USA
Regierung beschließt Aufwandsentschädigung für Fahrradpendler

Das von der amerikanischen Bundesregierung auf den Weg gebrachte 700 Mrd.-Dollar-Paket zur Rettung des Finanz- und Wirtschaftssystems enthält auch Steuererleichterungen für Fahrradpendler.
Ab Januar 2009 bekommen Arbeitnehmer, die das Fahrrad als Hauptverkehrsmittel für den Weg von und zur Arbeit nutzen, von ihren Arbeitgebern für ihre Aufwendungen 20 Dollar/Monat steuerfrei erstattet. Die Arbeitgeber wiederum können diese Ausgaben von ihren Bundessteuern abziehen.
Der sogenannte "Bicycle Commuter Act" geht auf Forderungen von Fahrradadvokaten zurück, die sich seit sieben Jahre dafür eingesetzt haben. Die Radfahrerlobby League of American Bicyclists rechnet mit steuerliche Mindereinnahmen von etwa einer Million Dollar/Jahr. Das Geld kann für die Anschaffung, Unterhaltung oder Reparatur von Fahrrädern genutzt werden.
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Bicycle Commuter Tax Provision
ACTUAL LANGUAGE AS SIGNED INTO LAW
SEC. 211. TRANSPORTATION FRINGE BENEFIT TO BICYCLE COMMUTERS.
(a) In General- Paragraph (1) of section 132(f) is amended by
adding at the end the following:
'(D) Any qualified bicycle commuting reimbursement.'.
(b) Limitation on Exclusion- Paragraph (2) of section 132(f) is
amended by striking 'and' at the end of subparagraph (A), by
striking the period at the end of subparagraph (B) and inserting ',
and', and by adding at the end the following new subparagraph:
'(C) the applicable annual limitation in the case of any qualified
bicycle commuting reimbursement.'.
(c) Definitions-Paragraph (5) of section 132(f) is amended by
adding at the end the following:
'(F) DEFINITIONS RELATED TO BICYCLE COMMUTING REIMBURSEMENT-
'(i) QUALIFIED BICYCLE COMMUTING REIMBURSEMENT- The term 'qualified
bicycle commuting reimbursement' means, with respect to any
calendar year, any employer reimbursement during the 15-month
period beginning with the first day of such calendar year for
reasonable expenses incurred by the employee during such calendar
year for the purchase of a bicycle and bicycle improvements,
repair, and storage, if such bicycle is regularly used for travel
between the employee's residence and place of employment.
'(ii) APPLICABLE ANNUAL LIMITATION- The term 'applicable annual
limitation' means, with respect to any employee for any calendar
year, the product of $20 multiplied by the number of qualified
bicycle commuting months during such year.
'(iii) QUALIFIED BICYCLE COMMUTING MONTH- 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).'.
(d) Constructive Receipt of Benefit- Paragraph (4) of section
132(f) is amended by inserting '(other than a qualified bicycle
commuting reimbursement)' after `qualified transportation
fringe'.
(e) Effective Date- The amendments made by this section shall apply
to taxable years beginning after December 31, 2008.
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Quellen:
www.sfgate.com/cgi-bin/article/article?f=/c/a/2008/10/08/BA1D13DRO7.DTL
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