<enum>I</enum><header>Consumer Protection</header> <section id="H5EB451AA8A674656BC3DD287FEA1E1DE"><enum>101.</enum><header>Prohibition on gasoline price gouging</header> <subsection id="H7481454C91E54F07B173E55106D26286"><enum>(a)</enum><header>Unlawful conduct</header><text>During the 30-day period beginning on the date on which the President determines the existence of conditions warranting the drawdown and sale of petroleum products from the Strategic Petroleum Reserve under subsection (d) or (h) of section 161 of the Energy Policy and Conservation Act (42 U.S.C. 6241), it shall be an unfair or deceptive act or practice in violation of section 5(a)(1) of the Federal Trade Commission Act (15 U.S.C. 45(a)(1)) for any person to sell gasoline or diesel fuel at a price which constitutes price gouging as defined by rule pursuant to subsection (b).</text> </subsection><subsection id="HB9FF96E3CD164E76A6FB028CEDFF02F"><enum>(b)</enum><header>Enforcement</header><text>A violation of subsection (a) shall be treated as a violation of a rule defining an unfair or deceptive act or practice prescribed under section 18(a)(1)(B) of the Federal Trade Commission Act (15 U.S.C. 57a(a)(1)(B)) and shall be enforced by the Federal Trade Commission in accordance with all applicable terms and provisions of the Federal Trade Commission Act.</text> </subsection><subsection commented="no" display-inline="no-display-inline" id="H50154676E068419C8734F7EE00D90056"><enum>(c)</enum><header>Penalties</header><text display-inline="yes-display-inline">Any person who violates subsection (a), or the rules promulgated pursuant to this section, shall be subject to a civil penalty in an amount not to exceed $11,000 per day in which a violation occurs.</text> </subsection><subsection id="HF530B30E1C8E4C158E2704015E5283FA"><enum>(d)</enum><header>Rulemaking</header><text display-inline="yes-display-inline">Not later than 90 days after the date of enactment of this Act, the Federal Trade Commission shall promulgate rules, in accordance with section 5(n) of the Federal Trade Commission Act (15 U.S.C. 45(n)), that—</text> <paragraph id="id104B78A7504B44848D87A67343CE27C0"><enum>(1)</enum><text display-inline="yes-display-inline">define <quote>price gouging</quote> for purposes of this section; and</text> </paragraph><paragraph id="id22AA1D25CD6A466DA00165B622EBB541"><enum>(2)</enum><text display-inline="yes-display-inline">carry out this section.</text> </paragraph></subsection></section><section id="id216B364D5A734B4288E94CB8C116A8A8"><enum>102.</enum><header>Competitive pricing task force</header> <subsection id="id54DAA913FC3E4D5AA5AA71B3CD391699"><enum>(a)</enum><header>Establishment</header><text display-inline="yes-display-inline">Not later than 30 days after the date of enactment of this Act, the Federal Trade Commission shall establish a Competitive Pricing Task Force (referred to in this section as the <quote>Task Force</quote>.</text> </subsection><subsection id="idDCED694D0DDF47D3A846FBFD1ED8EEDA"><enum>(b)</enum><header>Duties</header><text display-inline="yes-display-inline">The Task Force shall provide each State attorney general who requests assistance from the Task Force—</text> <paragraph id="idC7BDF69A07CF4E6198D19FED9DDAC074"><enum>(1)</enum><text>with assistance in the investigation of alleged price gouging affecting the consumers of the State; and</text> </paragraph><paragraph id="idDB3C9A8D8D3B4DF1B0A9F4D5B75A86D1"><enum>(2)</enum><text>such additional technical assistance as may be necessary in studying and drafting State laws to prohibit price gouging.</text> </paragraph></subsection><subsection id="id8EE5D2675971405D818FD4190798AE6F"><enum>(c)</enum><header>Duration</header><text>The Task Force shall carry out the duties described in subsection (b) during the 2-year period beginning on the date on which the Task Force is established under subsection (a).</text> </subsection></section><section id="id715C6B022D9948258D15BCEAFE30789C"><enum>103.</enum><header>Consumer information</header> <subsection id="id51FCD9C350C94FF08D736A77449F3EAD"><enum>(a)</enum><header>List</header><text>The Federal Trade Commission shall publish a list on its Web site containing the names of all persons penalized under section 101.