A bill to amend the Internal Revenue Code of 1954 to provide that individuals shall be entitled to a refundable tax credit equal to 25 percent of the amount expended for gasoline in connection with employment-related travel.

Provides, under the Internal Revenue Code, that individuals shall be entitled to a refundable tax credit equal to 25 percent of the amount expended for gasoline in connection with employment-related travel. Provides for a reduction in such credit if taxable income exceeds $10,000.