110 HR 6667 IH: To amend the Internal Revenue Code of 1986 to provide a U.S. House of Representatives 2008-07-30 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 110th CONGRESS 2d Session H. R. 6667 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.

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:

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.