</text> </subsection><subsection commented="no" display-inline="no-display-inline" id="id9F647BBA4AD94CAE801ECC8B5AAB2B28"><enum>(b)</enum><header>Information about gasoline prices</header><text>The Energy Information Administration of the Department of Energy shall disseminate to all persons selling gasoline or diesel fuel to retail consumers, in a manner suitable for posting, information contained in the table on the Administration’s Web site entitled, <quote>WHAT WE PAY FOR IN A GALLON OF REGULAR GASOLINE</quote>, to inform such consumers of the factors contributing to the price of gasoline.</text> </subsection></section><section commented="no" display-inline="no-display-inline" id="id5172A3155791490D919FB0B6412FEB78" section-type="subsequent-section"><enum>104.</enum><header>Authorization of appropriations</header><text display-inline="no-display-inline">There are authorized to be appropriated such sums as may be necessary to carry out this title.</text> </section>

Short title

This Act may be cited as the

Gasoline Affordability and Security Act

or the

GAS Act

<enum>I</enum><header>Consumer Protection</header> <section id="H5EB451AA8A674656BC3DD287FEA1E1DE"><enum>101.</enum><header>Prohibition on gasoline price gouging</header> <subsection id="H7481454C91E54F07B173E55106D26286"><enum>(a)</enum><header>Unlawful conduct</header><text>During the 30-day period beginning on the date on which the President determines the existence of conditions warranting the drawdown and sale of petroleum products from the Strategic Petroleum Reserve under subsection (d) or (h) of section 161 of the Energy Policy and Conservation Act (42 U.S.C. 6241), it shall be an unfair or deceptive act or practice in violation of section 5(a)(1) of the Federal Trade Commission Act (15 U.S.C. 45(a)(1)) for any person to sell gasoline or diesel fuel at a price which constitutes price gouging as defined by rule pursuant to subsection (b).</text> </subsection><subsection id="HB9FF96E3CD164E76A6FB028CEDFF02F"><enum>(b)</enum><header>Enforcement</header><text>A violation of subsection (a) shall be treated as a violation of a rule defining an unfair or deceptive act or practice prescribed under section 18(a)(1)(B) of the Federal Trade Commission Act (15 U.S.C. 57a(a)(1)(B)) and shall be enforced by the Federal Trade Commission in accordance with all applicable terms and provisions of the Federal Trade Commission Act.</text> </subsection><subsection commented="no" display-inline="no-display-inline" id="H50154676E068419C8734F7EE00D90056"><enum>(c)</enum><header>Penalties</header><text display-inline="yes-display-inline">Any person who violates subsection (a), or the rules promulgated pursuant to this section, shall be subject to a civil penalty in an amount not to exceed $11,000 per day in which a violation occurs.</text> </subsection><subsection id="HF530B30E1C8E4C158E2704015E5283FA"><enum>(d)</enum><header>Rulemaking</header><text display-inline="yes-display-inline">Not later than 90 days after the date of enactment of this Act, the Federal Trade Commission shall promulgate rules, in accordance with section 5(n) of the Federal Trade Commission Act (15 U.S.C. 45(n)), that—</text> <paragraph id="id104B78A7504B44848D87A67343CE27C0"><enum>(1)</enum><text display-inline="yes-display-inline">define <quote>price gouging</quote> for purposes of this section; and</text> </paragraph><paragraph id="id22AA1D25CD6A466DA00165B622EBB541"><enum>(2)</enum><text display-inline="yes-display-inline">carry out this section.</text> </paragraph></subsection></section><section id="id216B364D5A734B4288E94CB8C116A8A8"><enum>102.</enum><header>Competitive pricing task force</header> <subsection id="id54DAA913FC3E4D5AA5AA71B3CD391699"><enum>(a)</enum><header>Establishment</header><text display-inline="yes-display-inline">Not later than 30 days after the date of enactment of this Act, the Federal Trade Commission shall establish a Competitive Pricing Task Force (referred to in this section as the <quote>Task Force</quote>.