[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 1168 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                S. 1168

  To amend the Internal Revenue Code of 1986 to provide that certain 
   deductions of school bus drivers shall be allowable in computing 
                         adjusted gross income.


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                   IN THE SENATE OF THE UNITED STATES

                June 29 (legislative day, June 22), 1993

 Mr. Johnston 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 provide that certain 
   deductions of school bus drivers shall be allowable in computing 
                         adjusted gross income.

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

SECTION 1. DEDUCTIONS OF SCHOOL BUS DRIVERS ALLOWABLE IN COMPUTING 
              ADJUSTED GROSS INCOME.

    (a) In General.--Paragraph (2) of section 62(a) of the Internal 
Revenue Code of 1986 (relating to certain trade and business deductions 
of employees) is amended by adding at the end thereof the following new 
subparagraph:
                    ``(C) Certain expenses of school bus drivers.--The 
                deductions allowed by part VI (section 161 and 
                following) which consist of expenses paid or incurred 
                by the taxpayer in connection with the performance by 
                the taxpayer of services as an employee while driving a 
                school bus (as defined in section 4221(d)(7)(C)).''
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1992.

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