In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.
Q: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Rural Commuters Relief Act of
2007''.

SEC. 2. FINDINGS.

The Congress hereby finds:
(1) In 2007, the price of gasoline has risen to record
levels in many areas of the United States.
(2) Rising gas prices present significant challenges to
commuters dependent on cars or other automobiles for
transportation to and from their places of employment.
(3) Residents of rural areas are particularly affected by
increasing gasoline prices given their limited access to public
transportation and longer distances between homes and places of
employment.
(4) The health of economies in many rural areas is
particularly susceptible to harm from the increasing 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 COMMUTERS DURING PERIODS OF
HIGH GASOLINE PRICES.

(a) In General.--Part VI of subchapter B of chapter 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 inserting after section 223 the following new
section:

''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 Credit.--
''(1) In general.--The amount of credit determined under
this subsection for each high gasoline price month is $100.
''(2) Increased credit for carpooling.--The amount of
credit determined under paragraph (1) for each high gasoline
price month shall be increased by $100 if the eligible
individual car pools an average of 4 days per week during the
3-month period ending with such month.
''(3) Car pool.--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) Eligible Individual.--For purposes of this section--
''(1) In general.--The term 'eligible individual' means,
with respect to any month, any individual 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 between such place of
abode and place of employment using a highway motor
vehicle--
''(i) which is fueled gasoline or diesel
fuel, and
''(ii) which is registered to such
individual or to another individual as part of
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 median 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.
''(d) 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 purposes of paragraph
(1), the applicable PAD district is the Petroleum
Administration for Defense District which includes most of the
distance between the individual's principal place of abode and
primary place of employment.
''(e) Separate Application to Individuals Filing Joint Returns.--
This section shall be applied separately to individuals filing a joint
return.''.
(b) Deduction Allowed Whether or Not Individual 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 allowed 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 as 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.
A:
Rural Commuters Relief Act of 2007 - Amends the Internal Revenue Code to allow individual taxpayers who reside in a rural area of not more than 30,000 people a tax deduction for up to $100 of commuting costs in any month in which the cost of gasoline is at least $3 per gallon (high gasoline price month). Allows an additional $100 deduction amount for carpooling during a high gasoline price month. Allows individual taxpayers to claim such deduction whether or not they itemize their other deductions.