SUSPENSION OF EXCLUSION FOR QUALIFIED BICYCLE COMMUTING REIMBURSEMENT.

SEC. 11047. SUSPENSION OF EXCLUSION FOR QUALIFIED BICYCLE COMMUTING REIMBURSEMENT.(a) In General.—Section 132(f) is amended by adding at the end the following new paragraph:“(8) Suspension of qualified bicycle commuting reimbursement exclusion.—Paragraph (1)(D) shall not apply to any taxable year beginning after December 31, 2017, and before January 1, 2026.”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2017.