[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3432 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3432

To amend the Internal Revenue Code of 1986 to allow long-distance rural 
 commuters a deduction during periods when the local price of gasoline 
                         exceeds $3 per gallon.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 30, 2009

  Mr. Space (for himself and Mr. Paul) 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 allow long-distance rural 
 commuters a deduction during periods when the local price of gasoline 
                         exceeds $3 per gallon.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Rural Commuters Relief Act of 
2009''.

SEC. 2. FINDINGS.

    The Congress hereby finds:
            (1) In 2009, the price of gasoline has risen to record 
        levels in many areas of the United States.
            (2) Rising gas prices present significant challenges to 
        commuters dependent on cars or other automobiles for 
        transportation to and from their places of employment.
            (3) Residents of rural areas are particularly affected by 
        increasing gasoline prices given their limited access to public 
        transportation and longer distances between homes and places of 
        employment.
            (4) The health of economies in many rural areas is 
        particularly susceptible to harm from the increasing price of 
        gasoline.
            (5) The documented incidence of poverty is higher outside 
        of metropolitan areas than within such areas.

SEC. 3. DEDUCTION FOR LONG-DISTANCE RURAL COMMUTERS DURING PERIODS OF 
              HIGH GASOLINE PRICES.

    (a) In General.--Part VI of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225 and by inserting after section 223 the following new 
section:

``SEC. 224. HIGH GASOLINE EXPENSES FOR LONG-DISTANCE RURAL COMMUTERS.

    ``(a) Allowance of Deduction.--In the case of an eligible 
individual, there shall be allowed as a deduction the sum of the 
amounts determined under subsection (b) for each high gasoline price 
month during the taxable year.
    ``(b) Amount of Deduction.--
            ``(1) In general.--The amount determined under this 
        subsection for each high gasoline price month shall be an 
        amount equal to--
                    ``(A) so many of the miles driven by the individual 
                for each trip during such month between the 
                individual's principal place of abode and primary place 
                of employment as exceeds 30 miles, multiplied by
                    ``(B) the standard rate of mileage for use of an 
                automobile for purposes of section 162(a) (as in effect 
                for such month).
            ``(2) Increased deduction for car pooling.--For any month, 
        in the case of an eligible individual who car pools an average 
        of 4 trips per week during the 3-month period ending with such 
        month, the standard rate of mileage under paragraph (1)(B) 
        shall be increased by $0.30 with respect to each trip during 
        which the individual car pools.
            ``(3) Car pool.--For purposes of this subsection, an 
        individual car pools on any trip if at least one other 
        individual is in the highway motor vehicle during substantially 
        all of the trip in connection with the employment of such other 
        individual.
    ``(c) Monthly Limitation.--The amount determined under subsection 
(b) with respect to an individual for any month shall not exceed $100.
    ``(d) Eligible Individual.--For purposes of this section--
            ``(1) In general.--The term `eligible individual' means, 
        with respect to any month, any individual if--
                    ``(A) throughout such month, the distance between 
                the individual's principal place of abode and primary 
                place of employment is more than 30 miles,
                    ``(B) on at least 4 days during each week of such 
                month, such individual commutes between such place of 
                abode and place of employment using a highway motor 
                vehicle--
                            ``(i) which is fueled by gasoline or diesel 
                        fuel, and
                            ``(ii) which is registered to such 
                        individual or to another individual as part of 
                        a car pooling arrangement between such 
                        individuals,
                    ``(C) both such places are in rural areas, and
                    ``(D) the family income of the family which 
                includes the taxpayer does not exceed the median family 
                income for the United States.
            ``(2) Rural area.--The term `rural area' means any 
        nonmetropolitan area (as determined by the Office of Management 
        and Budget for census purposes) with a population of not more 
        than 30,000.
    ``(e) High Gasoline Price Month.--For purposes of this section--
            ``(1) In general.--The term `high gasoline price month' 
        means any calendar month during which the average weekly retail 
        price of regular grade gasoline (inclusive of taxes) for 
        applicable PAD District is at least $3 per gallon.
            ``(2) Applicable pad district.--For purposes of paragraph 
        (1), the applicable PAD district is the Petroleum 
        Administration for Defense District which includes most of the 
        distance between the individual's principal place of abode and 
        primary place of employment.
    ``(f) Separate Application to Individuals Filing Joint Returns.--
This section shall be applied separately to individuals filing a joint 
return.''.
    (b) Deduction Allowed Whether or Not Individual Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code is amended by 
inserting after paragraph (21) the following new paragraph:
            ``(22) High gasoline expenses for long-distance rural 
        commuters.--The deduction allowed by section 224.''.
    (c) Clerical Amendment.--The table of sections for part VI 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. High gasoline expenses for long-distance rural commuters.
``Sec. 225. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to calendar months beginning after the date of the enactment of 
this Act and to taxable years ending after such date.
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