Personal income taxes: credit: commuting miles.

The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would, for taxable years beginning on or after January 1, 2015, allow a credit in an amount computed by multiplying $____ by the total number of the taxpayer's commuting miles for the taxable year, as provided. This bill would provide that, in those years in which an appropriation is made by the Legislature, when the amount allowable as a credit exceeds the tax payers tax liability the excess amount would be paid to the taxpayer. This bill would take effect immediately as a tax levy.