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.


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 $100 tax credit for 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 credit for carpooling during a high gasoline price month. Allows individual taxpayers to claim such deduction whether or not they itemize their other deductions.

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