GAS Act

Gasoline Affordability and Security Act or the GAS Act - States it is unlawful to sell gasoline or diesel fuel at a price which constitutes price gouging (as defined by Federal Trade Commission (FTC)) during the 30-day period beginning on the date on which the President determines the existence of conditions warranting the drawdown and sale of petroleum products from the Strategic Petroleum Reserve.

Requires the FTC to establish a Competitive Pricing Task Force to provide assistance upon request of a state attorney general.

Amends the Energy Policy Act of 2005 to direct the Secretary of Energy to: (1) ensure that specified funds are allocated to coal-based gasification technologies, including a Fischer-Tropsch technology project to produce ultra-low sulfur liquid transportation fuel; (2) establish as an energy policy priority the expedited, large-scale commercialization of such technology; and (3) provide funds for a subsequent Fischer-Tropsch technology project.

Amends the Internal Revenue Code to allow as a credit against the income tax the qualified teleworking expenses paid or incurred by the taxpayer during such year.

Prescribes guidelines for the treatment of employer-provided computer equipment as a fringe benefit.

Expresses the sense of Congress that Congress and the employees of the legislative branch of the federal government should: (1) conserve gasoline, aviation, and diesel fuel by whatever means practicable; and (2) as a part of such conservation efforts, promote teleworking.