Bicycle Commuter Benefit

The Bicycle Commuter Act is a tax-benefited reimbursement for the expenses of nonmotorized bicycle commuting intended to defray the costs of bicycle commuting. On January 1, 2009, the bicycle commuting reimbursement was added to the list of qualified transportation fringe benefits covered in section 132 (f ) of the Internal Revenue Service Code (26 U.S.C. sec. 132(f )). Employers may choose to offer this benefit to employees. This benefits was SUSPENDED in 2017.

Each vice president can choose to offer this benefit to employees. USU Student Affairs and USU Facilities have chosen to offer the Bicycle Commuter Benefit reimbursement. Employees may submit receipts of up to $20 per month, not to exceed $240 per year, for reasonable expenses incurred by employees in conjunction with their commute to work by bicycle.

Student Affairs benefited employees should contact Stephanie Maughan, and Facilities benefited employees should contact Alexi Lamm if they are interested.

Employees may receive reimbursements in months in which they

1. Regularly use the bicycle for a substantial portion of the travel between the employee’s residence and place of employment
2. Do not claim other qualified transportation benefits, e.g. transit or parking
3. Submit documentation of qualified purchases for use on a bicycle commute to and from Utah State University.

Qualified purchases include:

1. bicycle
   The bicycle must be used by the employee to commute at least for the month(s) the bike was claimed for reimbursement.
2. bicycle improvements
   Improvements must be primarily functional, not decorative.
3. bicycle repair
   The repair must be to a bicycle used by the employee to commute to USU.
4. bicycle storage
   Storage must be directly related to the employee’s commute to USU