A bill 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 with respect to deductions for ordinary and necessary business expenses to provide a special rule for construction workers' travel and transportation expenses. Provides that a job at a site located more than 30 miles from a worker's residence shall be considered: (1) temporary for the first two years of employment at that site; and (2) temporary or not temporary after the first two years based on an examination of all the facts and circumstances. Provides that no deduction shall be disallowed solely because a construction worker's employment at a job site is of indefinite duration. Prohibits the application of the "one-year" rule set forth in Revenue Ruling 83-82, which specifies the length of time which automatically or presumptively classifies the job as other than temporary. Defines "construction worker" for purposes of this Act as any individual employed as a skilled, semiskilled, or unskilled laborer in the building or construction industry.

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Timeline

1. 2 April 1985

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 2 April 1985

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 9 April 1985

   Committee

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

   Source: Committee

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

• Introduced in Senate

  summary · EN · 2 April 1985

  Open at official source

Sponsors

• Sen. Melcher, John [D-MT] · D · Sponsor
• Sen. Exon, J. James [D-NE] · D · Sponsor
• · ssfi00 · Standing

Related records

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