</text> </subsection><subsection id="idDCED694D0DDF47D3A846FBFD1ED8EEDA"><enum>(b)</enum><header>Duties</header><text display-inline="yes-display-inline">The Task Force shall provide each State attorney general who requests assistance from the Task Force—</text> <paragraph id="idC7BDF69A07CF4E6198D19FED9DDAC074"><enum>(1)</enum><text>with assistance in the investigation of alleged price gouging affecting the consumers of the State; and</text> </paragraph><paragraph id="idDB3C9A8D8D3B4DF1B0A9F4D5B75A86D1"><enum>(2)</enum><text>such additional technical assistance as may be necessary in studying and drafting State laws to prohibit price gouging.</text> </paragraph></subsection><subsection id="id8EE5D2675971405D818FD4190798AE6F"><enum>(c)</enum><header>Duration</header><text>The Task Force shall carry out the duties described in subsection (b) during the 2-year period beginning on the date on which the Task Force is established under subsection (a).</text> </subsection></section><section id="id715C6B022D9948258D15BCEAFE30789C"><enum>103.</enum><header>Consumer information</header> <subsection id="id51FCD9C350C94FF08D736A77449F3EAD"><enum>(a)</enum><header>List</header><text>The Federal Trade Commission shall publish a list on its Web site containing the names of all persons penalized under section 101.</text> </subsection><subsection commented="no" display-inline="no-display-inline" id="id9F647BBA4AD94CAE801ECC8B5AAB2B28"><enum>(b)</enum><header>Information about gasoline prices</header><text>The Energy Information Administration of the Department of Energy shall disseminate to all persons selling gasoline or diesel fuel to retail consumers, in a manner suitable for posting, information contained in the table on the Administration’s Web site entitled, <quote>WHAT WE PAY FOR IN A GALLON OF REGULAR GASOLINE</quote>, to inform such consumers of the factors contributing to the price of gasoline.</text> </subsection></section><section commented="no" display-inline="no-display-inline" id="id5172A3155791490D919FB0B6412FEB78" section-type="subsequent-section"><enum>104.</enum><header>Authorization of appropriations</header><text display-inline="no-display-inline">There are authorized to be appropriated such sums as may be necessary to carry out this title.</text> </section><enum>II</enum><header>Increasing supply</header> <section id="idA9C3B816831C416790F06174EFFB84B6"><enum>201.</enum><header>Fuel diversification</header> <subsection id="id58F5866F5DBA47B496E076517D82C10F"><enum></enum><text>Section 402 of the Energy Policy Act of 2005 (42 U.S.C. 15962) is amended—</text> <paragraph id="id2DA3BC33D6D94F359C62AFEBB657D325"><enum>(1)</enum><text>in subsection (b)(1)(A)—</text> <subparagraph id="id03EE2888E4534DA2AD425D5C00239654"><enum>(A)</enum><text>in clause (iv), by striking <quote>and</quote> at the end;</text> </subparagraph><subparagraph id="id75047DEA2CCD4680934A1F5B98949787"><enum>(B)</enum><text>by redesignating clause (v) as clause (vi); and</text> </subparagraph><subparagraph id="idB22C2B660215416E836CBA04103BFC78"><enum>(C)</enum><text>by inserting after clause (iv) the following:</text> <quoted-block display-inline="no-display-inline" id="id6C3BD52F0B044BD29A7637D203E058FF" style="OLC"> <clause id="id414B2B7A7EBE496B83D2796D93D93794"><enum>(v)</enum><text>a Fischer-Tropsch technology project to produce ultra-low sulfur liquid transportation fuel; and</text> </clause><after-quoted-block>; and</after-quoted-block></quoted-block> </subparagraph></paragraph><paragraph id="idF9C998DF6DE442ECB215A0970F197D78"><enum>(2)</enum><text>by adding at the end the following:</text> <quoted-block display-inline="no-display-inline" id="id2F0F2D5093FC4911B2D300F09D5F4CC5" style="OLC"> <subsection id="idDD62199652BC4056B6BB0FAFE190419C"><enum>(j)</enum><header>Energy policy priority</header> <paragraph id="id2E80F6CC398741D4863EB1C335CF1BDA"><enum>(1)</enum><header>Establishment</header><text>Not later than 90 days after the date on which the Secretary provides funds for a Fischer-Tropsch technology project to produce ultra-low sulfur liquid transportation fuel under subsection (b)(1)(A)(v), the Secretary shall establish as an energy policy priority the expedited, large-scale commercialization of that technology to promote the supply of affordable, clean, domestic gasoline and diesel fuel.