HR 5905
110th CONGRESS
2d Session
H. R. 5905
To amend the Internal Revenue Code of 1986 to provide individuals
a deduction for commuting expenses.
IN THE HOUSE OF REPRESENTATIVES
April 24, 2008
Mr. MARIO DIAZ-BALART of Florida (for himself, Mr. KIRK, Mr. LINCOLN DIAZ-BALART
of Florida, Ms. ROS-LEHTINEN, Mr. KELLER of Florida, Mr. TIM MURPHY of Pennsylvania,
Mr. ALEXANDER, and Mr. DOOLITTLE) 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 2008'
or as the `CARS Act of 2008'.
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 miles
--30 percent
At least 15 miles, but not greater than 25 miles
--50 percent
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 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, or
`(B) in a motor vehicle while carrying carpooling passengers.
`(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 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.
END
