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H.R. 5905 (110th): CARS Act of 2008

The text of the bill below is as of Apr 24, 2008 (Introduced).



2d Session

H. R. 5905


April 24, 2008

(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


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


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.


Deduction for certain commuting expenses of individuals


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:


Certain commuting expenses


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.


Applicable percentage

For purposes of this section—


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 aThe applicable
 round-trip commute of:percentage is:
Less than 10 miles10 percent
At least 10 miles, but not greater than 15 miles30 percent
At least 15 miles, but not greater than 25 miles50 percent
At least 25 miles75 percent.

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—


in a motor vehicle which has a gasoline equivalent fuel efficiency of more than 40 miles per gallon, or


in a motor vehicle while carrying carpooling passengers.


Definitions related to commuting

For purposes of this section—


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.


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.



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.



Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.