</text> </paragraph><paragraph id="idA8423F55BF2E4B11B885F7C7C848A3FC"><enum>(2)</enum><header>Subsequent projects</header> <subparagraph id="idEA6CDF66D1B24FD097A1FF943EC5F9A3"><enum>(A)</enum><header>In general</header><text>In accordance with the energy policy priority established under paragraph (1), the Secretary shall provide funds for a subsequent Fischer-Tropsch technology project to produce ultra-low sulfur liquid transportation fuel as soon as practicable after the date on which the priority is established.</text> </subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id1D6538D63F464C34B3D2DB1A01B319B3"><enum>(B)</enum><header>Criteria for selection</header><text>In carrying out subparagraph (A), the Secretary shall select the private sector recipient that is the most capable of designing and constructing a Fischer-Tropsch technology project with an output of not less than 50,000 barrels per day of ultra-low sulfur transportation fuel, as determined by the Secretary.</text> </subparagraph></paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph></subsection></section><section id="id412F2E0DC9D74CEEB2C5908D7B31DDFD"><enum>202.</enum><header>Fuel treatment</header><text display-inline="no-display-inline">Not later than 60 days after the date of enactment of this Act, the Administrator of the Environmental Protection Agency shall conduct an expedited review of any fuel additive an application for verification for which has been filed in accordance with the voluntary diesel retrofit program.</text> </section><enum>III</enum><header>Decreasing demand</header> <section commented="no" display-inline="no-display-inline" id="ID7C2F143DCB354413B7A0D2509F59AC2C" section-type="subsequent-section"><enum>301.</enum><header>Credit for teleworking</header> <subsection commented="no" display-inline="no-display-inline" id="ID1DCB31BA7D92435E8294834782F4001E"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to foreign tax credit, etc.) is amended by adding at the end the following new section:</text> <quoted-block display-inline="no-display-inline" id="ID0B74A102E7974700A6F1581D439F676B" style="OLC"> <section commented="no" display-inline="no-display-inline" id="IDBBFB8E2414544BEEA96072E13D2121D9" section-type="subsequent-section"><enum>30D.</enum><header>Teleworking credit</header> <subsection commented="no" display-inline="no-display-inline" id="IDE245489C41544F10BA74B6E55956D335"><enum>(a)</enum><header>Allowance of credit</header><text display-inline="yes-display-inline">In the case of an eligible taxpayer, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the qualified teleworking expenses paid or incurred by the taxpayer during such year.</text> </subsection><subsection commented="no" display-inline="no-display-inline" id="IDF71014BAE1FB4004A107776BC142B759"><enum>(b)</enum><header>Maximum credit</header> <paragraph commented="no" display-inline="no-display-inline" id="IDBE9447F377674154AB83F01D003FCC74"><enum>(1)</enum><header>Per teleworker limitation</header><text display-inline="yes-display-inline">The credit allowed by subsection (a) for a taxable year with respect to qualified teleworking expenses paid or incurred by or on behalf of an individual teleworker shall not exceed—</text> <subparagraph commented="no" display-inline="no-display-inline" id="idEF3D7147CAD54CDCBF49D3228D89BB3F"><enum>(A)</enum><text display-inline="yes-display-inline">in the case of an eligible taxpayer described in subsection (c)(1)(A), $1,000, and</text> </subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="id82B9435857E347D6AE07B2DA55E068EE"><enum>(B)</enum><text display-inline="yes-display-inline">in the case of an eligible taxpayer described in subsection (c)(1)(B), $2,000.</text> </subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID7CBB1D140CAA4FCDB6C535792353E0FF"><enum>(2)</enum><header>Reduction for teleworking less than full year</header><text display-inline="yes-display-inline">In the case of an individual who is in a teleworking arrangement for less than a full taxable year, the dollar amount referred to subparagraph (A) or (B) of paragraph (1) shall be reduced by an amount which bears the same ratio to such dollar amount as the number of months in which such individual is not in a teleworking arrangement bears to 12. For purposes of the preceding sentence, an individual shall be treated as being in a teleworking arrangement for a month if the individual is subject to such arrangement for any day of such month.