Section 3 of Chapter 62 of the General Laws is hereby amended by inserting after subsection B.(a)(15) the following subsection:-
"(16) Amounts expended by an individual for fuel used pursuant to commuting to and from his place of work or education or commuting for the purpose of seeking work. In the case of a single person or a married person filing a separate return or a head of household, this deduction shall apply only to the portion of the expended amount that exceeds $1500, and the total amount deducted shall not exceed $4500. In the case of a married couple filing a joint return, this deduction shall apply only to the portion of the amount expended by each individual that exceeds $1500, and the total amount deducted shall not exceed $4500 for each individual. The commissioner of revenue shall adopt regulations necessary for the implementation of this section.
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