[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3549 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 3549

  To amend the Internal Revenue Code of 1986 to provide that certain 
transportation expenses of employers incurred for the participation in 
the former Soviet Union of their employees in professional or technical 
            programs are allowable as a business deduction.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 19, 1993

    Mr. Collins of Georgia 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 that certain 
transportation expenses of employers incurred for the participation in 
the former Soviet Union of their employees in professional or technical 
            programs are allowable as a business deduction.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. TREATMENT OF CERTAIN TRANSPORTATION EXPENSES.

    (a) General Rule.--Section 162 of the Internal Revenue Code of 1986 
(relating to trade or business expenses) is amended by redesignating 
subsection (m) as subsection (n) and by inserting after subsection (l) 
the following new subsection:
    ``(m) Transportation Expenses Incurred in Connection With 
International Exchange Programs.--
            ``(1) In general.--The deduction allowed under subsection 
        (a) shall include any amount paid or incurred by the taxpayer 
        for the transportation of a qualified employee of the taxpayer 
        if--
                    ``(A) such transportation is from the employee's 
                residence in the United States to a location in an 
                independent state of the former Soviet Union (or is 
                incident to such employee's return to his residence in 
                the United States from such location), and
                    ``(B) such transportation is in connection with 
                such employee's participation in a professional or 
                technical program in such independent state.
        Unless the Secretary otherwise permits, not more than 1 
        employee of the taxpayer may be taken into account under this 
        paragraph for the taxable year.
            ``(2) Qualified employee.--For purposes of paragraph (1), 
        the term `qualified employee' means any employee of the 
        taxpayer if--
                    ``(A) substantially all of the services performed 
                by such employee for the taxpayer are in a trade or 
                business of the taxpayer, and
                    ``(B) the principal place of employment of such 
                employee by the taxpayer is in the United States.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act.

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