</text> </paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="ID0095F60BA9C54928A30093E5AA8510C8"><enum>(c)</enum><header>Definitions</header><text display-inline="yes-display-inline">For purposes of this section—</text> <paragraph commented="no" display-inline="no-display-inline" id="IDB856AD1AA57C4B3EA950ACBC7F5971A5"><enum>(1)</enum><header>Eligible taxpayer</header><text display-inline="yes-display-inline">The term <term>eligible taxpayer</term> means—</text> <subparagraph commented="no" display-inline="no-display-inline" id="ID8872F1AF1E7947779818003096F5BF15"><enum>(A)</enum><text display-inline="yes-display-inline">in the case of an individual, an individual who performs services for an employer under a teleworking arrangement, and</text> </subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="ID2C4E98AA76A24141BAC37B7044E54820"><enum>(B)</enum><text display-inline="yes-display-inline">in the case of an employer, an employer for whom employees perform services under a teleworking arrangement.</text> </subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID8CC424BE023A4859BC385FC5D3129F3D"><enum>(2)</enum><header>Teleworking arrangement</header><text display-inline="yes-display-inline">The term <term>teleworking arrangement</term> means an arrangement under which an employee teleworks for an employer not less than 75 days per year.</text> </paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID9FC7A1344CE54596BF45081DF7AF74AA"><enum>(3)</enum><header>Qualified teleworking expenses</header><text display-inline="yes-display-inline">The term <term>qualified teleworking expenses</term> means expenses paid or incurred under a teleworking arrangement for furnishings and electronic information equipment which are used to enable an individual to telework.</text> </paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDD9083317546D461784DFC57BAFED73FC"><enum>(4)</enum><header>Telework</header><text display-inline="yes-display-inline">The term <term>telework</term> means to perform work functions, using electronic information and communication technologies, thereby reducing or eliminating the physical commute to and from the traditional work site.</text> </paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="IDE5C7DB1F9AE9491DA5A0E57DAC234D68"><enum>(d)</enum><header>Limitation based on amount of tax</header> <paragraph commented="no" display-inline="no-display-inline" id="ID129626EFB7EA4DB087425368FFB58F69"><enum>(1)</enum><header>Liability for tax</header><text display-inline="yes-display-inline">The credit allowable under subsection (a) for any taxable year shall not exceed the excess (if any) of—</text> <subparagraph commented="no" display-inline="no-display-inline" id="ID52EDD4EF1C1E424480ED3BB2C39EA502"><enum>(A)</enum><text display-inline="yes-display-inline">the regular tax for the taxable year, reduced by the sum of the credits allowable under subpart A and the preceding sections of this subpart, over</text> </subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="ID5441E2F17C764F6F95CEC4A2FD721F4B"><enum>(B)</enum><text display-inline="yes-display-inline">the tentative minimum tax for the taxable year.</text> </subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID186EDF0F5DD740979E0062C3E6F7923C"><enum>(2)</enum><header>Carryforward of unused credit</header><text display-inline="yes-display-inline">If the amount of the credit allowable under subsection (a) for any taxable year exceeds the limitation under paragraph (1) for the taxable year, the excess shall be carried to the succeeding taxable year and added to the amount allowable as a credit under subsection (a) for such succeeding taxable year.</text> </paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="ID1CEB58076CE24B2385D41B9D6D907EA1"><enum>(e)</enum><header>Special rules</header> <paragraph commented="no" display-inline="no-display-inline" id="ID05AC903B089E4A0B8FC6BB603E1FB3A5"><enum>(1)</enum><header>Basis reduction</header><text display-inline="yes-display-inline">The basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit (determined without regard to subsection (d)).