A bill to amend the Internal Revenue Code of 1986 to allow a deduction for traveling expenses for Federal disaster relief workers away from home for more than 1 year.

Bill: 116-s-4921
Sponsor: full_name: Sen. Hassan, Margaret Wood [D-NH]
Introduced: 2020-11-18
Policy area: Taxation
Subjects: Disaster relief and insurance

Government employee pay, benefits, personnel management

Income tax deductions

Transportation costs
Latest action: action_date: 2020-11-18
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2020-11-18
action_desc: Introduced in Senate
text: <p>This bill allows a tax deduction for the travelling expenses of federal disaster relief workers away from home for more than one year. </p>

tv_txt: II 116th CONGRESS 2d Session S. 4921 IN THE SENATE OF THE UNITED STATES November 18, 2020 Ms. Hassan (for herself and Mr. Hawley ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to allow a deduction for traveling expenses for Federal disaster relief workers away from home for more than 1 year.

1. To allow a deduction for traveling expenses for Federal disaster relief workers away from home for more than 1 year (a) In general Section 162(a) of the Internal Revenue Code of 1986 is amended by inserting or is certified by the Administrator of the Federal Emergency Management Agency as traveling on behalf of the United States in temporary duty status to respond to a federally declared disaster (as defined in section 165(i)(5)(A)) after a Federal crime . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.