This Bruce Wayne figure was released in the Batman Beyond: Return of the Joker toy line. It's a repaint of a figure released in the New Batman Adventures line. It's funny since Bruce Wayne is an old man in the Batman Beyond. This figures is of Bruce Wayne and comes with additonal accessories to make him look like Bruce in a suit and overcoat as well as Batman.
I like to call this figure "Halloween Batman" because of his orange and black color scheme. His cowl is a little goofy, but I always liked the Bruce Wayne/Batman dress up figures. He also came with clip on gloves. This figure has been released in at least two other color schemes (Red and Gray) I bought another version of him at a flea market not to long ago.