A bill to amend the Internal Revenue Code of 1954 to restore the deduction for State and local taxes on gasoline and other motor fuels, to allow the deduction for such taxes without regard to whether the taxpayer itemizes other deductions, and for other purposes.

Amends the Internal Revenue Code to restore the income tax deduction for State and local taxes on gasoline and other motor fuels and to make such deduction available to taxpayers who do not itemize deductions.

Requires prescription of gasoline tax tables based on the average fuel economy of automobiles with six cylinders, with no provision for different amounts of deduction for different sizes of automobiles.