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United States · Bill · S

S. 1880 (99th)

A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of travel expenses in the case of construction workers.

openUnited States· United States Congress· EN

Introduced

22 November 1985

Last action

Status

Committee on Finance requested executive comment from OMB, Treasury Department.

Sponsors

Subjects

Discovery layer

Source updated

3 January 2025

Summary

Amends the Internal Revenue Code to allow construction workers to take an income tax deduction for travel expenses incurred while away from home in pursuit of a trade or business if: (1) the job site is at least 30 miles from the residence of the construction worker; and (2) the job site is a temporary job site or a remote job site.

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Documents

1 official file

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Sources

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