I 
111TH CONGRESS 
1ST SESSION H. R. 3432 
To amend the Internal Revenue Code of 1986 to allow long-distance rural 
commuters a deduction during periods when the local price of gasoline 
exceeds $3 per gallon. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 30, 2009 
Mr. SPACE (for himself and Mr. PAUL) 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 long- 
distance rural commuters a deduction during periods 
when the local price of gasoline exceeds $3 per gallon. 
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 ‘‘Rural Commuters Re-
lief Act of 2009’’. 
SEC. 2. FINDINGS. 
The Congress hereby finds: 
(1) In 2009, the price of gasoline has risen to 
record levels in many areas of the United States. 
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(2) Rising gas prices present significant chal-
lenges to commuters dependent on cars or other 
automobiles for transportation to and from their 
places of employment. 
(3) Residents of rural areas are particularly af-
fected by increasing gasoline prices given their lim-
ited access to public transportation and longer dis-
tances between homes and places of employment. 
(4) The health of economies in many rural 
areas is particularly susceptible to harm from the in-
creasing price of gasoline. 
(5) The documented incidence of poverty is 
higher outside of metropolitan areas than within 
such areas. 
SEC. 3. DEDUCTION FOR LONG-DISTANCE RURAL COM-
MUTERS DURING PERIODS OF HIGH GASO-
LINE PRICES. 
(a) IN GENERAL.—Part VI of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 (relating to 
additional itemized deductions for individuals) is amended 
by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
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‘‘SEC. 224. HIGH GASOLINE EXPENSES FOR LONG-DISTANCE 
RURAL COMMUTERS. 
‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 
eligible individual, there shall be allowed as a deduction 
the sum of the amounts determined under subsection (b) 
for each high gasoline price month during the taxable 
year. 
‘‘(b) AMOUNT OF DEDUCTION.— 
‘‘(1) IN
GENERAL.—The amount determined 
under this subsection for each high gasoline price 
month shall be an amount equal to— 
‘‘(A) so many of the miles driven by the in-
dividual for each trip during such month be-
tween the individual’s principal place of abode 
and primary place of employment as exceeds 30 
miles, multiplied by 
‘‘(B) the standard rate of mileage for use 
of an automobile for purposes of section 162(a) 
(as in effect for such month). 
‘‘(2) INCREASED DEDUCTION FOR CAR POOL-
ING.—For any month, in the case of an eligible indi-
vidual who car pools an average of 4 trips per week 
during the 3-month period ending with such month, 
the standard rate of mileage under paragraph (1)(B) 
shall be increased by $0.30 with respect to each trip 
during which the individual car pools. 
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‘‘(3) CAR
POOL.—For purposes of this sub-
section, an individual car pools on any trip if at least 
one other individual is in the highway motor vehicle 
during substantially all of the trip in connection with 
the employment of such other individual. 
‘‘(c) MONTHLY LIMITATION.—The amount deter-
mined under subsection (b) with respect to an individual 
for any month shall not exceed $100. 
‘‘(d) ELIGIBLE INDIVIDUAL.—For purposes of this 
section— 
‘‘(1) IN
GENERAL.—The term ‘eligible indi-
vidual’ means, with respect to any month, any indi-
vidual if— 
‘‘(A) throughout such month, the distance 
between the individual’s principal place of abode 
and primary place of employment is more than 
30 miles, 
‘‘(B) on at least 4 days during each week 
of such month, such individual commutes be-
tween such place of abode and place of employ-
ment using a highway motor vehicle— 
‘‘(i) which is fueled by gasoline or die-
sel fuel, and 
‘‘(ii) which is registered to such indi-
vidual or to another individual as part of 
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a car pooling arrangement between such 
individuals, 
‘‘(C) both such places are in rural areas, 
and 
‘‘(D) the family income of the family which 
includes the taxpayer does not exceed the me-
dian family income for the United States. 
‘‘(2) RURAL
AREA.—The term ‘rural area’ 
means any nonmetropolitan area (as determined by 
the Office of Management and Budget for census 
purposes) with a population of not more than 
30,000. 
‘‘(e) HIGH GASOLINE PRICE MONTH.—For purposes 
of this section— 
‘‘(1) IN
GENERAL.—The term ‘high gasoline 
price month’ means any calendar month during 
which the average weekly retail price of regular 
grade gasoline (inclusive of taxes) for applicable 
PAD District is at least $3 per gallon. 
‘‘(2) APPLICABLE
PAD
DISTRICT.—For pur-
poses of paragraph (1), the applicable PAD district 
is the Petroleum Administration for Defense District 
which includes most of the distance between the in-
dividual’s principal place of abode and primary place 
of employment. 
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‘‘(f) SEPARATE APPLICATION TO INDIVIDUALS FIL-
ING JOINT RETURNS.—This section shall be applied sepa-
rately to individuals filing a joint return.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT INDI-
VIDUAL ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of such Code is amended by inserting after 
paragraph (21) the following new paragraph: 
‘‘(22) HIGH GASOLINE EXPENSES FOR LONG- 
DISTANCE RURAL COMMUTERS.—The deduction al-
lowed by section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VI of subchapter B of chapter 1 of such Code 
is amended by striking the item relating to section 224 
and inserting the following new items: 
‘‘Sec. 224. High gasoline expenses for long-distance rural commuters. 
‘‘Sec. 225. Cross reference.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to calendar months beginning after 
the date of the enactment of this Act and to taxable years 
ending after such date. 
Æ 
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