I
107TH CONGRESS
1ST SESSION
H. R. 3550
To amend the Internal Revenue Code of 1986 to provide tax incentives
for maintaining a strong travel and tourism industry, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
DECEMBER 19, 2001
Mr. TIAHRT (for himself and Mr. WELDON of Florida) introduced the
following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide
tax incentives for maintaining a strong travel and tour-
ism industry, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘American Traveler’s
Assistance Act’’.
SEC. 2. PERSONAL TRAVEL CREDIT.
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to nonrefundable personal credits) is
amended by inserting after section 25B the following new
section:
‘‘SEC. 25C. PERSONAL TRAVEL CREDIT.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax
imposed by this chapter for the taxable year an amount
equal to the qualified personal travel expenses which are
paid or incurred by the taxpayer on or after the date of
the enactment of this section and before September 1,
2002.
‘‘(b) MAXIMUM CREDIT.—The credit allowed to a
taxpayer under subsection (a) for any taxable year shall
not exceed $1,000 ($2,000, in the case of a joint return).
‘‘(c) QUALIFIED PERSONAL TRAVEL EXPENSES.—
For purposes of this section—
‘‘(1) IN
GENERAL.—The term ‘qualified per-
sonal travel expenses’ means reasonable expenses in
connection with a qualifying personal trip for—
‘‘(A) travel by aircraft, rail, watercraft, or
motor vehicle, and
‘‘(B) lodging while away from home at any
commercial lodging facility.
Such term does not include expenses for meals, en-
tertainment, amusement, or recreation.
‘‘(2) QUALIFYING PERSONAL TRIP.—
‘‘(A) IN GENERAL.—The term ‘qualifying
personal trip’ means travel within the United
States—
‘‘(i) the farthest destination of which
is at least 250 miles from the taxpayer’s
primary residence (within the meaning of
section 121),
‘‘(ii) involves an overnight stay at a
commercial lodging facility, and
‘‘(iii) which is taken on or after the
date of the enactment of this section.
‘‘(B) 
ONLY
PERSONAL
TRAVEL
IN-
CLUDED.—Such term shall not include travel if,
without regard to this section, any expenses in
connection with such travel are deductible in
connection with a trade or business or activity
for the production of income.
‘‘(3) COMMERCIAL
LODGING
FACILITY.—The
term ‘commercial lodging facility’ includes any hotel,
motel, resort, rooming house, or campground.
‘‘(d) SPECIAL RULES.—
‘‘(1) DENIAL OF CREDIT TO DEPENDENTS.—No
credit shall be allowed under this section to any indi-
vidual with respect to whom a deduction under sec-
tion 151 is allowable to another taxpayer for a tax-
able year beginning in the calendar year in which
such individual’s taxable year begins.
‘‘(2) EXPENSES MUST BE SUBSTANTIATED.—
No credit shall be allowed by subsection (a) unless
the taxpayer substantiates by adequate records or by
sufficient evidence corroborating the taxpayer’s own
statement the amount of the expenses described in
subsection (c)(1).
‘‘(e) DENIAL OF DOUBLE BENEFIT.—No deduction
shall be allowed under this chapter for any expense for
which credit is allowed under this section.’’.
(b) CONFORMING AMENDMENT.—The table of sec-
tions for subpart A of part IV of subchapter A of chapter
1 of the Internal Revenue Code of 1986 is amended by
inserting before the item relating to section 26 the fol-
lowing new item:
‘‘Sec. 25C. Personal travel credit.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years ending after the
date of the enactment of this Act.
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