In fact, I think this is modeled on the Danish plan, where people get money for a new bike every three years. $20 x 36 months equals $720 tax free dollars for a new bike, and accessories for commuting (good lock, lights, flags, panniers, rain slicker, gaiters, &c.) plus a few transit tickets for when the weather is simply too bad to bike. It's a great package to encourage people to bike to work.
Except it looks like here, it'd be yet another benefit that is not available to the self-employed. (Granted, a tiny one in the scheme of things, but gads, the system is annoying.)
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