[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4964 Introduced in House (IH)]

111th CONGRESS
  2d Session
                                H. R. 4964

  To amend the Internal Revenue Code of 1986 to provide individuals a 
                   deduction for commuting expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 25, 2010

 Mr. Mario Diaz-Balart of Florida 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 individuals a 
                   deduction for commuting expenses.

    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 ``Commuter Aid and Relief for Suburbs 
Act of 2010'' or as the ``CARS Act of 2010''.

SEC. 2. DEDUCTION FOR CERTAIN COMMUTING EXPENSES OF INDIVIDUALS.

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

``SEC. 224. CERTAIN COMMUTING EXPENSES.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a deduction an amount equal to the applicable percentage of 
the amount paid or incurred by the taxpayer during the taxable year for 
qualified commuting expenses of the taxpayer, his spouse, and 
dependents.
    ``(b) Applicable Percentage.--For purposes of this section--
            ``(1) In general.--The term `applicable percentage' means, 
        with respect to the expenses of any individual in connection 
        with a round-trip commute of a certain number of miles, the 
        percentage determined in accordance with the following table:

``In the case of a                                       The applicable
  round-trip commute of:                                 percentage is:
        Less than 10 miles...........................       10 percent 
        At least 10 miles, but not greater than 15          30 percent 
            miles.
        At least 15 miles, but not greater than 25          50 percent 
            miles.
        At least 25 miles............................       75 percent.
            ``(2) Special rule for high gas mileage vehicles and 
        carpoolers.--Notwithstanding paragraph (1), the applicable 
        percentage shall be 100 percent with respect to any portion of 
        a round-trip commute which is made--
                    ``(A) in a motor vehicle which has a gasoline 
                equivalent fuel efficiency of more than 40 miles per 
                gallon,
                    ``(B) in a motor vehicle while carrying carpooling 
                passengers, or
                    ``(C) on public transporation (including any 
                parking fees in connection with using such public 
                transportation).
    ``(c) Definitions Related to Commuting.--For purposes of this 
section--
            ``(1) Qualified commuting expenses.--The term `qualified 
        commuting expenses' means reasonable expenses paid or incurred 
        for transportation (including public transportation and parking 
        fees in connection with using any such public transportation) 
        in connection with travel between an individual's residence and 
        place of employment.
            ``(2) Round-trip commute.--The term `round-trip commute' 
        means the reasonable driving distance from an individual's 
        residence to such individual's place of employment and back to 
        such residence.''.
    (b) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by redesignating the 
item relating to section 224 as an item relating to section 225 and 
inserting before such item the following new item:

``Sec. 224. Certain commuting expenses.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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