I 
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 Representa-
tives 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 chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
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additional itemized deductions) is amended by redesig-
nating 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 com-
muting expenses of the taxpayer, his spouse, and depend-
ents. 
‘‘(b) APPLICABLE PERCENTAGE.—For purposes of 
this section— 
‘‘(1) IN GENERAL.—The term ‘applicable per-
centage’ means, with respect to the expenses of any 
individual in connection with a round-trip commute 
of a certain number of miles, the percentage deter-
mined 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 portion of a round- 
trip commute which is made— 
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‘‘(A) in a motor vehicle which has a gaso-
line equivalent fuel efficiency of more than 40 
miles per gallon, 
‘‘(B) in a motor vehicle while carrying car-
pooling 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 reason-
able expenses paid or incurred for transportation 
(including public transportation and parking fees in 
connection with using any such public transpor-
tation) in connection with travel between an individ-
ual’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 indi-
vidual’s place of employment and back to such resi-
dence.’’. 
(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 
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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. 
Æ 
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