To define the circumstances under which construction workers may deduct travel and transportation expenses in computing their taxable incomes for purposes of the Federal income tax.

Summary

Amends the Internal Revenue Code to establish a special rule for income tax deduction treatment of the travel and transportation costs of construction workers in connection with job sites located more than 30 miles from a worker's principal residence. Prohibits disallowance of a deduction solely because the work in question is of indefinite duration. Disapproves expressly the "one-year rule" set forth in Revenue Ruling 59-371 as grounds for disallowing deductions.

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2 official files

• Introduced in House (text)

  Introduced in House · EN

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• Introduced in House

  summary · EN · 3 January 1991

  Open at official source

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