount provided to an employee for transportation on a bicycle if such transportation is in connection with travel between the employee’s residence and place of employment.

.

(c)

Limitation on exclusion

Paragraph (2) of section 132(f) of such Code is amended by striking subparagraphs (A) and (B) and inserting subparagraphs (A), (B), and (D).

(d)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2005.