Cord Byrd: “I make that consent request, Mr. President. I thank the Chair. The PRESIDING OFFICER. The clerk will report the…”

“I make that consent request, Mr. President. I thank the Chair. The PRESIDING OFFICER. The clerk will report the amendment. The legislative clerk read as follows: The Senator from West Virginia [Mr. Byrd] proposes an amendment numbered 635: At the appropriate place, insert the following: SEC. __. TAX CREDIT FOR RURAL COMMUTERS. (a) In General.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25B the following new section: ``SEC. 25C. RURAL COMMUTER CREDIT. ``(a) Allowance of Credit.--In the case of an eligible commuter, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to $500. ``(b) Eligible Commuter.--For purposes of this section: ``(1) In general.--The term `eligible commuter' means an individual who, during the taxable year-- ``(A) resides in an eligible State, ``(B) drives an average of more than 250 miles per week for purposes of commuting to and from any location related to the employment of such individual, and ``(C) has an adjusted gross income of less than-- ``(i) in the case of a joint return, $100,000, ``(ii) in the case of a head of household return, $75,000, and ``(iii) in any other case, $50,000.…”