An Act establishing a commuter tax credit

This bill creates a refundable tax credit for commuters driving for work, education, medical appointments, or volunteer service with qualifying charities. It allows a credit of 58.5 cents per mile driven, capped at $5,000 annually per taxpayer. The credit would take effect January 1, 2025, but the law would automatically expire on January 1, 2026, making it a temporary measure. It directly affects individuals with commuting costs meeting the specified criteria.