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).


26 USC § 132(f)(5)(F)(iii)

Scoping language

None: Default is title Scope
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