George Perkins wrote <If a benefit otherwise taxed as regular income can 
instead be provided "pretax" it reduces the social security and Medicare taxes 
for both the employee and the employer.>

 My understanding is that the Bicycle Commuter Benefit cannot be funded with 
pre-tax payroll deductions.  Unfortunately, this bill was written in way that 
significantly limits is usefulness.  Hopefully these limitations will be 
addressed in the next federal transportation funding bill.


Arthur Ross, Pedestrian-Bicycle Coordinator
City of Madison Traffic Engineering Division
215 Martin Luther King, Jr. Blvd., Suite 100
PO Box 2986
Madison, WI  53701-2986
608/266-6225
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