qualified bicycle commuting month

(iii)The term “qualified bicycle commuting month” means, with respect to any employee, any month during which such employee— (I)regularly uses the bicycle for a substantial portion of the travel between the employee’s residence and place of employment, and (II)does not receive any benefit described in subparagraph (A), (B), or (C) of paragraph (1).

Source

26 USC § 132(f)(5)(F)(iii)


Scoping language

None: Default is title Scope
Is this correct? or