[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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