I 
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. DOO-
LITTLE) introduced the following bill; which was referred to the Com-
mittee 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 2008’’ or as the ‘‘CARS Act 
of 2008’’. 
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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 
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. 
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‘‘(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 gaso-
line equivalent fuel efficiency of more than 40 
miles per gallon, or 
‘‘(B) in a motor vehicle while carrying car-
pooling passengers. 
‘‘(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 in 
connection with travel between an individual’s resi-
dence 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 
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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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