Rural Commuters Relief Act of 2009

Rural Commuters Relief Act of 2009 - Amends the Internal Revenue Code to allow individual taxpayers who reside in a rural area of not more than 30,000 people a tax deduction for up to $100 of commuting costs in any month in which the cost of gasoline is at least $3 per gallon (high gasoline price month). Allows an increased deduction amount for carpooling expenses during a high gasoline price month. Allows individual taxpayers to claim such deduction whether or not they itemize their other deductions.