[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6667 Introduced in House (IH)]







110th CONGRESS
  2d Session
                                H. R. 6667

 To amend the Internal Revenue Code of 1986 to provide a deduction for 
the cost of fuel used for commuting to and from work whether or not the 
                  taxpayer itemizes other deductions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 30, 2008

 Mr. Campbell of California (for himself, Mr. Shadegg, Mr. Pence, Mr. 
 Feeney, Mr. Broun of Georgia, Mr. Lamborn, Mr. Davis of Kentucky, Mr. 
  Chabot, Mrs. Bachmann, Mr. Bartlett of Maryland, Mr. David Davis of 
   Tennessee, Mr. Doolittle, Mr. Walberg, Mr. Kuhl of New York, Mr. 
    Barrett of South Carolina, Mr. Goode, Mrs. Myrick, Mr. Kline of 
Minnesota, Mrs. Musgrave, Mrs. Schmidt, Mr. Bishop of Utah, Mr. Latta, 
 Mr. Poe, Mrs. Blackburn, Ms. Foxx, Mr. Gingrey, Mr. Westmoreland, Mr. 
   McHenry, and Mr. Daniel E. Lungren of California) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide a deduction for 
the cost of fuel used for commuting to and from work whether or not the 
                  taxpayer itemizes other deductions.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DEDUCTION FOR COST OF FUEL USED TO COMMUTE TO AND FROM WORK.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by redesignating section 224 
as section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. COST OF FUEL USED TO COMMUTE TO AND FROM WORK.

    ``(a) In General.--In the case of an eligible individual, there 
shall be allowed as a deduction for the taxable year an amount equal to 
the cost of fuel used by the taxpayer for commuting to and from work in 
a highway motor vehicle.
    ``(b) Eligible Individual.--For purposes of this section, the term 
`eligible individual' means any individual other than--
            ``(1) any nonresident alien individual, and
            ``(2) any individual with respect to whom a deduction under 
        section 151 is allowable to another taxpayer for a taxable year 
        beginning in the calendar year in which the individual's 
        taxable year begins.
    ``(c) Special Rules.--For purposes of this section--
            ``(1) Fuel purchased by dependents.--Fuel purchased by an 
        individual described in subsection (b)(2) shall be treated for 
        purposes of this section as if purchased by the taxpayer 
        referred to in such subparagraph.
            ``(2) Fuel used in business.--Fuel purchased for use in a 
        trade or business shall not be taken into account under 
        subsection (a).
            ``(3) Substantiation.--A purchase of fuel may be taken into 
        account under this section only if substantiated in such manner 
        as the Secretary shall prescribe.''.
    (b) Deduction Allowed in Computing Adjusted Gross Income.--
Subsection (a) of section 62 of such Code is amended by inserting 
before the last sentence the following new paragraph:
            ``(22) Cost of fuel used to commute to and from work.--The 
        deduction allowed by section 224.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 224 and inserting the following new items:

``Sec. 224. Cost of fuel used to commute to and from work.
``Sec. 225. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to fuel purchased after the date of the enactment of this Act in 
taxable years ending after such date.
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