</text> </paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID6DDE4884FB0143ADACA3DCA0BB5781BF"><enum>(2)</enum><header>Recapture</header><text display-inline="yes-display-inline">The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit.</text> </paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID2237B934EBAE460083ADA1E2D4BC00E8"><enum>(3)</enum><header>Property used outside United States not qualified</header><text display-inline="yes-display-inline">No credit shall be allowed under subsection (a) with respect to any property referred to in section 50(b)(1) or with respect to the portion of the cost of any property taken into account under section 179.</text> </paragraph><paragraph commented="no" display-inline="no-display-inline" id="ID3C8D0283C2524A5CB8BC577DF613F01F"><enum>(4)</enum><header>Election to not take credit</header><text display-inline="yes-display-inline">No credit shall be allowed under subsection (a) for any expense if the taxpayer elects to not have this section apply with respect to such expense.</text> </paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDB3DFBA2636F2499F827470F3DEC0A9A7"><enum>(5)</enum><header>Denial of double benefit</header><text display-inline="yes-display-inline">No deduction or credit (other than under this section) shall be allowed under this chapter with respect to any expense which is taken into account in determining the credit under this section.</text> </paragraph></subsection></section><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection commented="no" display-inline="no-display-inline" id="ID7C1C38E649924CFD98B1FC7DE3F05B33"><enum>(b)</enum><header>Conforming amendments</header> <paragraph commented="no" display-inline="no-display-inline" id="id6D908C7106CD41B3B88A4D0B086F5C19"><enum>(1)</enum><text display-inline="yes-display-inline">Subsection (a) of section 1016 of the Internal Revenue Code of 1986 is amended by striking <quote>and</quote> at the end of paragraph (36), by striking the period at the end of paragraph (37) and inserting <quote>, and</quote>, and by adding at the end the following new paragraph:</text> <quoted-block display-inline="no-display-inline" id="IDBC116A085F2740D2B7673217219325EB" style="OLC"> <paragraph commented="no" display-inline="no-display-inline" id="IDD9472FFEDE874C4E8CA5F08B07A6ED95"><enum>(38)</enum><text display-inline="yes-display-inline">to the extent provided in section 30D(e)(1), in the case of amounts with respect to which a credit has been allowed under section 30D.</text> </paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </paragraph><paragraph commented="no" display-inline="no-display-inline" id="IDD0110CE153884CFCA9D6EF6C4E28BD11"><enum>(2)</enum><text display-inline="yes-display-inline">Section 55(c)(3) of such Code is amended by inserting <quote>30D(d),</quote> after <quote>30(b)(3),</quote>.</text> </paragraph><paragraph commented="no" display-inline="no-display-inline" id="id85C7FC5B713644918AB1DC2775525C05"><enum>(3)</enum><text display-inline="yes-display-inline">Section 6501(m) of such Code is amended by inserting <quote>30D(e)(4),</quote> after <quote>30C(e)(5),</quote>.</text> </paragraph></subsection><subsection commented="no" display-inline="no-display-inline" id="IDFA719CE82E45431AA360D81C87B22381"><enum>(c)</enum><header>Clerical amendment</header><text display-inline="yes-display-inline">The table of sections for subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:</text> <quoted-block display-inline="no-display-inline" id="IDFB96C344C3D94CD19B62247600A21404" style="OLC"> <toc regeneration="no-regeneration"> <toc-entry bold="off" level="section">Sec. 30D. Teleworking credit.</toc-entry> </toc> <after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection commented="no" display-inline="no-display-inline" id="ID4703BAE51EB74DB3A41700A5DED09C45"><enum>(d)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date.</text> </subsection></section><section commented="no" display-inline="no-display-inline" id="HF730BE0DB16F4F0989372DBD40729960" section-type="subsequent-section"><enum>302.