I 
109TH CONGRESS 
2D SESSION 
H. R. 5203 
To amend the Internal Revenue Code of 1986 to allow individuals a credit 
against income tax of at least $500 to offset the cost of high 2006 
gasoline and diesel fuel prices. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 26, 2006 
Mr. CHABOT 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 indi-
viduals a credit against income tax of at least $500 
to offset the cost of high 2006 gasoline and diesel fuel 
prices. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Gasoline Price Relief 
Act of 2006’’. 
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SEC. 2. CREDIT AGAINST INCOME TAX TO OFFSET COST OF 
HIGH 2006 GASOLINE AND DIESEL FUEL 
PRICES. 
(a) IN GENERAL.—Subchapter B of chapter 65 of the 
Internal Revenue Code of 1986 (relating to abatements, 
credits, and refunds) is amended by adding at the end the 
following new section: 
‘‘SEC. 6431. NONREFUNDABLE CREDIT TO OFFSET COST OF 
HIGH 2006 GASOLINE AND DIESEL FUEL 
PRICES. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an eli-
gible individual, there shall be allowed as a credit against 
the tax imposed by chapter 1 for the taxpayer’s last tax-
able year ending in 2006 the amount of $500 ($1,000 in 
the case of a joint return). 
‘‘(b) DEFINITIONS.—For purposes of this section— 
‘‘(1) ELIGIBLE INDIVIDUAL.— 
‘‘(A) IN GENERAL.—The term ‘eligible in-
dividual’ means any individual to whom is reg-
istered under State law any qualified highway 
vehicle. 
‘‘(B) EXCEPTIONS.—Such term shall not 
include— 
‘‘(i) any estate or trust, 
‘‘(ii) any nonresident alien individual, 
and 
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‘‘(iii) any individual with respect to 
whom a deduction under section 151 is al-
lowable to another taxpayer for a taxable 
year beginning in the calendar year in 
which the individual’s taxable year begins. 
‘‘(2) QUALIFIED HIGHWAY VEHICLE.— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
highway vehicle’ means any highway vehicle 
fueled in whole or in part by gasoline or diesel 
fuel. 
‘‘(B) EXCEPTION
FOR
BUSINESS
VEHI-
CLES.—Such term shall not include any vehicle 
all of the use of which is in any trade or busi-
ness. 
‘‘(c) CREDIT TREATED AS NONREFUNDABLE PER-
SONAL CREDIT.—For purposes of this title, the credit al-
lowed under this section shall be treated as a credit allow-
able under subpart A of part IV of subchapter A of chap-
ter 1.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such subchapter B is amended by adding at the end 
the following new item: 
‘‘Sec. 6431. Nonrefundable credit to offset cost of high 2006 gasoline and diesel 
fuel prices.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending during 
2006. 
Æ 
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