Pedal Power

12 Pages Posted: 9 Sep 2009

See all articles by Joel S. Newman

Joel S. Newman

Wake Forest University - School of Law

Date Written: May 12, 2009


A study of the development, the pros and cons, and the reaction to, the recently enacted bike commuter tax fringe benefit law. Ironically, even though Congressman Earl Blumenauer (D.Oregon) worked for at least seven years to enact the provision, he ultimately voted against it. It was attached to the $700 billion TARP bailout bill, which he opposed.

Keywords: tax, commuting, bicycles

JEL Classification: K34, K41

Suggested Citation

Newman, Joel S., Pedal Power (May 12, 2009). Wake Forest Univ. Legal Studies Paper No. 1404021. Available at SSRN: or

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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