</enum><header>Employer-provided computer equipment treated as fringe benefit</header> <subsection commented="no" display-inline="no-display-inline" id="HA54885750CFF49AD857BD2AEA954BA00"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Subsection (a) of section 132 of the Internal Revenue Code of 1986 is amended by striking <quote>or</quote> at the end of paragraph (7), by striking the period at the end of paragraph (8) and inserting <quote>, or</quote>, and by adding at the end the following new paragraph:</text> <quoted-block display-inline="no-display-inline" id="HCE7816B56A764D1C840037F8DDB82535" style="OLC"> <paragraph commented="no" display-inline="no-display-inline" id="H94BAD55DA9204DF19D99C47B9E6BF592"><enum>(9)</enum><text display-inline="yes-display-inline">qualified employer-provided computer equipment fringe.</text> </paragraph><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection commented="no" display-inline="no-display-inline" id="H46171B90CBD2426500F63E0076497602"><enum>(b)</enum><header>Qualified employer-Provided computer equipment fringe</header><text display-inline="yes-display-inline">Section 132 of such Code is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection:</text> <quoted-block display-inline="no-display-inline" id="H0E81AF9E469449C588E2724306D4549" style="OLC"> <subsection commented="no" display-inline="no-display-inline" id="H3BF9C5649A5B435EAB5013FBAE9FEF"><enum>(o)</enum><header>Qualified employer-provided computer equipment fringe</header><text display-inline="yes-display-inline">For purposes of this section—</text> <paragraph commented="no" display-inline="no-display-inline" id="H06BE1F3AE16549AE8702366B88CCC764"><enum>(1)</enum><header>In general</header><text display-inline="yes-display-inline">The term <quote>qualified employer-provided computer equipment fringe</quote> means any computer and related equipment and services provided to an employee by an employer if—</text> <subparagraph commented="no" display-inline="no-display-inline" id="HA44889E8A5D242AE9BBBF0FE86FBFDA7"><enum>(A)</enum><text display-inline="yes-display-inline">such computer and related equipment and services are necessary for the employee to perform work for the employer from the employee’s home, and</text> </subparagraph><subparagraph commented="no" display-inline="no-display-inline" id="H69FCB5D1F4F044AB92C91DB6C700C388"><enum>(B)</enum><text display-inline="yes-display-inline">the employee makes substantial business use of the equipment in the performance of work for the employer.</text> </subparagraph></paragraph><paragraph commented="no" display-inline="no-display-inline" id="H4BC7FF3AEC1642CCA023890843127E06"><enum>(2)</enum><header>Substantial use</header><text display-inline="yes-display-inline">For purposes of paragraph (1), the term <quote>substantial business use</quote> includes standby use for periods when work from home may be required by the employer such as during work closures caused by the threat of terrorism, inclement weather, or natural disasters.</text> </paragraph></subsection><after-quoted-block>.</after-quoted-block></quoted-block> </subsection><subsection commented="no" display-inline="no-display-inline" id="HEE6D2BC716E34AF487C83B06C560AA1"><enum>(c)</enum><header>Effective date</header><text display-inline="yes-display-inline">The amendments made by this section shall apply to taxable years beginning after December 31, 2005.</text> </subsection></section><section commented="no" display-inline="no-display-inline" id="id5BB8C97C2AA941F8ADAA035B48A4CF42"><enum>303.</enum><header>Sense of Congress</header><text display-inline="no-display-inline">It is the sense of Congress that Congress and the employees of the legislative branch of the Federal Government should—</text> <paragraph commented="no" display-inline="no-display-inline" id="id0498CF574C414C4FA84DDF012C6EB394"><enum>(1)</enum><text>conserve gasoline, aviation, and diesel fuel by whatever means practicable; and</text> </paragraph><paragraph commented="no" display-inline="no-display-inline" id="id03080E5371E1496DA7304510FD485CC9"><enum>(2)</enum><text>as a part of such conservation efforts, promote teleworking.</text> </paragraph></section>